Her recent paper focuses on an in-depth study of transfer pricing and multinational enterprises ...
DRAFT – Please do not quote
without permission of the author
Mind the gap- the arm's length principle and MNE value creation
Global Capitalism and Predatory Practices of
Transnational
Corporations in Developing Countries
by Awwad
Alnesafi,
Stephen
Kasumba and Hamed A. Aldhuaina (12 Sep 2016)
Introduction of Stringent Transfer Pricing Documentation Requirement
TRANSFER PRICING DOCUMENTATION
Financial Times:
Australia to extend money laundering laws
‘Our new taskforce will tackle those who manipulate who manipulate the use of trusts to gain an unfair advantage,’ ATO Assistant Commissioner Tony Poulakis said.
Targeting Tax-Crime magazine
Is Self Assessment Working?
Introduction of Stringent Transfer Pricing Documentation Requirement
TRANSFER PRICING DOCUMENTATION
Financial Times:
“The ATO clearly feels that
the days of using a black letter law approach to tax planning are well and truly
over and advisers should be more focused on the spirit of the law,” said
Michael Croker, tax leader at the chartered accountants organisation.
Jason Casas, head of transfer
pricing at Grant Thornton, said: “It is becoming clear that any attempt to
set up any artificial or contrived structures to sidestep the new
anti-avoidance law will only increase a company’s tax risk.”
Australia warns companies
against trying to avoid its 'Google tax'
Breaking Bad: What Does the First Major
Tax Haven Leak Tell Us?
While there is now significant literature in law, politics, economics, and other disciplines that examines tax havens, there is little information on what tax haven intermediaries — so-called offshore service providers such as trust, finance and other financial service providers — actually do to facilitate offshore tax evasion and other global financial crimes. To provide insight into this secret world of tax havens, this article relies on the author’s study of the first major tax haven data leak obtained by the International Consortium for Investigative Journalists. A hypothetical involving Breaking Bad’s Walter White is used to explain how offshore service providers help non-resident investors engage in offshore tax evasion.
While there is now significant literature in law, politics, economics, and other disciplines that examines tax havens, there is little information on what tax haven intermediaries — so-called offshore service providers such as trust, finance and other financial service providers — actually do to facilitate offshore tax evasion and other global financial crimes. To provide insight into this secret world of tax havens, this article relies on the author’s study of the first major tax haven data leak obtained by the International Consortium for Investigative Journalists. A hypothetical involving Breaking Bad’s Walter White is used to explain how offshore service providers help non-resident investors engage in offshore tax evasion.
Australia to extend money laundering laws
‘Our new taskforce will tackle those who manipulate who manipulate the use of trusts to gain an unfair advantage,’ ATO Assistant Commissioner Tony Poulakis said.
Targeting Tax-Crime magazine
Is Self Assessment Working?
