World Bank:
“Governments in 119 economies carried out 264 business reforms in the
past year to create jobs, attract investment and become more
competitive, says the World Bank Group’s latest Doing Business 2018: Reforming to Create Jobs report. Marking its 15th anniversary, the
report notes that 3,188 business reforms have been carried out since it
began monitoring the ease of doing business for domestic small and
medium enterprises around the world.“
Download the Doing Business 2018: Reforming to Create Jobs report
Can neuroeconomics explain “penny wise, pound foolish”? Paper Paper on economic decisions
Download the Doing Business 2018: Reforming to Create Jobs report
Can neuroeconomics explain “penny wise, pound foolish”? Paper Paper on economic decisions
We’ve seen an 82 percent jump in bitcoin-related jobs, says employment website CEO CNBC. “People are getting freelancers to design new types of cryptocurrencies.” So totallly not frothy.
Here's why you shouldn't trust the Tories' tax revenue figures
Here's why you shouldn't trust the Tories' tax revenue figures
Cyprus Named as a Tax Haven for Former Trump Campaign Αdvisor Manafort
A Uselelss Gesture - Guernsey Register of Beneficial Ownership: what you need to know
The taxation of settlements for hysical and emotional injuries
A Uselelss Gesture - Guernsey Register of Beneficial Ownership: what you need to know
The taxation of settlements for hysical and emotional injuries
The Max Planck Institute for Tax Law and Public Finance, Norwegian Centre for Taxation, and Notre Dame are hosting a conference on From Panama to BEPS: Tax Evasion or Tax Avoidance —International and National Policies to Confront Personal and Corporate Tax Strategies in Bergen, Norway (program):
Session #1: Shifting Income Between Schedules
- Håkan Selin (Uppsala) & Laurent Simula (ENS Lyon), Income Shifting as Income Creation? The Intensive vs. Extensive Margins
- Jonathan Schindler (Munich), The Interaction Between Money Laundering Law and Tax Law
- Shu-Yi Oei (Boston College) & Diane Ring (Boston College), Leak-Driven Law, 65 UCLA L. Rev. ___ (2018)
Session #2: Income and Investment Shifting
- Eric Bond (Vanderbilt) & Robert Driskill (Vanderbilt),DBCFT, Border Adjustments, and Trade
- Eric Bond (Vanderbilt) & Thomas Gresik (Notre Dame), Border-Adjusted Taxes and Transfer Pricing
- Andreas Haufler (Munich), Mohammed Mardan (ETH Zürich) & Dirk Schindler (NHH), Double Tax Discrimination to Attract FDI and Fight Profit Shifting: The Role of CFC Rules
- Marko Köthenbürger (ETH Zürich), Federica Liberini (ETH Zürich) & Michael Stimmelmayr (ETH Zürich), Is It Just Luring Reported Profit: The Case of European Patent Boxes
Session #3: Tax Avoidance
- Paul Demeré (Illinois), Michael P. Donohoe (Illinois) & Petro Lisowsky (Illinois), The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance
- Kevin Markle (Iowa) & Leslie Robinson (Dartmouth), Negotiated Tax Havens
- Bjørn Erik Roberg Egaas (Norwegian Tax Administration), Guttorm Schjelderup (Head, Norwegian Center for Taxation), Wolfgang Schön (Managing Director, Max Planck Institute for Tax Law and Public Finance) & Oddleif Torvik (Schjødt Law Firm, Bergen), Panel Discussion on the Impact of the OECD BEPS Action Plans
- Evelina Gavrilova-Zoutman (NHH) & Aija Polakova (NHH), As It Is In (Tax) Heaven: Market Attitudes Towards Secrecy Shopping
- Kai Konrad (Max Planck Institute for Tax Law and Public Finance), Dynamics of the Market For Corporate Tax-Avoidance Advice
Wellbeing
in the APS.
New details from the State of the Service report. (APSC)
New details from the State of the Service report. (APSC)
Canberra's
answer to ICAC begins to take shape.
One side of politics has warmed to the idea of a federal ICAC in the wake of recent scandals. They could look across Lake Burley Griffin for a fresh model.
One side of politics has warmed to the idea of a federal ICAC in the wake of recent scandals. They could look across Lake Burley Griffin for a fresh model.
Investing
in people to boost productivity.
Increasing productivity requires investment in people, and not just through remuneration. Organisations need to create inspiring workplaces and recognise the true value of time for deep thinking.
Increasing productivity requires investment in people, and not just through remuneration. Organisations need to create inspiring workplaces and recognise the true value of time for deep thinking.
Trump's Top Economist Offers Solution to Unemployment: More Government
Jobs
INTERNATIONAL TRENDS IN COMPANY TAX AND COLLECTIVE INVESTMENT VEHICLES
Treasury has published a working paper on international trends in company tax and collective investment vehicles. The paper [International Trends in Company Tax and Collective Investment Vehicles] , by Andy Hutt and Grant Wardell-Johnson from KPMG, and Alicia Tan from Treasury, provides a cross country comparison, drawing out the similarities and differences between corporate tax systems, on company tax rates, company tax collections, thin capitalisation rules and collective investment vehicles as levers used to attract foreign investment. While it is not an in depth cross country analysis, it aims to provide a snapshot of key trends of corporate tax systems around the world.
The paper notes that corporate tax systems around the world are trying to strike the right balance between attracting foreign capital to promote economic growth, and also having appropriate safe guards to ensure the sustainability of their corporate tax base. The majority of the countries considered in the study have thin capitalisation rules to limit the level of interest deductions available to multinationals looking to reduce their tax liability by shifting profits to favourable tax jurisdictions. The paper expects that governments around the world will continue to expand their thin capitalisation rules to address profit shifting.
INTERNATIONAL TRENDS IN COMPANY TAX AND COLLECTIVE INVESTMENT VEHICLES
Treasury has published a working paper on international trends in company tax and collective investment vehicles. The paper [International Trends in Company Tax and Collective Investment Vehicles] , by Andy Hutt and Grant Wardell-Johnson from KPMG, and Alicia Tan from Treasury, provides a cross country comparison, drawing out the similarities and differences between corporate tax systems, on company tax rates, company tax collections, thin capitalisation rules and collective investment vehicles as levers used to attract foreign investment. While it is not an in depth cross country analysis, it aims to provide a snapshot of key trends of corporate tax systems around the world.
The paper notes that corporate tax systems around the world are trying to strike the right balance between attracting foreign capital to promote economic growth, and also having appropriate safe guards to ensure the sustainability of their corporate tax base. The majority of the countries considered in the study have thin capitalisation rules to limit the level of interest deductions available to multinationals looking to reduce their tax liability by shifting profits to favourable tax jurisdictions. The paper expects that governments around the world will continue to expand their thin capitalisation rules to address profit shifting.