Why taxing the world's biggest companies at 15% won't fix the gaping hole in global tax rules
(Version anglaise seulement)
par Kerrie Sadiq, Professor of Taxation, QUT Business School, and ARC Future Fellow, Queensland University of Technology
Richard Krever, Professor, The University of Western Australia
Rather than ending the race to bottom from international profit shifting, the Australian government’s proposed 15% tax rate is likely to entrench it. Here’s why.
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- dimanche 28 mai 2023