This paper investigates the inter-temporal loss usage of tax units in Germany. Tax units that experience a loss in a year can offset that loss with positive income from adjacent year to receive a tax refund. Similar to companies, tax units can employ losses as carry-back in the year before the...

This paper reviews the Discussion Paper released in April 2011 by the Australian Government setting out proposals for shielding tax advice of accountants from the Tax Commissioner's coercive access powers. The paper argues that statutory entrenchment of the existing administrative arrangement,...