The content of the ethical obligations attached to tax advice (“tax ethics”) may be in the process of undergoing a quantum change from that dominated by the interests of clients to reflecting a balancing with broader interests. It will be demonstrated that there is significant support for...

Tax expenditures reporting has attracted a good deal of attention following upon the seminal work of Stanley Surrey, who developed the tax expenditures statement (“TES”) as a fiscal management tool. Although Australia has adopted some form of tax expenditures reporting for some time, the...

Currently there is an international trend towards a lowering of effective tax rates. Low tax regimes have been driven by globalisation as countries have become more aggressive in competing for foreign investment. Often countries resort to providing tax concessions that might encourage such...

The Australian Federal Budget of 2016/17 contains a surprising number of tax changes. This paper analyses the known details of the proposals as well as reviewing those proposed by the main opposition party