This paper examines the treaty practices currently adopted by several countries in Asia to see how those treaty practices might need to change if the countries were inclined to follow the OECD's recommendations. In other words, this paper asks how robust are the countries' current treaty...

A number of highly visible projects have been undertaken in Australia since the early 1990s in an endeavour to simplify the income tax. Most of the focus has been on linguistic measures — changing the words used in drafting tax statutes, the way that text is presented to readers and the degree...

It has been said that the intellectual origins of the global financial crisis (GFC) can be traced back to “blind spots” in traditional financial theory, which obscured complexity and financial innovation in contemporary markets. There has been growing recognition that changes to the modern...

The BEPS project would, it was said, establish 'a fundamentally new set of standards designed to establish international coherence in corporate income taxation.' While many of the items in the Action Plan are better described as tinkering, item 2 was directed to 'international coherence in...