The proliferation of exempt supplies in VAT systems, particularly the traditional European VAT, undermines the integrity of the tax in many respects. Exempt supplies bear a tax burden equal to the input tax imposed along the supply chain up to the exempt supply. This leads to overtaxation of...

While primary attention on the effect of international agreements on the allocation of taxing rights is on bilateral double tax conventions, a host of non-tax treaties also contain taxation measures. These include both multilateral and bilateral agreements, a large number of which are associated...

In this article, the authors examine a European Commission ruling that classified the U.K. controlled foreign corporation group financing exemptions as illegal state aid and has now been upheld by the General Court of the European Union. They argue that unlike the commission’s previous state...

VAT is an important revenue source for all governments levying the tax. The collections fund important public goods and services that enhance the lives of those persons whose consumption triggers the tax and who ultimately bear the burden of the tax. Along the supply chain to that final...

Migrant female domestic workers are subject to an overarching system of isolation, subordination, and exploitation due to the intersection of their gender, low education, and foreign-migrant status. This is a study of Indonesian female migrant domestic workers and their actual experiences in the...

The evolution of capital gains taxation in Australia parallels that in Canada in many respects. Federal income taxes were adopted in both countries during the First World War, and in both jurisdictions the courts interpreted the term "income," the subject of taxation, using United Kingdom...

In this article, the authors explain the compromise approach developed by courts when setting transfer prices for transactions where there are no actual comparable arm’s length prices and illustrate the process with recent examples from Australia

The statutory test to determine when an individual is a resident of Australia has changed little since it was adopted in 1930, when Australia replaced its territorial-based individual income tax system with a residence-based system. In 2019 the government received comprehensive recommendations...

In this article, the authors look at Australia’s offshore banking tax regime — from its origins to its planned phaseout following criticism from the OECD and EU — and explain why tax incentives and concessions were not sufficient to elevate Australia to a regional financial center

Over the years, and particularly in the post-global financial crisis era, some harmonization of Member States’ tax policy has increasingly been seen as a task necessarily incidental to the functioning of the single European market. However, since its inception, the E.U. constitution has never...