While there have been many studies of the relationship between cultural adaptation and media usage by immigrants to Anglo countries, there have been no studies published in English of media use by international students in China. Researchers investigating media use of international students in...

The VAT treatment of prepayments or deposits for hotel rooms or airline tickets where the customer does not use the service has generated considerable debate and litigation. One view expressed is that the supplier is making the service (room or flight) available so VAT is payable whether or not...

We can pay for our social policy proposals through philanthropy, some kind of user pays arrangement or through taxation. For most of the last century, we have increasingly relied on taxation as the method of financing our expanding welfare state and our growing expectations of citizenship...

This chapter seeks to provide an overview of the structure and policy of Australian income taxation for tax advisors and tax students. It sets out the criteria by which the provisions and practice of the Australian income tax system, described in the following chapters, can be evaluated. It will...

This article explores the compliance burden imposed by the value added tax (VAT), which has traditionally been recognised as one of the more onerous taxes so far as compliance by business taxpayers is concerned. It compares the UK's VAT compliance burden with that experienced elsewhere in the...

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

Widely publicised profit-shifting cases in Europe against multinationals such as Starbucks, Fiat, Apple and Amazon have caught the attention of Australian scholars and tax officials with the revelation of the direct involvement of Australian subsidiaries such as Apple in the arrangements. The...

While the impact of fake news on viewers, particularly marginalized media users, has been a cause of growing concern, there has been little attention paid to the phenomenon of deliberately “manipulated” news published on social media by mainstream news publishers. Using qualitative content...

This article compares VAT compliance costs in OECD countries with those in China, a significant competitor and trading partner of most OECD countries. The long and sometimes complex evolution of China’s turnover tax system into a more modern VAT contributed to the compliance burden but recent...

The proprietary nature of corporate management tax policy and corporate tax return information results in very little information being known about the tax aggressive behaviour of these entities. Despite this lack of inside knowledge, tax scholars have continued to attempt to identify corporate...