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...

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...

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...

By the time of Federation in Australia in 1901, all of Australia’s six States (then British Colonies) had introduced income taxes in some form. This chapter traces the subsequent development of the centralisation of Australia’s income taxation system from 1915, when the central...

In the midst of World War II, the Australian federal Labor government effectively appropriated the states’ income tax systems, with the understanding these would be returned after the war. A state challenge on constitutional grounds in the courts was unsuccessful. The appropriation suited...

In the 1970s, the Australian income tax system was subject to a wave of avoidance and evasion unprecedented in this country and probably unmatched anywhere else in the world. The episode cost revenue billions of dollars, did untold damage to the social fabric of our country and permanently...