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Natural resource income: Some questions

Australia - March 15 2021 The ATO has confirmed its expansive view of Australia’s taxing rights over Natural Resources income derived by non-residents, which is subject to a…

Cameron Blackwood, Nick Heggart.

New US administration makes a BEPS of a difference

Australia, OECD, USA - March 4 2021 With the change of President in the US, the US has been quick to signal a change of approach in relation to BEPS 2.0. In particular, the US has…

Andrew Hirst.

What will BEPS Pillar Two mean for Australia?

Australia - November 16 2020 This Tax Insight highlights some of the key design features of the GloBE proposal and the newly important subject to tax rule (STTR) as set out in…

Andrew Hirst, Julian Pinson, Mary Hu, Toby Eggleston.

BEPS 2.0 Blueprints: Caught between two stools?

Australia - October 26 2020 The OECD recently published the blueprints for Pillar One and Pillar Two of BEPS 2.0. The purpose of this Tax Insight is to provide some context and…

Andrew Hirst, Mary Hu, Toby Eggleston.

Rewrite of corporate residence test: More certainty in an uncertain world?

Australia - October 13 2020 Following the delivery of the 2020 budget announcing the revision of the corporate residence test for taxation in Australia (see our Budget Tax…

Cameron Blackwood, Julian Pinson, Richard Hendriks.