A study of cross-border profit shifting channels

In this study, we investigate two cross-border profit shifting channels of foreign multinational enterprises (MNEs) in Australia and assess the...

The Chevron Australian Holdings Case and the reach of the arm's length principle

The recent decision by the Full Federal Court in Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62 is a watershed, not only in...