The Resource Paying a fair share of tax and aggressive tax planning - a tale of two myths

Paying a fair share of tax and aggressive tax planning - a tale of two myths

Label
Paying a fair share of tax and aggressive tax planning - a tale of two myths
Title
Paying a fair share of tax and aggressive tax planning - a tale of two myths
Creator
Subject
Language
eng
Summary
This article evaluates calls by the Australian Taxation Office (ATO) for directors of corporations to ensure companies pay a "fair share of tax" or act as a "good corporate citizen" or not embark on "aggressive tax planning" schemes. The author concludes the first two terms mean whatever the speaker wishes them to mean and introduce an emotive and subjective element into the determination of a company's tax liability.The author suggests the Commissioner should refrain from using these terms
Citation source
In: eJournal of Tax Research. - Sydney. - Vol. 12 (2014),
http://library.link/vocab/creatorName
Datt, K.H
Language note
English
http://library.link/vocab/subjectName
  • aggressive tax planning
  • corporate social responsibility
  • tax compliance
  • tax authorities
Label
Paying a fair share of tax and aggressive tax planning - a tale of two myths
Instantiates
Publication
Label
Paying a fair share of tax and aggressive tax planning - a tale of two myths
Publication

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      52.3736660 4.9336932
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