Chris Bowen, the opposition Australian Labor Party's (ALP) treasury spokesperson, said that the PBO analysis proved the true impact of the plan on Australia's finances. "(Prime Minister) Scott Morrison has famously repeated in the last week his view that income tax cuts aren't a 'cost' to...
Under the proposed regime, a concessionary tax rate (the government is seeking views on the level of the concessionary tax rate) would be applied to a portion of the onshore eligible IP income derived from eligible IP assets calculated under the nexus approach, that is to...
Dutch dividend withholding tax as of certain cross-border reorganisations The Netherlands has a domestic DWT rate of 15% that applies to dividend distributions from a Dutch entity to its shareholders. In the case that the shareholder is a corporate entity holding an intere...
Budget Repair Measures: Touch Choices for Australia's Future This study quantifies the macroeconomic and welfare effects of three proposed fiscal measures to eliminate Australian government budget deficits and to reduce public debt by 2030, namely: (i) temporary income tax hikes; (ii) temporary co...
On the wrong track: the case for abandoning the promised $7 billion subsidies to Australia's dirtiest coal-fired power stations The Gillard Government is committed to introducing a price on carbon pollution by July 2012 however the details of the price, the sectors of the economy that will be...
Frighten or inform? Jackson said that these kinds of cancer warnings "seek more to frighten than inform." Studies of similar measures taken in other countries show that government advice on alcohol affects levels of consumption. Alcohol consumption in Australia fell to 9.7 liters per person each ...
Rhys Bane and Jian-Cheng Ku of DLA Piper Netherlands provide an update on the 2022 Dutch Tax Plan.