General Editor’s introduction

dc.contributor.authorKenny, Paulen_US
dc.date.accessioned2019-02-14T23:38:19Z
dc.date.available2019-02-14T23:38:19Z
dc.date.issued2014-12
dc.descriptionCopyright © 2014 LexisNexis. This article is made available per the publisher's Content Sharing policy.en_US
dc.description.abstractWhen it comes to tax avoidance, some things never change and solutions are hard to find. On the one hand, the cash economy appears to be alive and well with the Australian Taxation Office (ATO) recently reporting that almost 2500 businesses in Geelong and 700 businesses in Wagga Wagga may be deliberately concealing income to evade tax and obtain an unfair advantage over their competitors. The ATO Senior Assistant Commissioner Michael Hardy said businesses in the building and construction industry, restaurant and cafés, hairdressers and beauticians are more likely to be involved. On the other hand, at the big end of town in an internet world, profit shifting has taken on a new dimension. As Commissioner Jordan noted this month, “multinationals operate seamlessly across borders and take a global, top-down view to structure their operations across countries for maximum economic advantage”.1 The Commissioner has “stepped up our efforts to ensure that multinationals pay tax in Australia on the income they earn here. Working with the G20, OECD and other partner tax administrations, we have been mapping the global operations of some multinationals that operate in the digital economy”.en_US
dc.identifier.citationGeneral Editor’s introduction (2014) 1(6–10) TAX 102en_US
dc.identifier.issn2203-9481
dc.identifier.urihttps://advance.lexis.com/api/permalink/ac7ab9b7- ba4a-49bb-a1a8-72fb33f8b62b/? context=1201008&federationidp=SFHJ6R50981
dc.identifier.urihttp://hdl.handle.net/2328/38963
dc.language.isoenen_US
dc.oaire.license.condition.licenseIn Copyright
dc.publisherLexisNexisen_US
dc.rightsCopyright © 2014 LexisNexis.en_US
dc.rights.holderLexisNexisen_US
dc.subjectEditorialen_US
dc.subjectIntroductionen_US
dc.subjecttax avoidanceen_US
dc.subjectcash economyen_US
dc.subjectBlack economyen_US
dc.subjectdigital economyen_US
dc.titleGeneral Editor’s introductionen_US
dc.typeArticleen_US
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