University of Canterbury Home
    • Admin
    UC Research Repository
    UC Library
    JavaScript is disabled for your browser. Some features of this site may not work without it.
    View Item 
    1. UC Home
    2. Library
    3. UC Research Repository
    4. UC Business School | Te Kura Umanga
    5. Business: Journal Articles
    6. View Item
    1. UC Home
    2.  > 
    3. Library
    4.  > 
    5. UC Research Repository
    6.  > 
    7. UC Business School | Te Kura Umanga
    8.  > 
    9. Business: Journal Articles
    10.  > 
    11. View Item

    Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 18 Countries (2018)

    Thumbnail
    View/Open
    18_07_31_ TRN paper Sadiq_Sawyer_McCredie.pdf (67.27Kb)
    Type of Content
    Journal Article
    UC Permalink
    http://hdl.handle.net/10092/16099
    
    Collections
    • Business: Journal Articles [316]
    Authors
    Sawyer AJ
    Sadiq K
    McCredie B
    show all
    Abstract

    The OECD’s Base erosion and Profit Shifting (BEPS) initiative is undergoing what may be the most challenging phase, namely ratification and implementation by countries and jurisdictions. In this paper we provide a preliminary overview of the approaches being taken in 18 jurisdictions, namely: Australia, Canada, China, Hong Kong, India, Indonesia, Japan, Korea, Malaysia, the Netherlands, New Zealand, Nigeria, Singapore, South Africa, Thailand, the United Kingdom, the United States and Vietnam. When the larger project is complete in early 2019, it will enable the global accounting profession to be apprised of the effect of the enhanced tax reporting and compliance requirements under the G20/OECD BEPS program). The paper provides some background on each of the jurisdictions, prior to reviewing their position on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), the BEPS Inclusive Framework and the adoption of the four minimum standards of Actions 5, 6, 13 and 14. The paper then reviews the responses to the remaining BEPS Action items, as well as outlining unilateral measures across these jurisdictions.

    ANZSRC Fields of Research
    35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
    38 - Economics::3801 - Applied economics::380115 - Public economics - taxation and revenue
    44 - Human society::4407 - Policy and administration::440709 - Public policy
    44 - Human society::4407 - Policy and administration::440708 - Public administration

    Related items

    Showing items related by title, author, creator and subject.

    • Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 16 Countries 

      Sawyer AJ; Sadiq K; McCredie B (2018)
    • Principles and Frameworks for Evaluating Tax Systems: A New Zealand Perspective 

      Sawyer, A.J. (2019)
      Traditionally taxes (and tax systems) are evaluated using principles that, in many instances, trace back to the work of Adam Smith (namely, equity, certainty, convenience and economy). Added to these principles are those ...
    • Simplification: Lessons from New Zealand 

      Sawyer AJ; Bornman M; Smith G (Pretoria University Law Publications, 2019)
      This chapter describes the concept of tax simplification, offering New Zealand as a case study to provide potential guidance for South Africa. Specifically, this chapter examines both the rewriting of legislation ...
    Advanced Search

    Browse

    All of the RepositoryCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThesis DisciplineThis CollectionBy Issue DateAuthorsTitlesSubjectsThesis Discipline

    Statistics

    View Usage Statistics
    • SUBMISSIONS
    • Research Outputs
    • UC Theses
    • CONTACTS
    • Send Feedback
    • +64 3 369 3853
    • ucresearchrepository@canterbury.ac.nz
    • ABOUT
    • UC Research Repository Guide
    • Copyright and Disclaimer
    • SUBMISSIONS
    • Research Outputs
    • UC Theses
    • CONTACTS
    • Send Feedback
    • +64 3 369 3853
    • ucresearchrepository@canterbury.ac.nz
    • ABOUT
    • UC Research Repository Guide
    • Copyright and Disclaimer