Please use this identifier to cite or link to this item: http://hdl.handle.net/2440/109444
Type: Conference paper
Title: Multinational Anti Avoidance Law (MAAL) & Part IVA
Author: Bruce, M.
Citation: Presented at the Annual Tax Continuing Professional Development Seminar, 2017 / pp.1-12
Issue Date: 2017
Conference Name: Annual Tax Continuing Professional Development Seminar (24 Feb 2017 - 24 Feb 2017 : Adelaide University, South Australia)
Statement of
Responsibility: 
Max J. Bruce
Abstract: The Government recently introduced the Multinational Anti-Avoidance Law as part of the Tax Laws Amendment (Combating Multinational Tax Avoidance) Bill 2015 (MAAL); the Legislation having taken effect as of 11 December 2015. The intention of this legislation is to moderate the erosion of the Australian Tax base by preventing multinationals from utilising artificial or contrived arrangements to avoid the attribution of business profits to Australian subsidiaries. At the time of writing there is currently no case law regarding the new legislation and what impact the new legislation has on strengthening the tax base remains to be seen. This paper will analyse the new legislation, consider the potential interpretation of the new provisions as they fit within the existing legislation and hypothesise how the MAAL is likely to be administered.
Description: “Analysis of legislation; comparison with general anti-avoidance provisions, consideration of potential interpretations and administration”
Rights: Author has full copyright
RMID: 0030077201
Appears in Collections:Law publications

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