000			01666nab a2200229 c 4500
999			_c143439 _d143439
003			ES-MaIEF
005			20210127102432.0
007			ta
008			210127t2020 4 ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_966511 _aHoppe, Thomas
245		0	_aTax complexity in Australia _ba survey-based comparison to the OECD average _c Thomas Hoppe
260			_c2020
500			_aResumen.
520			_aThis article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more detailed analysis yields further interesting insights. For example, excessive details in the tax code and the time between the announcement of a tax law change and its enactment turn out to be serious issues in Australia relative to the remaining OECD countries.
650		4	_943600 _aEMPRESAS MULTINACIONALES
650			_aIMPUESTOS _947460
650		4	_932206 _aAUSTRALIA
650		4	_941877 _aDERECHO COMPARADO
773	0		_9164098 _oOP 1867/2020/4 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 35, n. 4, 2020, p. 451-475
942			_cART