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Member Articles


An Overview of Tax Crimes and Penalties

Introduction Tax crimes may be defined, in short, as economic crimes perpetrated against the “public treasury.” Through the commission of a criminal act, the interest of the public treasury, in a wider sense, the in ...

Austrailian government sets its sights on superannuation loopholes

The Australian Government has revealed it plans to close certain loopholes in the super tax system. In particular, it has set its sights on transition to retirement pensions and anti detriment payments.  We discuss ...

OECD BEPS Final Reports issued on October 5, 2015

On October 5, the Organization for Economic Cooperation and Development (OECD) presented its final reports under fifteen “Action Items” that are intended to be a foundation for the reform of worldwide international t ...

Super Tax Concessions in the Spotlight

Contact: Edwina Ring,  ESV (New South Wales, Australia) Earlier this year the Abbott Government commenced a process for implementing major tax reform, however after a change in leaders there has been some unce ...

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