Background to the interim report
Evidence of tax avoidance and aggressive minimisation
Multilateral efforts to combat tax avoidance and aggressive minimisation
Potential areas of unilateral action to protect Australia's revenue base
Recommendation 4
Recommendation 5
Recommendation 6
Recommendation 7
Recommendation 8
Recommendation 9
The capacity of Australian government agencies to collect corporate taxes
Recommendation 11
Recommendation 12
Recommendation 13
Recommendation 14
Recommendation 15
Recommendation 16
Recommendation 17

Conduct of inquiry
Submissions and public hearings
Background to inquiry
Scope of this inquiry
Structure of this report

Introduction to Australia's corporate income tax system
International aspects of corporate taxation
Tax avoidance and aggressive minimisation have broad impacts

The robustness and responsiveness of Australia's corporate tax system
Recurrent and emerging challenges
Comparing effective tax rates has limitations
Australia has measures to address multinational tax avoidance

Overview of the multilateral tax reform initiative
Will multilateral tax reform through the BEPS Project be effective?

Scope for unilateral action
Improving public transparency
Addressing the avoidance of permanent establishment status
Competitive disadvantages arising from inconsistent application of tax laws

Australian Taxation Office
Australian Securities and Investments Commission (ASIC)

Multinational Anti-Avoidance Law
Country-by-Country reporting
Voluntary disclosure code
Private company transparency
ATO resourcing
Marketing hubs

Denominator
Numerator
General comments
Comments in relation to profit of the economic group
Comments in relation to tax paid
Comprehensive normalised profit
Effective tax paid
Metrics to assess the global tax performance of multinationals in relation to Australian linked business operations