International Tax Design for the 21st Century
ARC Discovery Project
A new era of international tax design began with the G20/OECD Base Erosion and Profit Shifting (BEPS) project in 2013. The BEPS project initiated a 15-point Action Plan to update century-old international tax rules to ensure effective taxation in the global digital economy. In December 2021, we launched BEPS Policy Brief series, which explains in accessible language the 15 BEPS Actions and the global response to them over the last decade, identifies the impact, limitations and challenges for these reforms and looks forward to next steps in international tax design. Ms Maryanne Mrakovcic, Deputy Secretary, Australian Treasury launched the Policy Brief at the Symposium, Evaluating BEPS and Looking to the Future, 2-3 December 2021.
- Associate Professor Alfred Tran, (Australian National University)
- Professor Miranda Stewart, (Melbourne Law School)