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Droughts, fires, floods and now a pandemic. The Australian people have experienced disaster after disaster in the last 18 months, with much of this seemingly concentrated in the last 6 months.
The Tax Law Amendment (Combating multinational Tax Avoidance) Bill 2015 (“MAAL”) casts the spotlight onto corporate activity that encourages the reduction of tax liabilities in Australia.
Australia has continued its aggressive, unilateral approach to tackling Base Erosion and Profit Shifting, with the Diverted Profits Tax (DPT) introduced to combat multinational companies shifting profits out of Australia.