International Tax in the Digital Age: A Blueprint for Allocating Profits

该项目旨在调查数字经济时代跨国企业的避税行为。它解决了确定利润来源的难题。该项目希望通过制定一份在不同司法管辖区之间分配跨国企业利润的蓝图，与盈利活动保持一致，并减少国际避税，从而产生国际税务方面的新知识。一个系统的跨国企业利润分配结构将解决利润转移造成的税基侵蚀这一重要问题。这将提供开发一个主要工具的重大好处，以确保澳大利亚在数字时代的收入基础。

This project aims to investigate tax avoidance by multinational enterprises in the age of the digital economy. It addresses the difficult problem of determining the location in which profits are made. The project expects to generate new knowledge in international tax by developing a blueprint for allocating profits of multinational enterprises between jurisdictions that aligns with profit making activity and reduces international tax avoidance. A systematic structure for allocating profits of multinational enterprises will address the important problem of tax base erosion caused by profit shifting. This will provide the significant benefit of developing a major tool in securing Australia’s revenue base in the digital age.