ARC Future Fellowships - Grant ID: FT210100229

数字时代的国际税收：利润分配的蓝图。这个项目旨在调查跨国企业在数字经济时代的避税行为。它解决了确定利润产生地点的难题。该项目希望通过制定跨国企业在不同司法管辖区之间分配利润的蓝图，从而产生国际税收方面的新知识，该蓝图与盈利活动保持一致，并减少国际避税。一个系统化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。这将为在数字时代开发一种确保澳大利亚收入基础的主要工具提供重大好处。

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