Current events

JAN | FEB | MAR | APR | MAY | JUN | JUL | AUG | SEP | OCT | NOV | DEC

August

06
Aug
2021
Tax and Transfer Policy Institute | Seminar

A study of profit shifting using the Hines and Rice approach

Alfred Tran and Wanmeng Xu, Research School of Accounting, ANU

4–5pm

Adopting and modifying the approach used by Hines and Rice (1994), we investigate the extent of cross-border profit shifting activities by foreign-owned Australian companies (FOACs).

Updated:  30 July 2021/Responsible Officer:  Crawford Engagement/Page Contact:  CAP Web Team