The purpose of the task is for you to demonstrate high-levelcritical reflection and analytical reasoning skills in the contextof the application of Australian taxation law and taxation lawpolicy. You must undertake academic research which demonstrates thefollowing:
1. An in-depth your understanding of how the specific tax lawapplies,
2. The policy context of the law and if relevant how otherjurisdictions deal with similar issues,
3. Critical reflection as to whether the law achieves its statedpurpose aligns with principles of good tax policy or could beimproved/amended. These critical reflections should be supported bythe research you have undertaken as well as your own independentthought.
Topic:
International Tax Avoidance – The avoidanceand/or minimization of tax by large multi-nationalcorporations are of great concern to Governments and taxadministrators. Identify and discuss at least one common methodmulti-national corporations might use to avoid tax in Australia.Then identify and critically evaluate at least one current strategyimplemented by the Government and/or the ATO that is used toprevent this.
