tax policy

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Do we need a global minimum corporate tax?

The global minimum corporate tax theoretically supports countries’ national budgets and creates an equally competitive environment among countries. Lam Do discusses this plan from a variety of perspectives.

Small business, the favourite child of budget policy

Small- to medium-sized enterprises (SMEs) continue to be some of the key beneficiaries of the Federal Budget, with the 2016/17 instalment going further than had previously been expected. Prior to tonight, there had been an understanding that the rate of company tax faced by SMEs would be lowered as an extension of the policies introduced …

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