Taxation research and initiatives

In an increasingly volatile global economic landscape, businesses must navigate the intersecting complexities of transfer pricing rules, tariff policies, and the evolving international tax framework under Pillars 1 and 2.

CPA Australia commissioned a study on an in-depth assessment of the literature pertaining to tax reform and policy development in Australia, New Zealand, Hong Kong and Singapore. The findings were no jurisdiction exhibits all the features of best practice in tax reform and policy development. However, the best starting point is provided by New Zealand’s Generic Tax Policy Process, when it is employed as intended, and supported by a clear policy framework or some other coherent framework.

The CPA Australia Taxation Centre of Excellence has undertaken a thought leadership project on transfer pricing in the Asia-Pacific region. This comprehensive research seeks to identify transfer pricing issues facing small- and medium-sized enterprises (SMEs) across more than 15 jurisdictions. Following the completion of our survey across more than 15 jurisdictions, we have undertaken a series of Think Tank sessions with invited experts from October 2022 to inform our analysis of the survey results.

CPA Australia commissioned study on the impacts of GST reform and tax simplification. Our report is a comprehensive look at the impacts of tax reform on households and the Australian economy. It looks at four different scenarios, changes to the GST, and the abolition of a range of inefficient taxes and compensation payments to households.

This report documents the findings of a comprehensive review of the Australian taxation system. It includes modelling of the economic efficiency of taxes by KPMG Econtech.