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Australia’s public country-by-country (CbC) reporting regime aims to enhance tax transparency for multinational enterprise (MNE) groups by providing greater visibility over where profits are earned and taxes are paid. The regime is intended to help the public assess whether large multinational groups are contributing tax in jurisdictions where they undertake...
Becky Nguyen
Partner
Melbourne
Insights
Pillar Two Has Arrived: Far More Than Another Reporting RequirementInternational tax reform has accelerated in recent years, but only a small number of initiatives have materially reshaped how multinational groups are governed, structured, and managed. Pillar Two is one of them.Developed in response to concerns around base erosion and profit...
2 contributors
Melbourne
Insights
Understanding Personal Services Income and Part IVA: What it means for your tax structureThe Australian Taxation Office (ATO) has released (PCG 2025/5), which explains how closely it will look at certain business structures where income is mainly earned from an individual’s skills or effort.This guidance is particularly relevant if you...
Nicholas Falzon
Director
Sydney, Newcastle