International tax: developments and implications | KPMG | AU

International tax: current developments and implications for your business

International tax: developments and implications

Now is the time for senior executives and board rooms to take a greater interest in how the international taxation debate is progressing and to ascertain how their organisations may be impacted. This publication provides a checklist for senior executives and non-executive directors to consider when thinking through the developments.


National Managing Partner, Deals, Tax & Legal

KPMG Australia


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In this publication, KPMG provides a summary of the key elements in the papers published by the OECD-G20 on Base Erosion and Profit Shifting in September 2014, the background to the proposed changes in a practical non-technical manner and the implications for Australian businesses.

These papers will contribute to the international tax debate over the coming years and should be considered carefully by all businesses with overseas operations.

The publication looks at the following areas:

  • digital economy
  • hybrids
  • countering harmful tax practices
  • tax treaties 
  • transfer pricing.

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