Our latest article, written by Dr Rodney Brown (University of New South Wales – UNSW) and Professor Kerrie Sadiq, is now published in Austaxpolicy, the blog of the Tax and Transfer Policy Institute (TTPI) at the Crawford School of the Australian National University.
This article presents an analysis of the monetary impact of formulary apportionment for developing nations, utilising latest Country-by-Country-Reporting (CbCR).
See the article here.