Böcker av Ann (Lecturer in the School of Taxation and Business Law Kayis-Kumar

Part of the Australasian Tax Teachers' Association (ATTA) Doctoral Series, Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deductions approaches the issue of thin capitalisation from a novel perspective by conceptualising the cross-border debt bias as the 'disease' and thin capitalisation as merely the 'symptom'. The overarching question guiding this book is whether, given the opportunity to start over, thetax-induced cross-border debt bias would be better addressed by retaining thin capitalisation rules in their current form or whether an alternative reform would be more suited to dealing with this 'disease'.