An International Perspective Examining How Other Countries Approach Business Taxation

This "International Perspective" information paper provides a comparison of Australia's business tax system with those of 26 other countries. Its purpose is to provide information on the way in which other countries approach the taxation of business income and to gain possible insights into the design of taxation policy and legislative processes in other countries.

This 2000 edition of OECD's periodic economic reviews of New Zealand exaines recent economic developments, policies and prospects and includes special features on structural reform and improving the tax system.

Aims to identify and analyse problems related to double taxation of income attributable to cross border partnerships in asymmetrical situations de lege lata. This refers to cases where the same partnership, in across border owner/entity situation, is recognized as a taxable person in one country, but as transparent for tax purposes in the other."

Most Australian wage and salary earners are now required by the Commonwealth government to save nine per cent of their earnings and to have that money 'locked-away' until they reach a prescribed age. Why is that?