Tax Havens: To Outlaw or Tackle System Reform?

Professor Pascalis Raimondos, Head of QUT School of Economics and Finance.

The revelations of the respectable rich and famous’ ‘legal’ tax arrangements contained in the Paradise Papers are hardly a surprise, but outlawing tax havens wouldn’t work, says QUT Professor Pascalis Raimondos.

Professor Raimondos, head of QUT’s School of Economics and Finance, said some of the suggested alternatives were an activity-based taxation system between countries, the taxing of consolidated global profit, or a destination-based cash flow tax system.

Content reserved for CMA Australia members. Please go to HOME PAGE and log in to see the content.

Your Username is your email address registered with CMA Australia. Your Password is you Member Id Number which starts from either MID/CID. This is printed on your certificate/renewal notice/invoice. You are required to input the full Id including MID/CID.
User Name:_________________________ (your email address; e.g.
Password: __________________________(your CID or MID number without spaces. e.g CID-003015)

If you are having problems, members are requested to contact to get log in details.