Study level

  • Master of Philosophy
  • Honours

Faculty/School

Faculty of Business and Law

School of Accountancy

Topic status

We're looking for students to study this topic.

Research centre

Supervisors

Dr Stanley Choi
Position
Senior Lecturer
Division / Faculty
Faculty of Business & Law

Overview

Global Minimum Tax (GMT) is an emerging framework in the international tax landscape, anticipated to play a vital role in curbing tax base erosion and profit shifting by multinational corporations. Australia's implementation of the GMT aligns with the OECD/G20 Two-Pillar Solution, specifically addressing the tax challenges of digital economy globalization. Starting January 2024, a 15% global minimum tax will apply to large multinational enterprises (MNEs), alongside a domestic minimum tax to safeguard Australia's tax base against profit shifting and erosion. The new framework, part of broader international tax reforms, aims to ensure that MNEs contribute their fair share of taxes on income generated in each jurisdiction. This research project will explore the impacts of GMT on Australia-based MNEs.

Source

Research activities

  • Literature review.
  • Data collection.
  • Data analysis.
  • Case studies on selected Australia-based MNEs.

Outcomes

  • Understanding of GMT.
  • Critical views on the implementation of GMT.
  • Elements of research papers.

Skills and experience

  • Strong understanding of financial reports.
  • High level of critical and analytical thinking.

Keywords

Contact

Contact Dr Stanley Choi via email stanley.choi@qut.edu.au