QUT offers a diverse range of student topics for Honours, Masters and PhD study. Search to find a topic that interests you or propose your own research topic to a prospective QUT supervisor. You may also ask a prospective supervisor to help you identify or refine a research topic.
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Implementation of the Global Minimum Tax by Australia-based MNEs
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. …
- Study level
- Master of Philosophy, Honours
- School
- School of Accountancy
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