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Transfer Pricing and IP Location: Research Reveals the Real Motivators

By Knowledge@ASB

Revelations that Google paid only A$74,000 in Australian taxes last year, despite generating around A$1.1 billion from local customers, have put the spotlight on multinationals and taxation. With the federal government's newly updated transfer...

The Regulators' Role: Making Rules to Reflect Moral Outrage

By Knowledge@ASB

Regulators must rise to the challenge of creating a forward-looking, dynamic system that also captures the moral outrage triggered by the ongoing crisis and redefines the meaning of integrity, says Justin O'Brien, a financial regulation expert at UNSW.

Driving Tourism: Is It Time for the Kangaroo to Take the Backseat?

By Knowledge@ASB

The latest novel push by authorities to bring more tourists to Australian shores seems oddly timed. With the Australian dollar running at record highs, some suspect it will backfire. However, Larry Dwyer, a professor of marketing at the Australian...

Plugging Australia's Tax Gap: Will Third Parties Stop the Great Revenue Leak?

By Knowledge@ASB

The Australian government could boost its coffers by many billions of dollars and improve compliance by increasing third-party reporting on taxpayers' incomes and withholding tax requirements. International studies show that relying on taxpayers'...

The Only Way is Ethics: What Business Schools Learned from the Crisis

By Knowledge@ASB

Knowledge@ASB speaks to Tony Buono, executive director of the Bentley Alliance for Ethics and Social Responsibility. He was in Sydney for Australia & New Zealand's first UN Principles for Responsible Management Education Summit, held recently at UNSW.

Lunchtime Legends: The Ins and Outs of Workday Breaks

By Knowledge@ASB

How important is a lunch break for avoiding productivity-sapping fatigue levels in the afternoon? Research shows that those who doze or just sit quietly tend to be better off than individuals who spend their lunchtime in the company of colleagues. And...

Resilience Training: Is Your Boss Copping Out on Burnout?

By Knowledge@ASB

Resilience training is on the rise as bosses, under organisational pressure to do more with fewer resources, try to address the increasing stress levels of their employees. New workplace health and safety rules put the onus on managers to act on stress...

Online Trading: Creating Efficiency with Double-sided Markets

By Knowledge@ASB

Calculating risk on a double-sided market is complex, so much so that game theorists have not been able to understand how it's done, says Peter Bossaerts, a professor at the California Institute of Technology...

Simplified Personal Tax: Can Australians Be Trusted to Do the Right Thing?

By Knowledge@ASB

As tax time looms, many Australians are gathering evidence of deductible spending to file a personal income tax return post June 30, with their hopes pinned on receiving even a small sum back. However, in the UK and New Zealand,"wage slaves" and others...

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