Overview

Topic status: We're looking for students to study this topic.

Project Wickenby is a cross-agency task force that is used by the Australian Government to fight against tax evasion, avoidance and crime. To date, this project has focused on individuals and small companies transacting with financial secrecy jurisdictions. It is also expected that large, publically listed companies are using financial secrecy jurisdictions to minimise their tax. Based on research already undertaken through an analysis of the 2010 annual reports of the top 100 ASX listed companies, it is revealed that 71 of those have subsidiaries in financial secrecy jurisdictions.

The purpose of this study is to undertake a retrospective longitudinal study to determine whether there has been a growth in the use of subsidiaries in financial secrecy jurisdictions. The aim of the project is to recommend measures to reverse the use of subsidiaries in these jurisdictions.

Study level
Vacation research experience scholarship
Supervisors
QUT
Organisational unit

QUT Business School

Research area

Governance, Accountability and Regulation

Keywords
tax havens, tax avoidance, secrecy jurisdictions
Contact

Please contact the supervisor.