Study level

Vacation research experience scheme


QUT Business School

School of Accountancy

Topic status

We're looking for students to study this topic.


Dr Bronwyn McCredie
Senior Lecturer
Division / Faculty
Faculty of Business & Law
Professor Kerrie Sadiq
Division / Faculty
Faculty of Business & Law


Over the last five years Australia has adopted numerous measures, both in accordance with the OECD Base Erosion and Profit Shifting Program (BEPS) and unilaterally, to address aggressive corporate tax practices. What has yet to be established however is what characteristics tax aggressive corporations possess and whether the remedial measures adopted have been effective? This research project will address these questions by (1) identifying tax aggressive corporations and detecting common characteristics and (2) examining the impact of measures adopted from the OECDs BEPS Program (e.g. country-by-country reporting) and unilaterally introduced deterrents (e.g. the Multinational Anti-Avoidance Laws and Diverted Profits Tax) on tax aggressive behaviour and corporate value using primarily quantitative techniques. Given Australia’s commitment to the reform of its international tax system, the results of this research will be of great importance to government, regulators and investors alike.


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