Thread: Inquiry into how Apple, Google and Microsoft rob Australians by not paying Aus taxes
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Old 04-13-2015, 09:50 PM   #50
Andrew H.
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Quote:
Originally Posted by murg View Post
In Australia, we have Part IVA, which basically says that if you enter into a scheme with the sole purpose of avoiding tax, that scheme is illegal and can be declared void.

https://www.ato.gov.au/General/Gen/P...or-income-tax/
The US has a similar provision.

But it's complicated. Is the *sole* reason that Apple has a distribution center in Singapore to avoid taxes in Aus? Are there any business reasons why it might want to have a distribution center in Singapore?

If so, then tax avoidance isn't the "sole purpose" of setting up a distribution center in Singapore and that provision wouldn't apply to them.
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