The Parliamentary Library has prepared a report for the Senate inquiry into corporate tax avoidance. The report provides background on this issue as well as a summary of what other countries are proposing to address corporate tax avoidance by multinational companies. See link to report below. John Menadue

http://www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Library/FlagPost/2014/December/Senate_inquiry_into_corporate_tax_avoidance