Question: Explain the recently introduced Multinational Anti-Avoidance Law (MAAL) introduced as part of the Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 (Cth) and the

Explain the recently introduced Multinational Anti-Avoidance Law (MAAL) introduced as part of the Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 (Cth) and the Diverted Profits Tax (DPT) introduced as part of the Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (Cth). What business are likely to be affected by these law? How have these business responded to these new laws? Have these new laws been effective in changing corporate tax behaviour?

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