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The Times

how do companies pay tax?

  • Written by Toni Patricia Brackin, Professor of Accounting and Deputy Head of School - Business, University of Southern Queensland
how do companies pay tax?Jacob Lund/Shutterstock

This article is part of The Conversation’s “Business Basics” series where we ask leading experts to discuss key concepts in business, economics and finance.


A company is a business that is established as a separate legal entity to its founders – like a person, it can be sued and incur debt....

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