Australia taxes shareholders instead of companies. Companies pay tax on paper, but it gets refunded to their shareholders when they pay dividends, and those di

Australia taxes shareholders instead of companies. Companies pay tax on paper, but it gets refunded to their shareholders when they pay dividends, and those dividends are taxed like any other income. If other developed countries did the same, these problems might be easier to manage. Investors could still get bigger dividends from these transfer pricing rorts, but they would have to hand them back as income tax at home, and the rorts might stop being worthwhile.