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Publications and presentations - 2007 - Taxation Law and Policy Research Institute

Summary of Authors

Professor Benjamin Alarie
  1. "Remedies and Alternative Contracts" (2007) 44(1) American Business Law Journal  639-671 (with J. Dinning).
  2. "Rethinking the Approval of Class Counsel's Fees in Ontario Class Actions" (2007) 4(1) The Canadian Class Action Review 15-46.
  3. "Retroactivity and the General Anti-avoidance Rule" in D. Duff and H. Erlichman, Tax Avoidance in Canada after Canada Trustco and Matthew (Toronto: Irwin, 2007) 197-219. 
Professor Kim Brooks

"Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia's Policies" (2007) 5(2) eJournal of Tax Research 169-198.

Professor Neil Brooks

"An Overview of the Role of the VAT, Fundamental Tax Reform, and a Defence of the Income Tax" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 597-658.

Mr. James Coleman

"Payment by a Manufacturer Under a Warranty – The Implications of Suzuki" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 109-112.

Professor Richard Cullen

"The Relationship Between Tax Reform and Political Reform in Hong Kong" in M. Stewart (ed.) Tax Law and Political Institutions (Sydney: Federation, 2007) ("Law in Context" series 24(2)) 10-35 (with T. Krever).

Mr. Michael D'Ascenzo

"The Australian Approach to GST Administration" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 389-413.

Professor Dániel Deák
  1. "A case study on initiating disputes in fiscal law matters: the example of Hungarian local trade tax" in M. Lang, J. Schuch, C. Staringer (eds.), ECJ: Recent Developments in Direct Taxation, 2007 (Vienna: Linde, 2007), 91-111.
  2. "Imposta ungherese sul commercio locale nel contesto comunitario" (The assessment of Hungarian local trade tax in the context of the relevant Community law) [2007] 2 (Marzo-Aprile) Fiscalità Internazionale 130-133.
  3. "Belgium: Doorway to Europe?" (2007) 3(3)(March) A Plus, Hong Kong Institute of Certified Public Accountants 26-27.
  4. "Legitimacy of corporations revisited: Christian considerations" [2006] 2 Studia Universitatis Babeº-Bolyai Jurisprudentia 184-199. 
Mr. Ken Devos

book author

Australian Taxation Study Manual: Questions and Suggested Solutions (Sydney: CCH Australia Ltd, 2007) (17th ed) (with L.J. Nethercott and G. Richardson), xxiv, 534 pp.

newspaper articles

"Young males have tax rage ", 29 August 2007, Australian Financial Review, 3.

journal articles

"Measuring and Analysing Deterrence in Taxpayer Compliance Research" (2007) 10(2) Journal of Australian Taxation 182-219.

seminar and conference presentations

  1. 23 January 2007, "Measuring and Analysing Deterrence in Taxpayer Compliance Research" to the Australasian Tax Teachers Association conference at the University of Queensland.
  2. 6 September 2007, "The Attitudes of Australian Personal Taxpayers Towards Tax Evasion and the Penalties for Tax Evasion- A Preliminary Study and Demographic Analysis"  to the Tax Research Network Annual Conference, Sheffield, England.

media interviews

  1. 28 August 2007, spoke on "Evading Tax" on ABC Gippsland.
  2. 30 August 2007, spoke on "Tax Evasion" on ABC Radio National's "Counterpoint" program (repeated on Friday 21 September 2007).
Mr. Ian Dickson

"The New Zealand GST Policy Choice: An Historical and Policy Perspective" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 45-63.

Hon. Sir Roger Douglas

"The New Zealand GST Policy Choice and its Political Implications" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 3-11.

Professor David G. Duff

"The Supreme Court of Canada and the General Anti-Avoidance Rule: Canada Trustco and Mathew" in D. Duff and H. Erlichman, Tax Avoidance in Canada after Canada Trustco and Matthew (Toronto: Irwin, 2007) 1-46.

Professor Tim Edgar
  1. "The Search for Alternatives to the Exempt Treasment of Financial Services under a Value Added Tax" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 131-162.
  2. "Stapled Securities – "The Next Big Thing" for Income Trusts? Useful Lessons from the US Experience with Stapled Securities" (2007) 55(2) Canadian Tax Journal 247-288 (with R. Avi-Yonah and F. Shaheen).
  3. "Designing and Implementing a Target-Effective General Anti-Avoidance Rule" in D. Duff and H. Erlichman, Tax Avoidance in Canada after Canada Trustco and Matthew (Toronto: Irwin, 2007) 221-258.
Mr. Michael Evans

"The Value Added tax Treatment of Real Property – An Antipodean Context" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 244-276.

Mr. Richard Green

"Consulting the Public in Developing a GST" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 13-25.

Professor Andrew Halkyard
  1. "Carrying on business in Hong Kong: An offshore experiment gone wrong" (2007) 10(1) Asian-Pacific Journal of Taxation 2-9 (with Jacqueline Shek).
  2. Andrew Halkyard, "Busines Profits – To What Extent Can Interest Payable on Borrowed Funds Used to Pay Dividends Qualify for Deduction" (2007) 11(1) Asia-Pacific Journal of Taxation 135-149 (with S.Y.S. Chan).
Mr. Geoffrey Harley

"Dilemmas for GST Tax Policy Designers – Land Transactions" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 213-241.

Professor John Head
  1. "Taxing Capital Income" (2007) 22(2) Australian Tax Forum 94-114 (with R. Krever).
  2. "Richard Musgrave remembered" (2007) 22(2) Australian Tax Forum 9-11.
Professor Rick Krever

book author

Australian Taxation Law Cases 2007 (Sydney: Thomson, 2007) xx, 374.

book editor/annotation author

GST Legislation PLUS 2007 (Sydney: ATP, 2007) xii, 1403.

book editor

GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) (co-editor, with D. White) xv, 658.

chapters in books

"Interpreting Income Tax Laws in the Common Law World" in M. Achatz et al (eds.), Steuerrecht Verfassungsrecht Europarecht (Wien: Facultas Verlags- und Buchhandels, 2007) 354-378.

journal articles

  1. "Taxing Capital Income" (2007) 22(2) Australian Tax Forum 81-101 (with J. Head).
  2. "Managers and their Lawyers: Minimizing Tax, Maximizing Ethics, and the Business Decision-making Process" (2007) 1(1) Journal of Macau University of Science and Technology 93-99.
  3. "GST Treatment of Deposits: Further Developments" (2007) 18(5) International VAT Monitor 362-365.

report

Final Report on the Transformation and Legislation of Value Added Tax of China (Beijing: Deutsche Gesellschaft für Technische Zusammenarbeit, 2007) (with C. Grandcolas and E. Stoll).

notes in (2007) Tax Notes International

  1. "Treasury Updates Rules for Financial Arrangements" 45(2): 199.
  2. "Australia's Federal Court Overturns Treaty-Based Tax Assessment" 46(6): 531-532.
  3. "Document Outlines ATO Discretion in Application of Laws" 47(4): 331.
  4. "Tax Board Issues Paper on Rules for Share Buybacks" 47(4): 331-332.
  5. "Tax Ruling Clarifies Discretion on Noncommercial Losses" 47(6): 501.
  6. "High Court Justice Speaks Out Against Specialized Tax Court" 47(7): 645.
  7. "Amendment Would Restrict Deductions for Some Bribes" 47(8): 717-718.
  8. "Government Proposes New Time Limits for Tax Audits" 47(10): 896.
  9. "Tax Office Announces Review of Information Security" 48(12): 1120-1121.
Featured Perspective: "Australia Moves to End Confusion Over Taxation of Rights Issues" 47(4): 357-358.

notes in (2007) International VAT Monitor

  1. "Inspector-General of Taxation to Review GST Audits" 18(1): 27-28.
  2. "Tax Avoidance by Charities" 18(3): 188.
  3. "Services Connected with Immovable Property" 18(6): 461-462. 

book reviews

  1. Anna Lee Saxenian, The New Argonauts (2007) 45(1) Law Society Journal 92.
  2. Jesse Norman and Janan Ganesh, Compassionate Conservatism (2007) 45(3) Law Society Journal 85.
  3. Ravi de Costa, A Higher Authority: Indigenous Transnationalism And Australia (2007) 45(6) Law Society Journal 82. 
  4. J.K. Gibson-Graham, A Postcapitalist Politics (2007) 45(9) Law Society Journal 94-95.
  5. Phillippe Legrain, Immigrants: Your Country Needs Them (2007) 45(9) Law Society Journal 93-94.   
  6. Gerald Stone, Who Killed Channel 9? (2007) 45(9) Law Society Journal 95. 
  7. Jim Bain, A Financial Tale of Two Cities (2007) 45(10) Law Society Journal 92-93.
  8. Sander Bais, Very Special Relativity: An Illustrated Guide (2007) 45(11) Law Society Journal 100-101.
  9. Beth Baker, Old Age in a New Age (2007) 45(11) Law Society Journal 98-99.
  10. Walter van der Corput and Fabiola Annacondia (editors), Eu Vat Compass (2007) 7(10) Australian GST Journal 127-128. 

seminar and conference presentations

  1. 28 June 2007, "Purpose and Principles" at the Corporate Tax: Breaking Down the Boundaries conference held at the Centre for Business Taxation, Oxford University.
  2. 9 October 2007, "The Relationship Between Accounting and Tax Principles" to a conference organised by the Asian Development Bank Institute in Tokyo, Japan.
  3. 15 June 2007, “The Adoption of VAT” at the VAT in Africa conference held at the University of Pretoria.
  4. 18-19 June 2007, “Principle based Drafting” at a Drafting Tax Law module organised by the African Tax Institute, University of Pretoria.
  5. 22-23 October 2007, "VAT and Developing Countries" to a seminar organised by the Center for Taxation and Public Governance, Law School, University of Utrecht, Utrecht, the Netherlands.
  6. 27 October 2007, "Tax Policy in Practice" to a seminar organised by the Akademie der Wirtshaftstreuhänder in Vienna, Austria.
  7. 31 October 2007, "Will IFRS lead to a convergence of Tax Laws", paper presented to the Serbian Fiscal Association (Serbian branch of the International Fiscal Association), Belgrade Serbia.
  8. 1 November 2007, "Applying Tax Principles", paper presented to a seminar organised by the Faculty of Law, University of Belgrade, Sebia.
  9. 10 November 2007, "Taxation of Capital Gains", comment presented to the "Source vs Residence" conference organised by the Institut für österreichisches und Internationales Steuerrecht, Vienna University of Economics and Business Adminstration, Vienna, Austria.

media interviews

23 September 2007, spoke on "simpler super" on "The National Interest" on ABC Radio National (listen to the podcast) (view the transcript).

Mr. Tor Krever
  1. "The Relationship Between Tax Reform and Political Reform in Hong Kong" in M. Stewart (ed.) Tax Law and Political Institutions (Sydney: Federation, 2007) ("Law in Context" series 24(2)) 10-35 (with R. Cullen).
  2. "Curbing Corruption? The Efficacy of the Foreign Corrupt Practices Act" (2007) 33(1) North Carolina Journal of International Law and Commercial Regulation 83-103.
Mr. David McLay

"Interpreting GST/VAT Law – Some Observations" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 103-107.

Professor Michael Lang

"The Complexity of the OECD Model Can Be Reduced" (2007) 61(1) Bulletin for International Taxation 17-22.

Professor Jinyan Li
  1. Principles of Canadian Income Tax Law (6th ed.) (Toronto: Carswell, 2007), 725 pp. (with P. Hogg and J. Magee).
  2. "Fundamental enterprise income tax reform in China: motivations and major changes" (2007) 61(12) Bulletin for International Taxation 519-528.
  3. "Economic Substance': Drawing the Line Between Legitimate Tax Minimization and Abusive Tax Avoidance" in D. Duff and H. Erlichman, Tax Avoidance in Canada after Canada Trustco and Matthew (Toronto: Irwin, 2007) 47-84.
Professor Niamh Moloney

"Large-scale Reform of Investor Protection Regulation: The European Union Experience" (2007) 4 Macquarie Journal of Business Law 147-177.

Mr. Cecil Morden

"Fifteen Years of Value Added Tax in South Africa (1991 to 2006)" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 543-578.

Mr. Chris Needham

"GST – Managing the Risk in the 21st Century" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 415-421.

Ms. Marie Pallot

"GST and Financial Services – Rating Zero-rating" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 163-178.

Professor Dale Pinto

"Darwinian Evolution of the Taxation of Trusts: A Comparative Analysis" (2007) 10(2) Journal of Australian Taxation 251-276 (with S. Karlinsky).

Mr. Satya Poddar

"VAT on Financial Services – Searching for a Workable Compromise" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 179-204.

Mr. Bruce Quigley

"Interpreting GST Law in Australia" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 113-128.

Associate Professor Grant Richardson
 
journal articles
  1. "The Influence of Culture on Fiscal Corruption: A Cross-Country Investigation" (2006) 24(2) Law in Context 124-142.
  2. "The Impact of Economic, Legal and Political Factors on Fiscal Corruption: a Cross-Country Investigation" (2007) 22(4) Australian Tax Forum 47-68.
books

Australian Taxation Study Manual: Questions and Suggested Solutions (Sydney: CCH Australia Ltd, 2007) (17th ed) (with L.J. Nethercott and K. Devos), xxiv, 534 pp.

seminar and conference presentations

7 August 2007, "The Impact of Tax Reform on Corporate Capital Investment: Evidence from Australian Panel Data" at the 2007 American Accounting Association Annual Meeting, Chicago, USA (paper prepared with R. Lanis). 

Dr. Kerrie Sadiq
  1. "The Taxation of International Maritime Leasing profits: Has the Commissioner's Ship come in?" (2007) 35(1) Australian Business Law Review 18-32.
  2. "The Taxation of Multinational Banks: Alternative Apportionment through a Unitary taxation Regime Aligning with Economic Reality" (2007) 13(4) New Zealand Journal of Taxation Law and Policy 672.
  3. "The Taxing Affects of the Advance Pricing Arrangement Program – A Review of APAs and their Impact on Stakeholders" (2007) 10(1) Journal of Australian Taxation 104-132.
Professor Daniel Sandler
  1. "The Minister's Burden under GAAR" in D. Duff and H. Erlichman, Tax Avoidance in Canada after Canada Trustco and Matthew (Toronto: Irwin, 2007) 85-106.
  2. Government Venture Capital Incentives: A Multi-Jurisdiction Comparative Analysis (Sydney: Australian Tax Research Foundation, 2007) xi, 230 pp (with S. Barkoczy).
Mr. Shashi Sivayoganathan

"Forestry Tasmania v Brown: Biodiversity Protection - an empty promise?" [2007] (3) National Environmental Law Review 21-29.

Mr. David Snell

"GST – Revenue and Business Risk" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 423-430.

Associate Professor Robert Stephens

"The Economic and Equity Effects of GST in New Zealand" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 65-87.

Mr. Ross Stitt

"Financial Supplies and Reduced Input Tax Credits – An Australian Perspective" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 205-210.

Mr. Willy Sussman

"Cross-border Services – A Practitioner's Perspective" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 349-368.

Dr. Niv Tadmore

journal articles

"International Source Taxation of Cross-Border Intellectual Supplies – Concepts, History and Evolution Into the Digital Age" (2007) 61(1) Bulletin for International Taxation 2-16.

seminar and conference presentations

10 November 2007, defended a paper on "Taxation of Royalties under the OECD Model Treaty", at the "Source vs Residence" conference organised by the Institut für österreichisches und Internationales Steuerrecht, Vienna University of Economics and Business Adminstration.

Professor Ben Terra
  1. "European Proposals for New Rules Regarding the Place of Supply of Services" in in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 369-386.
  2. "The European Court of Justice and the Principle of Prohibiting Abusive Practices in VAT" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 495-512.
  3.  "VAT lessons from Europe – Part 1" (2007) 7(6) Australian GST Journal 61-72.
  4.  "VAT lessons from Europe – Part 2" (2007) 7(7) Australian GST Journal 73-83.
Mr. Jeff Todd

"Implementing GST –  Information, Education, Co-ordination" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 27-43.

Mr. Ian Tregoning
  1. "Goodwill and Stamp Duties: The Legacy of Murry" (2006) 6(2) Oxford University Commonwealth Law Journal 183-200.
  2. "Goodwill and the Stamp Duty Land Tax" [2007](5) British Tax Review 648-656.
Hon. Siosiua T T 'Utoikamanu

"Consumption Tax – The Tongan Experience" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 529-542.

Mr. Eugen Trombitas

"The Role for a General Anti-avoidance Rule in a GST" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 431-493.

Mr. Tony Van Der Westhuysen

"Dividend Assignment Subject to Withholding Tax, Court Says" (2007) 48(12) Tax Notes International 1119-1120.

Mr. John Wallace

"Increasing Economic Integration: Implications for GST/VAT in the Asia-Pacific Region" in D. White and R. Krever (eds.), GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) 579-594.

Dr. David White

journal articles

"The Serious Research Gap on VAT/GST: A New Zealand Perspective after 20 Years of GST" (2007) 18(5) International VAT Monitor 343-351.

book editor

GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007) (co-editor, with R. Krever) xv, 658. 

Institute Director

Professor Rick Krever


  
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