Publications and presentations - 2008 - Taxation Law and Policy Research Institute

Taxation group
Financial Services Reform group
Directors' Liability group

Taxation group

1. "The Legacy of UK Tax Concepts in Canadian Income Tax Law" [2008] (3) British Tax Review 228-252 (with D. Duff).
2. "National Report Canada" in M. Lang et al (eds), Tax Compliance Costs for Companies in an Enlarged European Community (Vienna: Linde, 2008) 133-156 (with A. Macnaughton).

"Application of VAT to Public Bodies: the EU VAT System, Current Issues and Proposals" in R. Krever (ed.), VAT in Africa (Pretoria: Pretoria University Law Press, 2008) 79-87.

"Sweden's New CFC Regime after Cadbury Schweppes – Comments and Analysis" (2008) 62(7) Bulletin for International Taxation 295-301.

"Combating Large-Scale Tax Evasion – Australia's Experience" (2008) 62(4) Bulletin for International Taxation 145-150 (with A. O'Connell).

 "The Legacy of UK Taxation Laws in South Africa" [2008] (3) British Tax Review 291-303.

"Tax Avoidance, Treaty Shopping and the Economic Substance Doctrine in the United States" [2008] (2) British Tax Review 160-169.

"A GAAR for the United Kingdom? The Australian Experience" [2008] (2) British Tax Review 125-159.

"VAT Administration: Addressing Private Sector Concerns" in R. Krever (ed.), VAT in Africa (Pretoria: Pretoria University Law Press, 2008) 137-149.

"Tax Reform and Democratic Reform in Hong Kong: What do the People Think?" [2008](6) British Tax Review 667-690 (with R. Simmons).

"Eliminating Income Tax Barriers to Inbound Islamic Investment in Australia" (2008) 62(6) Bulletin for International Taxation 238-247.

"The Legacy of English Tax Law in Israel" [2008] (3) British Tax Review 271-284 (with A. Likhovski and Y. Margalioth).

1. "Hungary 1: The CIBA Case" in M. Lang, P. Pistone, J. Schuch, C. Staringer, ECJ Recent Developments in Direct Taxation 2008 (Vienna: Linde, 2008), 225-239.
2. "Neutrality and Legal Certainty in Tax Law and the Effective Protection of Taxpayers’ Rights" (2008) 49(2) Acta Juridica Hungarica 177–201.
3. "Harmonization in Community Law and Enforcement of Rights in Tax Law" (2008) 36(11) Intertax 478-491.

books

1. Master Tax Examples (7th ed) (Sydney: CCH Australia Ltd, 2008) v - xii, 516 pp. (with L.J. Nethercott and G. Richardson).
2. Australian Taxation Study Manual: Questions and Suggested Solutions (18th ed) (Sydney: CCH Australia Ltd, 2008) xxvi, 529 pp. (with L.J. Nethercott and G. Richardson).

journal articles

"Tax Evasion Behaviour and Demographic Factors: An Exploratory Study in Australia" (2008) 18(1) Revenue Law Journal.

seminar and conference presentations

16 July 2008, "Tax Evasion Behaviour and Demographic Factors: An Exploratory Study in Australia"  at the 3rd Biennial Conference of the Academy of World Business, Marketing and Management Development, Rio de Janeiro, Brazil (published in conference proceedings 3(1)).

"The Legacy of UK Tax Concepts in Canadian Income Tax Law" [2008] (3) British Tax Review 228-252 (with B. Alarie).

"Foreign Direct Investment, Thin Capitalization, and the Interest Expense Deduction: A Policy Analysis" (2008) 56(4) Canadian Tax Journal 803-69 (with Jonathan Farrar, and Amin Mawani).

"Whitehall to Wagga Wagga: The Legacy of UK Tax Law in Australia" [2008] (3) British Tax Review 205-227 (with M. Walpole).

1. "VAT Best Practice" in R. Krever (ed.), VAT in Africa (Pretoria: Pretoria University Law Press, 2008) 123-135.
2. "Managing VAT in a Borderless World of Global Trade: VAT Trends in the European Union – Lessons for the Asia-Pacific Countries" (2008) 62(4) Bulletin for International Taxation 130-144.

1. "Avoidance and abus de droit: The European Approach in Tax Law" (2008) 6(1) eJournal of Tax Research  23-44.
2. "Tributi regionali e vincoli comunitari: i limiti europei alla potestà impositiva regionale (quando il controllo di compatibilità comunitaria passa anche attraverso la Corte Costituzionale)" (2008) 51(5) Rassegna Tributaria 1448-1474.

"Treasury is a good starting point for an overhaul" (2008) 17 May Australian Financial Review 63.

"Teaching Taxation Law in China" (2008) 62(5) Bulletin for International Taxation 183-190.

"The Case for Unitary Taxation of International Enterprises" (2008) 62(5) Bulletin for International Taxation 201-215.

books

Australian Taxation Law Cases 2008 (Sydney: Thomson ATP, 2008) xxi, 385 pp.

book editor/annotation author

GST Legislation PLUS 2008 (Sydney: ATP, 2008) xii, 1424 pp.

book editor

VAT in Africa (Pretoria: Pretoria University Law Press, 2008) xviii, 246 pp.

journal articles

"The New GST:  Financial Services" (2008) 4(2) Monash Business Review 46-49.

chapters in books

1. "Understanding Chinese VAT Law: Lessons from Abroad" in X. Yang (ed.), China VAT Law: Reform and Justice (Beijing: China Taxation Publishing House, 2008) 19-32; reproduced in X. Yang, Chinese Tax Law: Principles, Practices and Unity (Jinan: Shandong People's Publishing House, 2008) 173-184 and (2008) 12 Financial and Economic Law Review (in press).
2. "Plain English Drafting, Purposive Drafting, Principle-based Drafting: Does Any of it Matter?" in J. Freedman (ed), Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management (Oxford: Oxford University Centre for Business Taxation, 2008) 189-195.
3. 'Discussion of Stefano Simontacchi's Paper on Article 13 OECD Model Convention' in M. Lang et al (eds.), Source versus Residence: The Allocation of Taxing Rights in Tax Treaty Law – Problems Arising from the Existing Tax Treaty Provisions and Possible Alternatives (Alpen aan den Rijn: Kluwer Law International) 175-184 and (New Delhi: Taxmann, 2008) 191-202.
4. "Studying Taxation Law" in S. Jogarajan, C. Coleman, G. Hart, R. Krever, J. McLaren, and K. Sadiq, Principles of Taxation Law (Sydney: Thomson, 2008) 1-19.
5. "Timing, Tax Accounting and Trading Stock" in M. Kobetsky et al, Income Tax: Text, Materials & Essential Cases (Sydney: Federation, 2008) 502-536.
6. "Goods and Services Tax" in M. Kobetsky et al, Income Tax: Text, Materials & Essential Cases (7th ed) (Sydney: Federation, 2008), 709-723.
7. "Designing and Drafting VAT Laws for Africa" in R. Krever (ed.), VAT in Africa (Pretoria: Pretoria University Law Press, 2008) 17-36.

book reviews

1. Andrew Charlton, Ozonomics (2008) 46(1) Law Society Journal 86-87.
2. Alexander Litvinenko and Yuri Felshtinsky, Blowing up Russia: The Secret Plot to Bring Back KGB Terror (2008) 46(1) Law Society Journal 87.
3. Woody Allen, Mere Anarchy (2008) 46(2) Law Institute Journal 85.
4. Linda Babcock and Sara Laschever, Women Don't Ask: Negotiation And Gender Divide (2008) 46(2) Law Society Journal 86.
5. Leonie Wood, Funny Business: The Rise and Fall of Steve Vizard (2008) 46(4) Law Society Journal 82.
6. Richard Bird and Pierre-Pascal Gendron, The VAT in Developing and Transitional Countries (2008) 8(10) Australian GST Journal 287-289.

notes in (2008) Tax Notes International

1. "Tax Authority Wins in High Court's First GST Case" 50(12): 893-895.
2. "ATO Issues Guidelines for Taxation of Nontreaty Airlines" 50(4): 297.
3. "Government Considering Industry Submissions on Treaties" 51(2): 149.
4. "News Corp. Faces Huge Royalty Withholding Assessment" 51(2): 149-150.
5. "ATO Loses Test Case Regarding Charitable Status for Tax Purposes" 51(2): 148-149.
6. "No Shangri-La for Taxpayer in Loss Carryforward Rules, Court Says" 51(3): 223.

notes in (2008) International VAT Monitor

1. "Interest on revenue-neutral corrections" 19(1): 47.
2. "Instalment sales, embedded debt, and debt substitutes" 19(3): 201.
3. "GST refunds" 19(4): 289-290.
4. "GST audits" 19(4): 290-291.

seminar and conference presentations

1. 29 February 2008, "Taxing Non-residents on Real Property Gains" at the Globalization and the Impact of Tax on International Investments conference held at the Queen's University Faculty of Law, Kingston, Canada.
2. 17 March 2008, "Transitional Aspects of Fundamental Tax Reform" at the Tax Reform Symposium organised by the Treasury, South Africa, Pretoria, South Africa.
3. 18 June 2008, "Comment on Gruber's and Altshuler's 'Formula Apportionment: Is it Better than the Current System? Are There Better Alternatives?'" at the Business Taxation in a Globalised World conference organised by the Centre for Business Taxation, Oxford University.
4. 20 August 2008, "Tax Stories Revisited" at a conference on Tax Law and Culture at the Cegla Center at the University of Tel Aviv.
5. 1 September 2008, "VAT and Public Bodies" at the International Fiscal Association Congress, Brussels, Belgium.
6. 26 September 2008, "VAT Reform in China" at a conference organised by the Budget Affairs Committee of the National People's Congress in Guiyang, China.
7. 7 October 2008, "Designing and Drafting a Bilateral Tax Treaty Article" at a conference organised by the Asian Development Bank Institute in Tokyo, Japan.

media interviews

1. "Tax Haven for East Timor?" on Morning program on ABC Darwin, 27 May 2008.
2. "Tax Options in East Timor"  on Asia Pacific program on Radio Australia, Friday, 23 May 2008; reproduced on Asia Pacific (Weekend) World News program on Radio National, Saturday, 24 May 2008; and on Connect Asia program on Radio Australia, Monday, 26 May 2008.

"Transformation of the Enterprise Income Tax in China: Internationalization and Chinese Innovations" (2008) 62(7) Bulletin for International Taxation 275-288 (with He Huang).

"The Legacy of English Tax Law in Israel" [2008] (3) British Tax Review 271-284 (with T. Dagan and Y. Margalioth).

"The Legacy of UK Tax Law in Hong Kong" [2008] (3) British Tax Review 253-270.

"The Legacy of English Tax Law in Israel" [2008] (3) British Tax Review 271-284 (with T. Dagan and A. Likhovski).

"Reform of Federalism: The GST and State Income Taxation" (2007) 11(4) The Tax Specialist  273-278.

1. "The tax position of charities in Australia - why does it have to be so complicated?" (2008) 37(1) Australian Tax Review 17-37.
2. "Combating Large-Scale Tax Evasion – Australia's Experience" (2008) 62(4) Bulletin for International Taxation 145-150 (with K. Brewster).
3. "Employee Share Ownership Plans in Australia:  The Taxation Law Framework" (2008) 3(1) Journal of the Australasian Tax Teachers Association 36-60.

"European VAT and Groups of Companies" in International and EC Tax Aspects of Groups of Companies (Amsterdam: IBFD, 2008) 103-123.

"Global SME Tax Policy Conundrum" (2008) 23(1) Australian Tax Forum 49-88.

"Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law" (2008) 62(4) Bulletin for International Taxation 151-170 (with Z. Prebble).

books

1. Master Tax Examples (7th ed) (Sydney: CCH Australia Ltd, 2008) (with L.J. Nethercott and K. Devos) (in press).
2. Australian Taxation Study Manual: Questions and Suggested Solutions (18th ed) (Sydney: CCH Australia Ltd, 2008) xxvi, 529 pp. (with L.J. Nethercott and K. Devos). 

journal articles

1. "The Relationship between Culture and Tax Evasion across Countries: Additional Evidence and Extensions" (2008) 17(2) The Journal of International Accounting, Auditing and Taxation (forthcoming).
2. "Corporate Effective Tax Rates and Tax Reform: Evidence Spanning Australia's Ralph Review of Business Taxation Reform" (2008) 23(2) Australian Tax Forum 109-123 (with R. Lanis).

seminar and conference presentations

1. 24 April 2008, "Corporate Effective Tax Rates and Tax Reform: Evidence from Australia" at the 31st Annual Congress of the European Accounting Association, Rotterdam, The Netherlands, (paper prepared with R. Lanis).
2. 27 June 2008, "The Impact of Tax Reform on Corporate Capital Investment: Evidence from Australia" at ATAX Research Seminar, Faculty of Law, University of New South Wales, Australia (paper prepared with R. Lanis).

"The Legacy of United Kingdom Tax Law Concepts on the Tax Laws of New Zealand" [2008] (3) British Tax Review 285-290.

journal articles

1. "The taxation of multinational banking income: Is the traditional rationale correct?" (2008) 19(4) Journal of Banking and Finance Law and Practice 229-248.
2. "The Allocation of Taxing Rights of Ship and Aircraft Leasing Profits Under Australia's Tax Treaties" (2008) 22(1) Australia and New Zealand Maritime Law Journal 220-227.
3. "The Implementation of Social and Economic Policy Through the Tax Regime: A Review of Australia's Tax Expenditures Program" (2008) 23(4) Australian Tax Forum 339-357.
4. "The Taxation of Multinational Banking Income: Is the Traditional Rationale Correct?" (2008) 19(4) Journal of Banking and Finance Law and Practice (in press).

books

C. Coleman, G. Hart, S. Jogarajan, R. Krever, McLaren and Sadiq, Principles of Taxation Law (Thomson ATP, Sydney 2008).

seminar and conference presentations

24 January 2008, "An Analysis of Tax Expenditure Versus Direct Expenditure" at the Australasian Tax Teachers Association Conference, University of Tasmania, Hobart.

1. "Social responsibility, Machiavellianism and tax avoidance" (2008) 21(5) Accounting, Auditing & Accountability Journal 695-720 (with W. Shafer).

2. "Tax Reform and Democratic Reform in Hong Kong: What do the People Think?" [2008](6) British Tax Review 667-690 (with R. Cullen).

notes in (2008) Tax Notes International

1. "Extend Client Legal Privilege to Tax Advice, Law Council Suggests" 49(8): 650.
2. "Australia's Tax Concessions for Tree Plantations" (2008) 49(12): 1049 -1054.

'What's in a Name? Goodwill in Early Passing-off Cases' (2008) 34(1) Monash University Law Review 75-102.

"Value Added Tax in Francophone Africa: Design Features and Considerations" in R. Krever (ed.), VAT in Africa (Pretoria: Pretoria University Law Press, 2008) 225-253.

"Whitehall to Wagga Wagga: The Legacy of UK Tax Law in Australia" [2008] (3) British Tax Review 205-227 (with C. Evans).

1. "Australia's General Interest Charge" (2008) 49(4) Tax Notes International 359-361.
2. "Just what is a 'Residence' for GST Purposes?" (2008) 3(1) Journal of the Australian Tax Teachers Association 116-132.

books

1. Chinese Tax Law: Principles, Practices and Unity (Jinan: Shandong People's Publishing House, 2008) v, 497 pp.

chapters in books

1. "Brief introduction of VAT" in X. Yang, Chinese VAT Law: Reform and Justice (Beijing: China Taxation Publishing House, 2008) 1-9.
2. "VAT Law and Tax Justice" in X. Yang, Chinese VAT Law: Reform and Justice (Beijing: China Taxation Publishing House, 2008) 10-18.
3. "The Normal Rules of Attribution in VAT Liability" in X. Yang, Chinese VAT Law: Reform and Justice (Beijing: China Taxation Publishing House, 2008) 33-44.
4. "VAT Liability and The Third Party Consideration" in X. Yang, Chinese VAT Law: Reform and Justice (Beijing: China Taxation Publishing House, 2008) 45-52.
5. "Exploring on Covering Services Fully in Chinese VAT Law" in X. Yang, Chinese VAT Law: Reform and Justice (Beijing: China Taxation Publishing House, 2008) 53-70 (with Yu Wen).
6. "Logistics, Corporate Governance and VAT Law" in X. Yang, Chinese VAT Law: Reform and Justice (Beijing: China Taxation Publishing House, 2008) 71-86.
7. "Exemptions in VAT Law" in X. Yang, Chinese VAT Law: Reform and Justice (Beijing: China Taxation Publishing House, 2008) 87-124 (with Qixu Xian).
8. "Electronic Commerce and Turnover Tax Law" in X. Yang, Chinese VAT Law: Reform and Justice (Beijing: China Taxation Publishing House, 2008) 158-193 (with Xiaoting Feng).
9. "From Tax Principles to Tax Law Principles: Policy and Law" in X. Yang, Chinese VAT Law: Reform and Justice (Beijing: China Taxation Publishing House, 2008) 195-220.
10. "Should the death penalty be abolished in Chinese VAT Law?" in X. Yang, Chinese VAT Law: Reform and Justice (Beijing: China Taxation Publishing House, 2008) 221-230 (with Yumei Wu).

book editor

1. China VAT Law: Reform and Justice (Beijing: China Taxation Publishing House, 2008) (in press).

"Inter-jurisdictional Sharing of the VAT" in in R. Krever (ed.), VAT in Africa (Pretoria: Pretoria University Law Press, 2008) 169-182.

Financial Services Reform group

"Financial Services Reform and the Stockbroking Industry" (2008) 15(1) eLaw Journal, Murdoch University Electronic Journal of Law 115-125.

"Creating an environment in Australia hostile to money laundering and terrorism financing: a changing role for AUSTRAC" (2008) 5 Macquarie Journal of Business Law (forthcoming).

"Regulation of the market and intermediaries: global comparison and contrast – what is best practice?" (2008) 5 Macquarie Journal of Business Law (forthcoming).

1. "The Compliance Industry Three Years After Financial Services Reform" (2008) 15(1) eLaw Journal, Murdoch University Electronic Journal of Law 126-133.
2. "FSR after two years from the perspective of the compliance industry" (2008) Commercial Law Journal (forthcoming).

Directors' Liability group

"United States" in H. Anderson, Directors' Personal Liability for Corporate Fault (Alphen aan den Rijn: Kluwer Law International, 2008) 301-330.

"Looking for Responsibility in the Corporate World or The Corporation's Multiple Personality Disorder" in H. Anderson, Directors' Personal Liability for Corporate Fault (Alphen aan den Rijn: Kluwer Law International, 2008) 1-43.

"Hong Kong" in H. Anderson, Directors' Personal Liability for Corporate Fault (Alphen aan den Rijn: Kluwer Law International, 2008) (with C.K. Low and P. von Nessen) 159-184.

"China" in H. Anderson, Directors' Personal Liability for Corporate Fault (Alphen aan den Rijn: Kluwer Law International, 2008) 115-138 (with C. Shi).

"South Africa" in H. Anderson, Directors' Personal Liability for Corporate Fault (Alphen aan den Rijn: Kluwer Law International, 2008) 237-263.

"Hong Kong" in H. Anderson, Directors' Personal Liability for Corporate Fault (Alphen aan den Rijn: Kluwer Law International, 2008) (with S. Goo and P. von Nessen) 159-184.

"United Kingdom" in H. Anderson, Directors' Personal Liability for Corporate Fault (Alphen aan den Rijn: Kluwer Law International, 2008) 279-299.

"France" in H. Anderson, Directors' Personal Liability for Corporate Fault (Alphen aan den Rijn: Kluwer Law International, 2008) 130-157.

"Hong Kong" in H. Anderson, Directors' Personal Liability for Corporate Fault (Alphen aan den Rijn: Kluwer Law International, 2008) (with S. Goo and C.K. Low) 159-184.

"New Zealand" in H. Anderson, Directors' Personal Liability for Corporate Fault (Alphen aan den Rijn: Kluwer Law International, 2008) 209-236 (with S. Watson).

"Malaysia" in H. Anderson, Directors' Personal Liability for Corporate Fault (Alphen aan den Rijn: Kluwer Law International, 2008) 185-208.

"Canada" in H. Anderson, Directors' Personal Liability for Corporate Fault (Alphen aan den Rijn: Kluwer Law International, 2008) 81-114.

"China" in H. Anderson, Directors' Personal Liability for Corporate Fault (Alphen aan den Rijn: Kluwer Law International, 2008) 115-138 (with Hu Bin).

"South Korea" in H. Anderson, Directors' Personal Liability for Corporate Fault (Alphen aan den Rijn: Kluwer Law International, 2008) 265-277.

"New Zealand" in H. Anderson, Directors' Personal Liability for Corporate Fault (Alphen aan den Rijn: Kluwer Law International, 2008) 209-236 (with C. Noonan).

Institute Director

Professor Rick Krever