Australian Tax Review update: Vol 50 Pt 3
The latest Part of the Australian Tax Review includes the following articles: “Analysing the Judicial Definition of Income in Light of Folk Justice” – Christina Allen; “Reducing the GST Gap in a Decentralised, Confidential Manner” – Sascha Jafari; “Blockchain and Tax Administration: A Critical Assessment” – Eliza Mik and Noam Noked; and “Meeting Tax Challenges Inherent with Blockchain Technology through the Lens of Australia’s GST” – Robert Whait, Donovan Castelyn and Connie Vitale. Also in this Part are the following sections: Editorial: “Contemporary Tax Issues Relating to Blockchain Technologies”; and Special Feature: Marking 40 Years of Part IVA: “Scrapes of the Bank Manager’s Big Black Dog Since 1991” – The Hon GT Pagone QC.
Australian Tax Review update: Vol 50 Pt 2
The latest Part of the Australian Tax Review includes the following articles: “COVID-19 and Childcare Expense Deductions: Revisiting the Decision in Lodge” – Lydia Thiagarajah and Amanda Darshini Selvarajah; “COVID-19 Responses and the Contemplative Worker’s Home Occupancy Expense Claim” – Elizabeth F Morton, Michael F Curran and Sarah A Hinchliffe; “Ambiguous Doctrines and Legislative Responses to Current/Capital Expenditure” – Christina Allen; and “Stretching the Concept of Charity in the Tax Context: Membership-based Entities as Charities” – Ann O’Connell. Also in this Part are the following sections: Editorial: “Responding to the Continuing Challenges of COVID-19”; Case Note: “The Commissioner of Taxation’s Power to Require the Production of Information and Challenge Claims of Legal Professional Privilege” – Ram Pandey and Michael Legg; and Book Review: “The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option”, by Richard Krever and François Vaillancourt (eds) – Reviewed by John Azzi.
Australian Tax Review update: Vol 50 Pt 1
The latest Part of the Australian Tax Review includes the following articles: “The Taxation of Both Sides of Take-or-Pay Contracts” – Hon Richard Edmonds AM SC; “A Cautionary Application of the Myer Emporium Principle to Deductions” – Alexander Schatz; and “What Does It Take to Make a House New?” – Christine Peacock. Also in this Part are the following sections: Editorial; and Book Review: “Taxation of Charities and Not-for-profits”, by Ann O’Connell – Reviewed by Anne Robinson AM and Jae Yang.
Australian Tax Review update: Vol 49 Pt 4
The latest Part of the Australian Tax Review includes the following articles: “The Oracle, Transparent Entities and Access to Tax Treaties” – Mark Brabazon SC; “Impact of the Multilateral Instrument on the Interpretation of Australia’s Income Tax Treaties” – Peter Stinson; “Deducting Hybrid Mismatch Rules – Fit for Purpose?” – Buck Xiao and Anna Bullimore; and “Digital Services Taxes and the Unified Approach under the Pillar One Proposal: Exploring the Nexus Frameworks Through the Example of Alibaba” – Victoria Plekhanova. Also in this Part is an Editorial: “Special Issue on International Tax” – Antony Ting.
Australian Tax Review update: Vol 49 Pt 3
The latest Part of the Australian Tax Review includes an Editorial and the following articles: “Justice Hill Memorial Lecture 2020: The Judicial Work of the Hon Justice Edmonds” – Hon Justice Steward; “Double Taxation Agreements: Shield or Sword?” – Joseph Tranzillo; “Taxation of Live Stock in Australia: A Critical Review of Tax Law and Policy” – Christina Allen; and “BHP in the High Court: An Analysis of the Court’s Reasons” – Hon Richard Edmonds AM SC.
Australian Tax Review update: Vol 49 Pt 2
The latest Part of the Australian Tax Review includes an Editorial and the following articles: “Deemed Dividend Rules: Tax-Free Extraction of Profits from Companies and Exploitation of Structural Foundations of the Income Tax Regime” – Dale Boccabella and Kayleen Manwaring; “Pro Bono Tax Clinics: An International Comparison and Framework for Evidence-based Evaluation” – A Kayis-Kumar, J Noone, F Martin and M Walpole; and “Multi-cell Entities and the Duties Act 1997 (NSW): Practical Considerations” – Cullen Smythe. Also in this Part is a Case Note: “Elucidating Myer Emporium and Characterising Isolated Transactions: Greig v Commissioner of Taxation” – Benjamin Teng.
Australian Tax Review update: Vol 49 Pt 1
The latest Part of the Australian Tax Review includes an Editorial, and the following articles: “Taxpayer Attitudinal Responses to Tax Audits – Strategic Implications of Recent Findings from the United States” – John Bevacqua; “Preventing Pension Double Taxation: The Treatment of Australian Superannuation Guarantee under the Existing Australia-US Tax Treaty” – KE Powell; and “When Is There an “Adventure or Concern in the Nature of Trade” for GST Purposes?” – Rami Hanegbi.
Australian Tax Review update: Vol 48 Pt 4
The latest Part of the Australian Tax Review includes an Editorial, and the following articles: “Australia’s System for Relieving Foreign Source Income from Double Taxation: Yesterday, Today and Tomorrow” – The Hon Richard Edmonds AM SC; and “Digitalisation and Broadcasting: Evaluating the Application of Royalty Withholding Tax to Digitalised Business Models” – Celeste M Black.
Australian Tax Review update: Vol 48 Pt 3
The latest Part of the Australian Tax Review includes an Editorial, and the following articles: “The Application of Australia’s Domestic Tax Laws and Tax Treaties Where a Foreign Company is a Resident” – Norman Hanna; “Streaming of Franking Credits Curtailed by Bamford-Induced Amendments – an Unintended Consequence?” – Brett Freudenberg and Dale Boccabella; and “Tax Implications of Intangibles in the World of the BEPS: Do APAs Still Have a Role to Play in the Tax Planning Strategies of Multinationals?” – Ranjana Gupta.
Australian Tax Review update: Vol 48 Pt 2
The latest Part of the Australian Tax Review includes an Editorial, and the following articles: “The “Sufficiently Influenced” Benchmark for a Company to Be an Associate of Another Company: An Analysis of the BHP Case” – The Hon Richard Edmonds AM SC; “The Deductibility of Tax-related Expenses: Historical and Comparative Perspectives” – Ann Kayis-Kumar, Peter Mellor and Chris Evans; “Doing the BEPS We Can? Addressing Distortions in the Cross-border Intercompany Setting” – Ann Kayis-Kumar; and “Non-Competition Agreements and the Capital/Revenue Distinction: A Comparative Analysis” – Meena Hanna.
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