Celeste M Black
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.
The latest Part of the Australian Tax Review includes four interesting articles on various aspects of taxation law in Australia. The first article, by GT Pagone, considers the development of the “sham” doctrine in Australian law and the elements that constitute a sham trust are explored. The second article comes from H David Rosenbloom and considers the debt ceiling debate and proposes specific steps toward an improved international tax system for the United States. In the third article Celeste M Black considers the taxation implications of Australia’s carbon pricing mechanism. The final article offers a quantitative analysis of tax decisions from 2001 to 2010 by Jeremy Hirschhorn and Alison Chen. A fascinating Part, to be sure.