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.
The latest Part of the Australian Business Law Review includes the following articles: “Might Superannuation Trustees Owe a Duty to Merge?” – M Scott Donald; “The Challenges of Industrial Revolutions: Luddism and Tax Reform” – Kerrie Sadiq and Bronwyn McCredie; “The Frontiers of Restraint of Trade Litigation Protecting Goodwill: Policy, Principles and Practice” – Michael Tamvakologos; “From Little Things Big Things Grow: Australia’s Evolving Copyright Site-Blocking Regime” – Cheryl Foong and Joanne Gray; and “The Australian and United States Approaches to National Security and Foreign Investment Regulation” – Nicholas Felstead. Also in this Part is an Editorial by Michael Terceiro.
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.
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 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.
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.
The latest Part of the Australian Tax Review includes the following articles: “Where Are All the Women in Tax?” – Ann O’Connell; “Laws to Protect Tax Whistleblowing in Australia: What Does This Mean for Taxpayers and the Taxation Profession?” – John McLaren; and “The Design Elements of Flow-Through Taxation” – Alex Evans. There is also an Editorial; and a Book Review: “Back to the Future: Double Taxation and the League of Nations” by Sunita Jogarajan – Reviewed by Gareth Redenbach.
The latest Part of the Company and Securities Law Journal includes the following articles: “Piercing the Corporate Veil to Reach the Money for Employees: Why, How and Where to Next?” – Helen Anderson; “A Legal Identity for Mutuals – Distinguishing between Profit and Purpose” – Ann Apps; and “Country-by-Country Tax Reporting: A Critical Analysis of Enhanced Regulatory Requirements for Multinational Corporations” – Adrian Sawyer and Kerrie Sadiq. This issue also includes the following sections: Editorial; and Directors’ Duties: “Does s 191 of the Corporations Act Include Conflicting Duties?” – Rosemary Teele Langford and Ian Ramsay.
The latest Part of the Australian Tax Review includes the following articles: “Combatting serious tax non-compliance: Tax fraud and money laundering” – Celeste Black; “A proposed statutory remedial power for the Commissioner of Taxation: A Henry VIII Clause to benefit taxpayers?” – Nicole Wilson-Rogers; “Related schemes and section 974-80: a close reading of the Board of Taxation’s proposed amendments” – Antony Faisandier. There is also an Editorial; a Case Note, “Nell Group NV (in liq) v Western Australia (2016) 90 ALJR 655;  HCA 21”, by Jared Clements; and an Obituary tribute to the late Vale Geoffrey Hart, written by Cynthia Coleman.
The latest Part of the Australian Tax Review includes the following articles: “What is taxable Australian real property” – Michael Rigby; and “A re-evaluation of Murry’s Case (1998) from a valuation perspective” – Dr Hung Chu. There is also an Editorial; and Book Review on “The Rise of the Value-Added Tax” by Kathryn James – reviewed by Richard Krever.