Mark Brabazon SC
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.
The latest Part of the Australian Tax Review includes the following articles: “Australian international taxation of attributed trust gains” – Mark Brabazon SC; “Tracking down stamp duty avoidance – do Western Australia’s general antiavoidance rules capture tracking notes?” – Jared Clements and Matthew Plint; and “Unit Trend: It’s not just about GST” – Nick Gangemi. There is also an editorial and a Case notes section with notes by Kathrin Bain on the following cases: ATS Pacific Pty Ltd v FCT; and Lighthouse Financial Advisers (Townsville) Pty Ltd v FCT.
The latest Part of AT Rev includes the following articles: “The Hatter’s watch: Tax benefit in Part IVA” – Mark Brabazon SC; “The “economic benefits model” for trusts – fool’s gold?” – Alex Evans; and “The Commissioner’s power to issue creditor’s statutory demands: Implications for corporate rescue post insolvency” – Sylvia Villios. There is also an editorial and a review of the book “Sham Transactions” edited by Edwin Simpson and Miranda Stewart.