Peter Mellor

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.
Australian Tax Review update: February 2016
The latest Part of the Australian Tax Review includes the following articles: “Revenue v capital: A new direction, or back to the future?” – AH Slater QC; “The debt-equity rules: A continuing experiment in economic substance” – Jesse Murphy; and “Applying VAT to financial services in China: Opportunities for China and lessons for the world?” – Yan Xu and Richard Krever. There is also an Editorial; and Book Reviews on “Tax Simplification” by Chris Evans, Rick Krever and Peter Mellor – reviewed by Helen Hodgson; and “International and Cross-Border Taxation in New Zealand” by Professor Craig Elliffe – reviewed by Kerrie Sadiq.