Peter Mellor

Australian Tax Review update: Vol 48 Pt 2

By Journal Alerts on August 28, 2019

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.

Posted in Australian Tax Review (AT Rev), Journals, Update Summaries | Tagged analysis of rules targeting debt bias, analysis of the BHP case, Ann Kayis-Kumar, AT Rev, Australian income tax provisions, Beyond the Federal Election, capital/revenue distinction, Chris Evans, cross-border intercompany financing, Dale Pinto, deductibility of tax-related expenses, enabling tax minimisation, Kerrie Sadiq, Meena Hanna, Peter Mellor, tax-induced distortions, taxation treatment of non-competition agreements, The Hon Richard Edmonds AM SC | Leave a response

Australian Tax Review update: February 2016

By Journal Alerts on March 20, 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.

Posted in Australian Tax Review (AT Rev), Journals, Update Summaries | Tagged AH Slater QC, Annual Tax Expenditures Statement, AT Rev, Book reviews, capital gains and losses, characterisation, Chinese VAT, Chris Evans, Corporate Transparency Report 2015, Dale Pinto, debt financing, debt-equity rules, Div 974 of the Income Tax Assessment Act 1997 (Cth), Editorial, equity financing, financial supplies in a VAT regime or GST regime, income, International and Cross-Border Taxation in New Zealand, Jesse Murphy, Kerrie Sadiq, Peter Mellor, Professor Craig Elliffe, related scheme aggregation rules, Richard Krever, Rick Krever, Tax Reform White Paper, Tax Simplification, Yan Xu | Leave a response

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