The book provides a guide to tax disputes in Australia. It explains the process of tax objections and appeals, and the limitations to collateral challenges. Separate chapters consider the rules applicable to tax disputes brought in the Federal Court and in the Administrative Appeals Tribunal, and ancillary issues of discovery and access to information. The book aims also to provide helpful assistance to the practitioner and to students in the preparation of submissions, persuasive advocacy and the provision to courts and tribunals of useful expert evidence in support of disputed positions.
This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.
Core Tax Legislation and Study Guide is a reference text for tertiary students undertaking taxation subjects in law and business schools around Australia. The book is designed to be used in conjunction with other OUP taxation books, such as Foundations of Taxation Law, Australian Taxation Law, the Australian Tax Casebook and the Wolters Kluwer CCH text Australian Master Tax Guide. The book is divided into three parts. The first part contains a Research and Study Guide which suggests various ways that students might go about researching tax problems, writing assignments and preparing for exams. The second part contains the Core Tax Legislation which comprises extracts from relevant pieces of income tax, goods and services tax, fringe benefits tax, superannuation and related legislation and regulations. The compilation includes the main provisions that are studies in most tertiary taxation subjects and incorporates all amendments to 1 January 2016. The third part contains a Legislation Index.
The book provides a guide to tax disputes in Australia. It explains the process of tax objections and appeals, and the limitations to collateral challenges. Separate chapters consider the rules applicable to tax disputes brought in the Federal Court and in the Administrative Appeals Tribunal, and ancillary issues of discovery and access to information. The book aims also to provide helpful assistance to the practitioner and to students in the preparation of submissions, persuasive advocacy and the provision to courts and tribunals of useful expert evidence in support of disputed positions.
Derived from the renowned multi-volume International Encyclopaedia of Laws, this practical analysis of sports law in Australia deals with the regulation of sports activity by both public authorities and private sports organizations. The growing internationalization of sports inevitably increases the weight of global regulation, yet each country maintains its own distinct regime of sports law and its own national and local sports organizations. Sports law at a national or organizational level thus gains a growing relevance in comparative law. The book describes and discusses both state-created rules and autonomous self-regulation regarding the variety of economic, social, commercial, cultural, and political aspects of sports activities. Self- regulation manifests itself in the form of by-laws, and encompasses organizational provisions, disciplinary rules, and rules of play. However, the trend towards more professionalism in sports and the growing economic, social and cultural relevance of sports have prompted an increasing reliance on legal rules adopted by public authorities. This form of regulation appears in a variety of legal areas, including criminal law, labour law, commercial law, tax law, competition law, and tort law, and may vary following a particular type or sector of sport. It is in this dual and overlapping context that such much-publicized aspects as doping, sponsoring and media, and responsibility for injuries are legally measured. This monograph fills a gap in the legal literature by giving academics, practitioners, sports organizations, and policy makers access to sports law at this specific level. Lawyers representing parties with interests in Australia will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative sports law.
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
This book addresses the complexity, valuation and administrative nuances, and cultural impacts of resolving this significant cross-border issue when tax disputes arise. In recent years, transfer pricing has become in financial terms the most important tax issue faced by multinational companies and tax authorities worldwide. In times of economic downturn, as experienced in recent years, when tax authorities are challenged for revenue, the handling of these issues requires great care, skill, creativity and a true awareness of the ramifications confronting each tax jurisdiction. This book sets out in detail not only the general laws in each tax jurisdiction impacted by the multinational companies' transfer pricing practices, but also the ancillary concerns of how the issue is interpreted locally as well as related to the OECD Guidelines; the varied approaches to administrative resolution of these issues, including specific alternative dispute resolution mechanisms and the effective uses of advance pricing agreements; correlative adjustment procedures in the event of transfer pricing adjustments; cross-border exchange of information concerns; and how to proceed to litigation if all else fails administratively. It is here that the book delves into the specific procedures for litigation in each country which must be evaluated as part of the overall strategy for controversy resolution. Unfortunately, today litigation is on the rise in numerous jurisdictions and the presumption of an administrative resolution is no longer correct. An additional feature of this book is how practical anecdotes are intertwined into the analysis to give the reader a sense of pragmatism for these issues. To this point, there are the various case studies which highlight the technicalities of the local rules, customs, and practices.
Contents: 1 The civil justice system; 2 Commencing proceedings: Jurisdiction and parties; 3 Commencing proceedings: The practicalities; 4 How courts manage cases and make procedural decisions; 5 Defining the issues; 6 Pre-trial termination of proceedings; 7 Protecting positions until trial; 8 Gathering information; 9 Court-annexed alternative dispute resolution; 10 Offers to settle and offers to compromise; 11 Costs; 12 Appeals; 13 Enforcement and execution
2011 marks the 50th anniversary of the late R.W.Parsons' appointment as a Professor at Sydney Law School, and the 25th anniversary of his retirement. It is also 26 years since the publication of his authoritative work, Income Taxation in Australia: Principles of Income, Deductibility and Tax Accounting. Those 26 years have cemented its reputation as the leading work on 'the common law' of Australian income tax. The careful reasoning, depth of analysis and the astute insights it contains are still unmatched. To mark this occasion and in response to numerous requests, Thomson Reuters has produced this facsimile edition of the original 1985 book, supplemented by two additional papers written by Professor Parsons after his retirement. Apart from the addition of the two papers, the text of the book has been reproduced unchanged.
Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice underpinning the Australian taxation system. Designed as an introductory guide for law and business students as well as tax practitioners, the text focuses on general principles, blending policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text. Topics have been developed in a logical, structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers can easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and clarify difficult concepts. This fourteenth edition has been substantially revised and restructured to take account of many important legislative reforms, case law developments, administrative changes and policy announcements. It is designed to be used in conjunction with the Core Tax Legislation and Study Guide 2022.
