Research
Research
IFA Australia contributes to the global IFA scientific research program in various ways. Along with having a member of its Executive Committee, Miranda Stewart, act as Vice Chair of the global organisation’s Permanent Scientific Committee, members of IFA Australia also contribute annually by way of national reporters on two selected topics. These reports are then published in IFA’s annual publication on international tax, the Cahiers de droit fiscal international.
The subjects for the Australian National Reporters for the IFA 2022 Berlin Congress are as follows:
Year | Subject | Topic | Reporters |
---|---|---|---|
2022 | Subject 1 | Group approach and separate entity approach in domestic and international tax law | Antony Ting (University of Sydney); Peter Stinson (Ernst & Young)
|
2022 | Subject 2 | Big data and tax – domestic and international taxation of data driven business | Tom Ickeringill (Allens) |
Subject 1 grapples with how developments in base erosion and profit shifting have affected whether systems of corporate taxation employ the separate entity approach or the group approach in assessing multinational groups, particularly in the context of cross border transactions. Questions that arise include how to approach taxing a transaction involving a larger group: what are the various approaches that can be taken, how do BEPS Pillars 1 and 2 factor into this decision, and how do we overcome the practical challenges that will likely arise?
With the rise of global business models that employ the collection, aggregation, structuring, and analysis of large amounts of data, questions arise as to whether existing measures of tax liability are sufficiently accurate and reliable when it comes to ‘Big Data’. Subject 2 dives into the various features of such businesses, and how they are and should be treated under domestic tax law, international tax systems, and indirect taxation regimes.
The subjects for the Australian National Reporters for the IFA 2023 Cancun Congress are as follows:
Year | Subject | Topic | Reporters |
---|---|---|---|
2023 | Subject 1 | Sharing and shifting losses – the “new” profit shifting? | Michael Charles (Pitcher Partners);
Leo Gouzenfiter (Pitcher Partners)
|
2023 | Subject 2 | Good faith in domestic and international law | Paul McNab (DLA Piper) |
While the practice of shifting profits to lower tax liability is becoming better known, a growing worry is that the entitlement to loss compensation for businesses can possibly result in the commoditization of losses. This could occur as companies try to use or trade their losses to receive tax relief which they would not otherwise be entitled to under ordinary principles. Subject 1 considers the extent to which countries currently deny taxpayers the chance to offset losses that actually were incurred in economic terms – what, then, would a just and equitable middle ground look like?
Lawyers and law experts the world over would be familiar with the concept of good faith as a principle that underlies the efficient running of a legal system. Despite its importance, however, ‘good faith’ can be challenging to define – and it often is easier to understand specific concepts under its umbrella such as estoppel or legitimate expectation. But how does good faith factor into systems of domestic and international tax? Understanding this requires a comparison of the role and purpose of good faith in various domestic and international tax systems, as well as the assessment of whether its presence should be reinforced to establish harmony and certainty in legal outcomes across these systems; matters tackled with in Subject 2.
Australia also participates in the IFA scientific and technical program with expert representatives taking part in panels at the annual global Congress. This includes representation at the forthcoming IFA Berlin 2022 Congress:
Panel | Topic | Australian Speaker(s) |
---|---|---|
Seminar Panel A | The linking of tax systems: dependence of domestic taxation on foreign tax treatment | Dr. Mark Brabazon (New South Wales Bar Association) |
Seminar Panel C | Use of technology in taxation | Mr. Robert Thomson (Australian Taxation Office) |
Seminar Panel G | Developing countries and BEPS | Professor Miranda Stewart – Chair (University of Melbourne);
Mr. Michael Lennard (United Nations, Chief of International Tax Cooperation)
|
IFA Cahiers
Since 1939, IFA has published the Cahiers de droit fiscal international every year, a leading annual publication on international tax. The Cahiers address the international tax issues including two main subjects to be discussed at the Congress each year. Each Cahier comprises a general report, often an EU report, and country Branch reports on each of the two selected subjects.
The Cahiers are distributed for free digitally to all members of IFA every year. Past publications from 1980 are also available to IFA members free of charge and can be accessed through the online membership platform.
Australian National Reporters
Year | Topics | Reporter | Position | Segment |
2019 London | Interest deductibility: the implementation of BEPS Action 4 | Grahame Hager | Assistant commissioner with the Australian Taxation Office | ATO |
Fiona Ritchard | Head of group tax at Seven Group Holdings Limited | Industry | ||
Investment Funds | Paul Sokolowski | Partner and the national taxation practice leader at Arnold Bloch Leibler | Private Practice | |
2018 Seoul, Republic of Korea | 103a: Seeking anti-avoidance measures of general nature and scope – GAAR and other rules | Sarah Blakelock | Consultant at Slaughter and May | Private Practice |
103b: Withholding tax in era of BEPS, CIVs and digital economy | Miranda Stewart | Professor at the University of Melbourne Law School | Academia | |
2017 Rio de Janeiro, Brazil | 102a: Assessing BEPS: origins, standards and responses | Andrew Mills | Second Commissioner of Taxation | ATO |
Dale Pinto | Professor of Taxation Law | Academia | ||
102b: The future of transfer pricing | Damian Preshaw | Freelance tax consultant | Private Practice | |
Kerrie Sadiq | Professor at Queensland University of Technology | Academia | ||
2016 Madrid, Spain | 101a: Dispute resolution procedures in international tax matters | Michelle Markham | Professor at Bond University | Academia |
Jonathon Spencer | Executive Officer of Business Tax Reform at the ATO | ATO | ||
101b: The notion of tax and the elimination of international double taxation or double non-taxation | Carole Grey | Tax Professor at Canberra Law School | Academia | |
2015 Basel, Switzerland | 100a: Tax incentives on Research & Development (R&D) | David Gelb | Partner at KPMG | Private Practice |
Rebecca Millar | Professor of Law, Sydney Law School | Academia | ||
100b: The practical protection of taxpayers’ fundamental rights | Helen Symon | QC, Tax Barrister | Barrister | |
2014 Mumbai, India | 99a: Cross-border outsourcing – issues, strategies and solutions | Michael Barbour | General Manager at Westpac | Industry |
99b: Qualification of taxable entities and treaty protection | Chloe Burnett | Barrister at Sixth Floor Selborne Wentworth Chambers | Barrister | |
C. John Taylor | Tax Professor at UNSW Business School | |||
Director, Deals, Tax & Legal, Economics & Tax Centre at KPMG | Academia | |||
Jenny Wong | Private Practice | |||
2013 Copenhagen, Denmark | 98a: The taxation of foreign passive income for groups of companies | Lee Burns | Professor at the University of Sydney | Academia |
98b: Exchange of information and cross-border cooperation between tax authorities | Piotr Klank | Barrister | Barrister | |
Terry P. Murphy | QC, Tax Barrister | Barrister | ||
2012 Boston, United States | 97a: Enterprise services | L.J. Priestley | Barrister at Selborne Wentworth Chambers | Barrister |
97b: The debt-equity conundrum | Ian Stanley | Barrister at Third Floor Wentworth Chambers | Barrister | |
2011 Paris, France | 96a: Cross-border business restructuring | James Macky | Partner at KPMG | Private Practice |
Damian Preshaw | Freelance tax consultant | Private Practice | ||
96b: Key practical issues to eliminate double taxation of business income | Simon Bowden | Of Counsel at Jones Day | Private Practice | |
Niv Tadmore | Partner at Jones Day | Private Practice | ||
2010 Rome, Italy | 95a: Tax treaties and tax avoidance: application of anti-avoidance provisions | Richard J. Vann | Challis Professor of Law at the University of Sydney. | Academia |
95b: Death as a taxable event and its international ramifications | Michael Flynn | QC, Tax Barrister | Barrister | |
Miranda Stewart | Professor at the University of Melbourne Law School | Academia | ||
2009 Vancouver, Canada | 94a: Is there a permanent establishment? | Anshu Maharaj | Tax Director at Deloitte Australia | Private Practice |
Jock McCormack | Head of Tax Australia at DLA Piper | Private Practice | ||
94b: Foreign exchange issues in international taxation | Tony Frost | Leadership Consultant, Formerly Director of Tax at Greenwoods | Private Practice | |
Betsy Rumble | Tax Consultant, Greenwoods & Freehills | Private Practice | ||
2008 Brussels, Belgium | 93b: New tendencies in tax treatment of cross-border interest of corporations | Chloe Burnett | Barrister at Sixth Floor Selborne Wentworth Chambers | Barrister |
2007 Kyoto, Japan | 92a: Transfer pricing and intangibles | Lyndon James | Partner, PricewaterhouseCoopers | Private Practice |
92b: Conflicts in the attribution of income to a person | ||||
2006 Amsterdam, Netherlands | 91a: The tax consequences of restructuring of indebtedness(debt work-out) | Frank D. O’Loughlin | QC, Tax Barrister | Barrister |
91b: The attribution of profits to permanent establishments | Betsy-Ann Howe | Tax Partner at K&L Gates Co-Head Global Tax Group | Private Practice | |
2005 Buenos Aires, Argentina | 90a: Source and residence: A new configuration of their principles | Kathleen J. Burgum | Self employed, formerly KPMG Tax | Private Practice |
90b : Tax treatment of international acquisitions of businesses | Joseph Niven | Head of Transaction Structuring Australia and New Zealand at Goldman Sachs | Industry | |
2004 Vienna, Austria | 89a: Double non-taxation | Michael Lennard | Chief, Tax Cooperation and Trade at United Nations | NGO |
89b: Group taxation | Paul O’Donnell | Partner at Ashurst Australia | Private Practice | |
Ken Spence | Photographer, formerly Greenwoods & Freehills | Private Practice | ||
2003 Sydney, Australia | 88a: Trends in company shareholder taxation: single or double taxation? | Graeme S. Cooper | Professor of Taxation Law University of Sydney | Academia |
Sandra M. Lanigan | Partner, Blake Dawson Waldron | Private Practice | ||
88b: Consumption taxation and financial services | Peter McMahon | Senior Tax Consultant in the Sydney office of Baker McKenzie | Private Practice | |
2002 Oslo, Norway | 87a: Form and substance in tax law | C. John Taylor | Tax Professor at UNSW Business School | Academia |
87b: The tax treatment of transfer in residence by individuals | Lee Burns | Professor at the University of Sydney | Academia | |
2001 San Francisco, United States | 86a: Taxation of income derived from electronic commerce | |||
86b: Limits on the use of low-tax regimes by multinational businesses: current measures and emerging trends | Joseph Niven | Head of Transaction Structuring Australia and New Zealand at Goldman Sachs | Industry | |
2000 Munich, Germany | 85a: Tax treatment of hybrid financial instruments in cross-border transactions | Lee Burns | Professor at the University of Sydney | Academia |
Paul O’Donnell | Partner at Ashurst Australia | Private Practice | ||
85b: International tax aspects of deferred remunerations | ||||
1999 Eilat, Israel | 84a: Taxation of non-profit organizations | Myles McGregor-Lowndes | Associate Professor Queensland University of Technology | Academia |
84b: Advance rulings | lan Fullerton | Senior Manager, Group Taxation, Commonwealth Bank of Australia | Industry | |
1998 London, United Kingdom | 83a: Tax treatment of corporate losses | Paul Abbey | Partner, Shaddick & Spence, Melbourne | Private Practice |
83b: Practical issues in the application of double tax conventions | Roger Hamilton | Barrister, Wentworth Chambers, Sydney | Barrister | |
1997 New Delhi, India | 82b: The taxation of investment funds | Richard Krever | Deakin University School of Law | Academia |
Ann O’Connell | University of Melbourne, Faculty of Law | Academia | ||
1996 Geneva, Switzerland | 81a: Principles for the determination of the income and capital of permanent establishments anf their applications to banks, insurance companies and other financial institutions | J. Anthony Carroll | Taxation Partner, Coopers & Lybrand, Sydney | Private Practice |
81b: International aspects of thin capitalization | Sandra Lanigan | Rosenblum & Partners, Solicitors and Attorneys, Sydney | Private Practice | |
1995 Cannes, France | 80a: International income tax problems of partnerships | Richard M. Dukes | Rosenblum & Partners, Solicitors and Attorneys, Sydney. | Private Practice |
80b: Tax aspects of derivative instruments | Anthony J. Frost | Price Waterhouse, Sydney | Private Practice | |
1994 Toronto, Canada | 79a: Deductibility of interest and other financing charges in computer income | Trevor Hughes | Arthur Andersen, Melbourne. | Private Practice |
1993 Florence, Italy | 78a: Interpretation of double taxation conventions | David H. Bloom | Barrister | Barrister |
1992 Cancun, Mexico | 78b: Non-discrimination rules in international taxation | Robert M. Gordon | ASA Barrister, Sydney | Barrister |
1991 Barcelona, Spain | 76a: The determination of the tax base for real property | Roger Hamilton | Partner of Minter Ellison, Sydney. | Private Practice |
76b: Protection of confidential information in tax matters | William D.M. Cannon | Partner, Blake Dawson Waldron, Solicitors, Sydney | Private Practice | |
1990 Stockholm, Sweden | 75a: Taxation of cross-border leasing | R. Upfold | Partner, Peat Marwick Hungerfords, Chartered Accountants, Sydney. | Private Practice |
75b: International mutual assistance through exchange of information | ||||
1989 Rio de Janeiro, Brazil | 74a: The disregard of a legal entity for tax purposes | Robert Gordon | Senior Associate, CorrsPavey Whiting & Byrne, Solicitors, Melbourne | Private Practice |
1988 Amsterdam, Netherlands | 73a: Recognition of foreign enterprises as taxable entities | Richard J. Vann | Professor of Law, University of Sydney, Consultant, Greenwoods & Frcchills Pty Limited | Academia |
73b: Tax treatment of computer software | Richard A. Gelski | Rosenblum & Partners, Solicitors & Attorneys, Sydney. | Private Practice | |
1987 Brussels, Belgium | 72a: The fiscal residence of companies | Michael H. Wachtel | Arthur Andersen & Co. Sydney. | Private Practice |
72b: Tax problems of the liquidation of corporations | Peter M. Fraser | Baker & McKenzie, Solicitors, Sydney. | Private Practice | |
1986 New York, United States of America | 71b: Currency fluctuations and international double taxation | S.A Lang | Stephen Jaques Stone James | Private Practice |
A.J Mellor | Stephen Jaques Stone James | Private Practice | ||
D.J Williams | Stephen Jaques Stone James | Private Practice | ||
1985 London, United Kingdom | 70a: The assessment and collection of tax from non-residents | D.C. Orrock | Charles J. Berg & Partners, Chartered Accountants, Sydney. | Private Practice |
1984 Buenos Aires, Argentina | 69a: Fiscal obstacles to the international flow of capital between a parent and its subsidiary | Roger Hamilton | Freehill, Hollingdale & Page, Solicitors, Sydney. | Private Practice |
1983 Venice, Italy | 68a: Tax avoidance/tax evasion | David H. Bloom | Barristers at Law | Barrister |
Charles A. Sweeney | Barristers at Law | Barrister | ||
68b: International problems in the field of general taxes on sales of goods and services | D.W. Harris | Price Waterhouse & Co, Sydney | Private Practice | |
R.A Oser | Price Waterhouse & Co, Sydney | Private Practice | ||
1982 Montreal, Canada | 67a: The tax treatment of interest in international economic transactions | lan Langford Brown | Chartered Accountant With Deloitte Haskins & Sells | Private Practice |
David F Libling | Solicitor With Clayton Utz & Company | Private Practice | ||
67b: Taxation of payment to non-residents for independent personal services | Gordon W. Fisher | Barrister, Sydney | Barrister | |
Richard F. Edmonds | Solicitor, Sydney | Private Practice | ||
1981 Berlin, Germany | 66a: Mutual agreement procedure and practice | B.H. Pascoe | Chartered Accountant, Partner Ernst & Whinney, Melbourne | Private Practice |
66b: Unilateral measures to prevent double taxation | Patrick V Mayes | Patrick V. Mayes is a chartered accountant, Wong & Mayes | Private Practice | |
Frederick A. Rollo | Taxation and business consultant, Rollo & Co. | Private Practice | ||
1980 Paris, France | 65a: The dialogues between the tax administration and the taxpayer up to the filing of the tax return | Ross W. Parsons | Professor of Law, University of Sydney. | Academia |
65b: Rules for determining income and expenses as domestic or foreign | J.S. Lockhart | Judge of the Federal Court of Australia. | Judge | |
1979 Copenhagen, Denmark | 64a: The taxation of transfers of family-held enterprises on death or inter vivos | H.A.J. Ford & J.H. Syme | Professor of Commercial Law University of Melbourne | |
64b: The effect of losses in one country on the income tax treatment in other countries of an enterprise or of associated enterprises engaged in international activities | Donald C. Wilkins | Partner, Peat, Marwick, Mitchell & Co | ||
Noel J. Webb | Barrister-at-Law | |||
1978 Sydney, Australia | 63a: Taxation of the extractive industries | Bernard T. Coldit | Assoc Prof and Head of Department of Commerce, University of Newcastle | |
Kevin J. Burges | Partner, Stephen Jaques & Stephen | |||
63b: Difference in tax treatment between local and foreign investors and effects of international treaties | R.A. Oser | Chartered Accountant, Sydney | ||
1977 Vienna, Austria | 62a: Inflation and taxation | Walter H. Bratby | Chartered Accountant, Partner, Coopers & Lybrand | |
Donald C. Orrock | Chartered Accountant, Partner, Arthur Young & Co | |||
62b: Determination of the taxable profit of corporations | ||||
1976 Jerusalem, Israel | 61b: The definition of capital gains in various countries | W.S. Johnson | Lawyer in a private practice in Canberra. Invited lecturer in taxation subjects in the PG school Faculty of Law of the Australian University | |
61a: Tax incentives as an instrument for achievement of governmental goals | ||||
1975 London,United Kingdom | 60a: Tax treatment of the importation and exportation of technology, know-how, patents, other intangibles and technical assistance | Graeme Leslie Herring | Senior Partner, Peat, Marwick, Mitchell & Co | |
60b: Allocation of expenses in international arm’s length transactions of related companies | Ian Richard Phillips | Partner in Charge of Taxation; Whinney Murray Ernst & Ernst | ||
1974 Mexico City, Mexico | 59a: Tax consequences of domestic and foreign interests’ establishing corporations as vehicles for joint ventures | |||
59b: Tax problems resulting from the temporary activity abroad of employees of enterprises with international operations | Robert Strauss | Charles J. Berg & Partners, Chartered Accountants, Sydney | ||
Frederick A. Rollo | Charles J. Berg & Partners, Chartered Accountants, Sydney | |||
1973 Lausanne, Switzerland | 58a: The taxation of enterprises with permanent establishments abroad | |||
58b: Partnerships and joint enterprises in international tax law | Donald Wilkins | Partner, Peat, Marwick, Mitchell & Co, Melbourne | ||
1972 Madrid, Spain | 57a: The income, fortune and estate tax treatment of household units | |||
57b: Tax consequences of changes in foreign exchange rates | ||||
1971 Washington, USA | 56a: The fiscal treatment of international investment trusts and mutual funds, having regard to the major regulatory and foreign exchange features in the various countries | |||
56b: Criteria for the allocation of items of income and expense between related corporations in different states, whether or not parties to tax conventions | ||||
1970 Brussels, Belgium | 55a: The multiple burden on dividends and shares by taxation on income and capital of both corporations and shareholders; possibilities of modification | Donald Wilkins | Partner, Peat, Marwick, Mitchell & Co, Melbourne | |
55b: The national and especially international tax problems arising from the merger of enterprises | ||||
1969 Rotterdam, Netherlands | 54a: The recognition of services and licence of incorporeal rights between parent companies and their foreign subsidiaries. Avoidance of double taxation in case of non-recognition by tax administrations | |||
54b: The possibilities and disadvantages of extending national tax reduction measures, if any, to foreign scientific, educational or charitable institutions |