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.

https://www.ifa.nl/ifa-cahiers

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 Assistant commissioner with the Australian Taxation Office 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