Case study: Retro grade

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Published on 01 May 97 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The downside of Taxation Laws Amendment Bill (No 2) 1997 is examined by the author

Author profile

Prof Richard Vann CTA

Prof Richard Vann, CTA, is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & Herbert Smith Freehills. He has also taught at NYU Law School, Harvard Law School and the University of London. He has held many government consultancies in Australia, including the Review of Business Taxation (1998•1999), the Review of International Taxation (2002•2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995•2007). Most recently, he has been involved in various Board of Taxation work on managed investment trusts and collective investment vehicles, the attribution of profits to permanent establishments and as a member of Treasury’s BEPS Advisory Group. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries now being progressively published online. - Current at 12 January 2017

More by Richard J VANN

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Hill on tax treaties and interpretation - 01-June-2013
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Never ending tax reform and financial services paper - 10-February-2011
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Practical issues arising from Bamford paper - 17-September-2009
Property investment and tax treaties paper - 12-September-2007
Origins of concepts and expressions used in the OECD Model and their adoption by States. - 01-November-2006
Current tax treaty issues related to interpretation paper - 27-October-2005
Tax case: Losses lost due to lack of control - 01-July-2005
Tax Case: Our mutual friend gives clubs and cooperatives a dickens of a hiding - 01-April-2004
Australia's New Treaty Policy: Noise or music? seminar paper - 22-July-2003
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Entity taxation policy and design features - 09-November-2000
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Report of Australia's business tax review and the government's response - 04-October-1999
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The Fletcher's and World Book cases - 01-August-1992
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