Cross examination: Through a Spotless glass, darkly
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Published on 01 Feb 97 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
A discussion of the High Court decision of the Spotless Services case.
Author profiles
Prof Richard Vann CTA
Richard is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally. - Current at 11 July 2019More by Richard J VANN
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- Justice Graham Hill Memorial lecture – In defence of the income tax paper - 13-March-2019
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- What is happening with BEPS and other elements of international taxation? paper - 18-May-2017
- Tax treaty developments paper - 09-October-2014
- BEPS: The future of Australian and international taxation or the end of the corporate income tax? paper - 05-August-2014
- BEPS: OECD perspective paper - 19-February-2014
- Tax base erosion - What is likely to be the Australian legislative response going forward? paper - 23-October-2013
- Tax base erosion - Emerging and likely developments paper - 18-September-2013
- Treaty benefits and taxation of partners in limited partnerships holding shares in mining companies - 10-July-2013
- Hill on tax treaties and interpretation - 01-June-2013
- Practical implications of Australia’s recent tax treaties paper - 19-May-2011
- Never-ending tax reform and financial services - 01-April-2011
- Never ending tax reform and financial services paper - 10-February-2011
- OECD 2010 paper - 22-September-2010
- Bamford in the High Court: Short and sweet - 01-May-2010
- 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
- Australia's Policy on Entity Taxation - 01-February-2001
- Australia's policy on entity taxation - 01-January-2001
- Entity taxation policy and design features - 09-November-2000
- Foreign investment rules - 28-April-2000
- Report of Australia's business tax review and the government's response - 04-October-1999
- Internationalisation of Imputation - 30-July-1999
- Case study: Rulings need a refit - 01-October-1998
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- The new definition of dividend - 06-August-1998
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- Taxation treaties - in the shadow of Thiel - 08-July-1997
- Case study: Retro grade - 01-May-1997
- Cross examination: Income diversion; the Result in Radilo - 01-March-1997
- Cross examination: Through a Spotless glass, darkly - 01-February-1997
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- Five FBT frictions. 1. The childcare exemption; 2. Discount dining out; 3. Recent case law - 01-December-1996
- Cross examination: Section 26AAC Escape Route? ; A Question of Collis ; The meaning of employee - 01-November-1996
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- Cross examination : taken on trust; transfer of losses; CGT and loan guarantees - 01-June-1996
- Cross examination : frank account of debt dividends - 01-May-1996
- Cross examination - 01-April-1996
- Cross examination : contentious tax issues - 01-March-1996
- Cross examination : Sun sets on Sunrise - 01-February-1996
- Cross examination : Spotless and sunset sets on sunruse - 01-February-1996
- Cross examination : guidance draft ducks issues - 01-December-1995
- Cross examination : next move in FCT v Rowe - 01-December-1995
- Cross examination : warranty case warrants care - 01-December-1995
- Tax Law Improvement : are we on the right track ? - 13-September-1995
- Tax treaties in the 1990s - 24-August-1995
- IMPROVING TAX LAW IMPROVEMENT: AN INTERNATIONAL PERSPECTIVE - 01-January-1995
- The Fletcher's and World Book cases - 01-August-1992
- The self-assessment amendments - 01-July-1992
- The New Zealand imputation system: a comparison with Australia - 01-June-1989
- The background and policy of the Australian international accruals regime - 01-January-1989
- International developments in tax reform. Have we seen the end of major tax reforms in Australia or do reforms in other countries suggest that further measures are likely to be introduced here? - 01-December-1988
- How Business Tax Planning Operates: Arbitrage, Imputation and International Investment - 01-January-1988
- International developments in tax reform - 01-January-1988
- A examination of the imputation system in the context of the erosion of the company tax base - 01-January-1987
- The foreign tax credit and reform of international taxation - 01-January-1986
- The boundaries of the capital gains tax - 01-January-1986
- International implications of imputation - 01-January-1985
Click here to expand/collapse more articles by Richard J VANN.
Robert Allerdice
More by Robert Allerdice
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- The curious case of the consolidation counterfactual - Macquarie - 01-March-2012
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- Upping the ante on the anti-avoidance provisions? - 01-April-2011
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- Case Study: $42 million nabbed; Don't fence me in - 01-February-1998
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- Income Tax Assessment Act 1997 - 12-June-1997
- Case study: Hong Kong 'Flu - 01-June-1997
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- Income Tax Assessment Act 1997 - 01-January-1997
- Income Tax Assessment Act 1997 - 01-January-1997
- Fallout from Energy Case - 01-September-1996
- Cross examination: Debt defeasance: the ICI Australia Case ; Burrill's case at face value ; Fallout from energy case - 01-September-1996
- In practice: Not so super - 01-September-1996
- Review of current developments in tax losses - 24-May-1996
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- Commentary - 01-April-1996
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Click here to expand/collapse more articles by Robert Allerdice.
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