Australia's Policy on Entity Taxation

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Published on 01 Feb 01 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Specific issues affecting closely held entities and trusts.

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. - Current at 30 August 2017

More by Richard J VANN

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Practical implications of Australia’s recent tax treaties paper - 19-May-2011
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Never ending tax reform and financial services paper - 10-February-2011
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Bamford in the High Court: Short and sweet - 01-May-2010
Practical issues arising from Bamford paper - 17-September-2009
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Origins of concepts and expressions used in the OECD Model and their adoption by States. - 01-November-2006
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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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