Standing on the outside [not] looking in: International taxation reform outside RITA

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Published on 01 Jun 04 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This paper explores the non-RITA measures and the off-line RITA measures for a complete picture of recent international tax reform in Australia developed outside the RITA consultative process.

Author profile

Prof Michael Dirkis CTA

Michael is Professor of Taxation Law at the University of Sydney. He has a PhD on Australian international taxation and is a noted researcher, having authored Is it Australia's? Residency and Source Analysed (2005, Australian Tax Research Foundation), as well as authoring and co-authoring over 590 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute, in the forefront of the all major tax reform and taxation administration reforms. He continues his involvement as a member of the Treasury's Tax Treaties Advisory Panel and the Education Committee of the Tax Practitioners Board. He was awarded the Australasian Tax Teachers Association's Graham Hill medal in recognition of his "outstanding contribution to the teaching of taxation law and policy" on 21 January 2010. - Current at 15 February 2016

More by Dr Michael DIRKIS

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Getting your practice ready for the new Tax Agent regulatory scheme paper - 17-November-2009
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Revealing Australia’s carbon pollution reduction scheme - 01-August-2009
Déjà vu: The tax aspects of the CPRS White Paper - 01-February-2009
Cover: Still searching for certainty: the tax aspects of the Carbon Pollution Reduction Scheme - 01-November-2008
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Selected aspects of Australia's emerging "model" double taxation treaty. - 01-February-2008
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Senior Tax Counsel: Update on the tax consultative agenda - 01-August-2007
Ripe for reform: Australia's domestic source rules - 01-April-2007
Selected aspects of source and residency in the new millennium paper - 16-March-2007
Cataloguing Business Tax Reform Seven Years On - 01-September-2006
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Selected Aspects of the Proposed Entity Tax - 17-February-2001
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The Ralph Report: a step closer, a step farther away - 01-November-1999
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Click here to expand/collapse more articles by Dr Michael DIRKIS.

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