The latest 2017 Organisation for Economic Co-operation and Development (OECD) statistics on the resolution of tax treaty disputes, through the unique tax treaty resolution mechanism… Read More ›

The Optimal Way to Resolve Tax Treaty Disputes: Litigation or Arbitration?

Propping up compliance is the constant worry of tax authorities around the world. This concern is more pronounced for developing countries, such as India, that… Read More ›

Increasing Tax Compliance in India

Classifying transactions as taxes can be problematic, particularly given the uncertainty surrounding the legal meaning of ‘tax’. While it is reasonably easy to identify a… Read More ›

On the Meaning of ‘Tax’

“If we have always considered the revenues as the sinews of the commonwealth…” (si vectigalia nervos esse rei publicae semper duximus…) (Cic. Manil. 17). It… Read More ›

Politics of Taxation in the Roman Empire

On 22 August 2018, Treasury sought submissions on donations to charities reforms that included the requirement for non-government organisations with donee deductible status to register… Read More ›

How Are the Entities Specifically Listed in the Income Tax Act Selected? The Case for Reform of Tax Deductibility of Donations

Australia’s forests and woodlands provide us with clean air and water; they are home to more than half of our terrestrial biodiversity and they are… Read More ›

Failing to See the Wood for the Trees? A Critical Analysis of Australia’s Tax Provisions for Land and Forest Conservation

The use of the #MeToo hashtag recently hit the 19 million mark on Twitter. The movement underlying the hashtag has swept through many workplaces all… Read More ›

US Tax Law Contributes to #MeToo

In my recent article in the eJournal of Tax Research I examine, from a black letter law viewpoint, the link drawn by human rights advocates… Read More ›

Tax and Human Rights: Much Ado About Nothing

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