Emeritus Professor John Taylor

Emeritus Professor John Taylor

Emeritus Professor
Business School
School of Management and Governance

John Taylor spent seven years in private legal practice before becoming an academic in 1985. Since then he has periodically acted as an academic consultant for tax divisions of major accounting firms and for an investment bank. His research and professional activities are focussed on the taxation of business entities, international taxation and on capital gains taxation.

He has been a visiting scholar at: the International Tax Program at Harvard University; the Faculty of Law at the University of Cambridge; the International Bureau of Fiscal Documentation in Amsterdam; the Faculty of Law at the University of Western Ontario; the Faculty of Law at Leiden University, the Netherlands; and at the Plunkett Foundation for Co-operative Studies, the United Kingdom.  He has given lecturers and seminars in the Harvard International Tax Program, the LL M Program in International Taxation at Leiden University, and at the International Bureau of Fiscal Documentation in Amsterdam.

John is the author of Capital Gains Tax: Business Assets And Entities (LBC 1994) and a co-author of Understanding Taxation Law: An Interactive Approach (Lexis Nexis 2002, 2004, 2009, and 2010) and of  Butterworths Blackletter Law Series: Income Tax Law (Butterworths 1991) and has contributed commentary to Australian Income Tax Law And Practice (Butterworths) and to ATP’s ITAA 1997 Commentary (ATP).

In 2005 he was appointed as the Inaugural Honorary Research Fellow of the Taxation Institute of Australia. In 2006 and 2007 he was a consultant to the Department of the Treasury of the Commonwealth of Australia.

In 2002 he wrote the report for the Australian branch of the International Fiscal Association on 'Form and Substance in Tax Law' which was subsequently published in Cahiers De Droit Fiscal International. His paper 'An Old Tax Is A Simple Tax: A Back To The Future Suggestion For The Simplification Of Australian Corporate-Shareholder Taxation' won the Best Senior Paper award at the 2006 Australasian Tax Teachers Association Conference. His paper 'The Twilight Of The Neanderthals, Or Are Bi-Lateral Double Tax Treaty Networks Sustainable' won the Best Theme Paper award at the 2009 Australasian Tax Teachers Association Conference. He has also written numerous articles, conference papers and educational materials and taxation and commercial law matters.

Research interests:

  • Double tax treaties
  • Corporate-shareholder taxation
  • Cross border aspects of corporate-shareholder taxation
  • Taxation of income flowing through non corporate intermediate entities
  • Capital gains tax

ASB profile: http://www.asb.unsw.edu.au/schools/Pages/JohnTaylor.aspx

 

 

Phone
+61 2 9385 3292
Location
Room 2054B, Quadrangle building
  • Books | 2021
    Taylor JOHN; McLaren J; Dirkis M; Jogarajan S; Walpole M, 2021, AUSTRALIAN INTERNATIONAL INCOME TAXATION: Policy, Principles and Practice, Thomson Reuters (Professional) Australia Ltd, Pyrmont NSW
    Books | 2018
    Taylor J; Walpole M; Burton M; Ciro T; Murray I, 2018, Undestanding Taxation Law 2018, Lexis Nexis, Sydney
    Books | 2017
    Taylor JJ; Walpole M; Burton M; Ciro T; Murray I, 2017, Understanding Taxation Law 2017, Reed International Books Australia Pty Ltd, Sydney
    Books | 2016
    Taylor JJ; Gilders F; Walpole M; Burton M; Ciro T, 2016, Understanding Taxation Law 2016, Reed International Books Australia Pty Ltd, Sydney NSW
    Books | 2015
    Taylor JJ; Walpole M; Gilders F; Burton M; Ciro T, 2015, Understanding Taxation Law 2015, Reed International Books Pty Ltd, Sydney
    Books | 2014
    Taylor JJ; Walpole M; Gilders F; Burton M; Ciro T, 2014, Understanding Taxation Law 2014, Reed International Books Pty Ltd, Sydney
    Books | 2012
    Gilders F; Taylor CJ; Walpole M; Burton ; Ciro T, 2012, Understanding Taxation Law 2012, Reed International Books Australia Pty Limited, Australia
    Books | 2011
    Gilders F; Taylor CJ; Walpole M; Burton M; Ciro T, 2011, Understanding Taxation Law 2012, Reed International Books Australia Pty Limited, Australia
    Books | 2006
    Taylor CJ, 2006, Beyond 4100: A report on measures to combat rising compliance through reducing tax law complexity, Taxation Institute of Australia, Sydney+
    Books | 2004
    Taylor CJ; Walpole M; Richardson G; Gilders F, 2004, Understanding Taxation Law: An Interactive Approach (2nd Ed), LexisNexis, Sydney
    Books | 2002
    Taylor CJ; Gilders F; Richardson G; Greenbaum AI; Walpole M, 2002, Understanding Taxation Law: An Interactive Approach, LexisNexis, Sydney
    Books | 1994
    Taylor CJ, 1994, Capital Gains Tax Business Assets And Entities, Law Book Company Ltd
    Books | 1991
    Christopher John Taylor HR, 1991, Income Taxation Law, Butterworths
  • Book Chapters | 2021
    Kayis-Kumar A; Taylor J; Walpole M, 2021, 'The Australian Experience of GAAR - Not a Silver Bullet, But a Bullet Nonetheless', in Butani M; Jain T (ed.), General Anti-Avoidance Rules: The Final Tax Frontier?, Thomson Reuters, pp. 1059 - 1088
    Book Chapters | 2021
    Taylor J, 2021, 'Much Ado about Non-Discrimination in Negotiating and Drafting the 1982 Australia - US Taxation Treaty', in Harris P; De Cogan D (ed.), Studies in the History of Tax Law, Volume 10, Bloomsbury Publishing, Oxford, United Kingdom, pp. 253 - 285
    Book Chapters | 2021
    Taylor J, 2021, 'The History of Australia's Double Tax Conventions', in Lang M; Reimer E (ed.), The History of Double Taxation Conventions in the Pre-BEPS Era, IBFD, Amsterdam, pp. 623 - 692
    Book Chapters | 2020
    Taylor J; Vann R, 2020, 'Limited Partnerships and Treaty Benefits - Resource Capital Fund IV: Pagone J and Full Federal Court', in Lang M; Rust A; Owens J; Pistone P; Schuch J; Staringer C; Storck A; Essers P; Kemmeren E; Oner C; Smit D (ed.), Tax Treaty Case Law Around The Globe 2019, LindeVerlag, Vienna Austria, pp. 3 - 20
    Book Chapters | 2020
    Taylor J; Vann R, 2020, 'Source Rules in Tax Treaties and Domestic Law: Satyam Case', in Lang M; Rust A; Owens J; Pistone P; Schuch J; Staringer C; Stork A; Essers P; Kemmeren E; Oner C; Smit D (ed.), Tax Treaty Case Law Around The Globe 2019, LindeVerlag, Vienna Austria, pp. 187 - 198
    Book Chapters | 2019
    Taylor J, 2019, 'Chapter 3: Australia', in Lang M; Owens J; Pistone P; Rust A; Schuch J; Staringer C (ed.), Implementing Key BEPS Actions: Where Do We Stand?, IBFD, Amsterdam, pp. 61 - 96, https://research-ibfd-org.wwwproxy1.library.unsw.edu.au/#/doc?url=/linkresolver/static/ikb_head
    Book Chapters | 2016
    Taylor CJ, 2016, 'An Evaluation of Two Alternative Approaches to Corporate-Shareholder Taxation of Inbound Investment for Australia', in Salter D; Oats L (ed.), Contemporary Issues In Tax Research, Fiscal Publications, Birmingham United Kingdom, pp. 245 - 273, https://www.amazon.com/dp/B01BX2M3XU?ref_=pe_2427780_160035660
    Book Chapters | 2015
    Taylor CJ, 2015, 'The Negotiation and Drafting of the First Australia - United States Double Taxation Treaty of 1953', in Harris PA; De Cogan D (ed.), Studies in the History of Tax Law, Volume 7, Hart Publishing, Oxford, pp. 213 - 252
    Book Chapters | 2014
    Taylor CJ; Burnett C; Wong J, 2014, 'Australia', in Lang M; Staringer C; Dunahoo C (ed.), Cahiers de droit fiscal international: Qualification of taxable entities and treaty protection, International Fiscal Association, The Hague, pp. 103 - 126, https://www.ifa.nl/publications/cahiers/pages/default.aspx
    Book Chapters | 2012
    Taylor CJ, 2012, 'The Negotiation and Drafting of the 1967 United Kingdom - Australia Taxation Treaty', in Tiley J (ed.), Studies in the History of Tax Law, Hart Publishing, Oxford and Portland Oregon, pp. 427 - 502
    Book Chapters | 2010
    Taylor CJ, 2010, ''I suppose I must have more discussion on this dreary subject': The Negotiation and Drafting of the UK-Australia Double Taxation Treaty of 1946', in Tiley J (ed.), Studies in the History of Tax Law vol 4, Hart Publishing, Oxford and Portland, pp. 213 - 266
    Book Chapters | 2009
    Taylor CJ; Gilders F; Walpole M; Burton M; Burton M, 2009, 'International Aspects', in Understanding Taxation Law: An Interactive Approach, LexisNexis Butterworths, Chatswood, NSW
    Book Chapters | 2009
    Taylor CJ; Gilders F; Walpole M; Burton M; Burton M, 2009, 'Taxation Of Companies', in Understanding Taxation Law: An Interactive Approach, LexisNexis Butterworths, Chatswood, NSW
    Book Chapters | 2009
    Taylor CJ; Gilders F; Walpole M; Ciro T; Burton M; Burton M, 2009, 'Capital Gains Tax', in Understanding Taxation Law: An Interactive Approach, LexisNexis Butterworths, Chatswood, NSW
    Book Chapters | 2009
    Walpole M; Taylor CJ; Gilders F; Burton M; Burton M, 2009, 'Taxation Of Shareholders', in Understanding Taxation Law: An Interactive Approach, LexisNexis Butterworths, Chatswood, NSW
    Book Chapters | 2008
    Taylor CJ, 2008, 'Operative, but unnecessary', in Cooper G (ed.), Executing an Income Tax, Australian Tax Research Foundation, Sydney, pp. 181 - 223
    Book Chapters | 2002
    Taylor CJ, 2002, 'Form and Substance in Tax Law: Branch Report for Australia', in Cahiers De Droit Fiscal International, Kluwer Law International, Hague, Netherlands, pp. 95 - 118
    Book Chapters | 2000
    Taylor CJ, 2000, 'Subdivision 110-A: Cost base', in Australian Tax Practice, Law Book Company Information Services, SYDNEY, pp. 1000 - 7200
    Book Chapters | 2000
    Taylor CJ, 2000, 'Subdivision 110B: Reduced cost base', in Australian Tax Practice, Law Book Company Information Services, SYDNEY, pp. 500 - 3030
    Book Chapters | 1990
    Taylor CJ, 1990, 'Australian Income Tax: Law and Practice', in , But, pp. [51/501] to [51/515] - [51/501] to [51/515]
    Book Chapters | 1990
    Taylor CJ, 1990, 'Australian Income Tax: Law and Practice', in , Butterworths, pp. [51/518] to [51/539] - [51/518] to [51/539]
    Book Chapters | 1988
    Taylor CJ, 1988, 'Credit Management: The Risk Factor', in , University of New England, pp. 49 to 62 - 49 to 62
    Book Chapters | 1986
    Christopher John Taylor PDG; Terry AL, 1986, 'CCH Australian Investment Planning Guide', in , CCH, pp. 61-001 to 92-454 - 61-001 to 92-454
  • Journal articles | 2022
    Xu D; Taylor CJ; Ren Y, 2022, 'Wait-and-See or Whack-a-Mole: What Is the Best Way to Regulate Fintech in China?', ASIAN JOURNAL OF LAW AND SOCIETY, http://dx.doi.org/10.1017/als.2022.7
    Journal articles | 2019
    Taylor J, 2019, 'A critique of judicial approaches to the use of extrinsic materials in interpreting bilateral tax treaties in Australia', Australian Tax Forum, 34, pp. 475 - 512
    Journal articles | 2017
    Taylor J, 2017, 'Australia's Diverted Profits Tax: A New Tool to Combat Base Erosion and Profit Shifting', Tax Management International Journal, 46, pp. 362 - 367
    Journal articles | 2017
    Taylor JJ; Kayis-Kumar A; Bain K, 2017, 'PlayTax: 'Gamifying' International Tax Teaching', Journal of the Australasian Tax Teachers Association, 12, pp. 110 - 135, https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxation-Business-Law-Site/jattavolumes/JATTA-No-12-Dec-2017.pdf
    Journal articles | 2016
    Taylor CJ, 2016, 'Case Note: Provision of Services from Outside Australia', Asia-Pacific Tax Bulletin, 22, http://online.ibfd.org.wwwproxy1.library.unsw.edu.au/document/aptb_2016_06_au_1
    Journal articles | 2014
    Taylor CJ, 2014, '‘Send a strong man to England - capacity to put up a fight more important than intimate knowledge of income tax acts and practice’: Australia and the development of the dominion income tax relief system of 1920', eJournal of Taxation Research, 12, pp. 32 - 73, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/eJTR_Vol12-No1_2014-Tribute-to-the-late-Professor-John-Tiley.pdf
    Journal articles | 2014
    Taylor JJ, 2014, 'IFA Branch Report for Australia: Qualification of taxable entities and treaty protection', Cahiers de droit fiscal international, 2014, pp. 103 - 125
    Journal articles | 2013
    Taylor CJ, 2013, 'The Negotiation and Drafting of the First Australia-Canada Taxation Treaty (1957)', Canadian Tax Journal, 61, pp. 915 - 987, http://www.ctf.ca/
    Journal articles | 2013
    Tran-Nam B; Taylor CJ, 2013, 'Introduction to the 10th anniversary issue of the eJournal of tax research', eJournal of Tax Research, 11, pp. 246 - 258, http://www.austlii.edu.au/au/journals/eJlTaxR/2013/14.html
    Journal articles | 2011
    Taylor CJ, 2011, 'Some distinctive features of Australian tax treaty practice: An examination of their origins and interpretation', E - Journal of Tax Research, 9, pp. 294 - 338
    Journal articles | 2010
    Taylor CJ, 2010, 'Twilight of the Neanderthals, or Are Bilateral Double Taxation Treaty Networks Sustainable?', Melbourne University Law Review, 34, pp. 268 - 312, http://www.mulr.unimelb.edu.au/
    Journal articles | 2009
    Taylor CJ, 2009, 'The negotiation and drafting of the UK - Australia double taxation treaty of 1946', British Tax Review Journal, 2009, pp. 201 - 241
    Journal articles | 2008
    Taylor CJ, 2008, 'CGT reform and the reduction of tax law complexity', Australian Tax Forum Journal, 23, pp. 427 - 456
    Journal articles | 2007
    Taylor CJ, 2007, 'The Movement Of Tax Preferences Through Trusts And The Causes Of Tax Law Complexity', , 36, pp. 1 - 31
    Journal articles | 2007
    Taylor CJ, 2007, 'The movement of tax preferences through trusts and the causes of tax law complexity', Australian Tax Review, 36, pp. 222 - 252
    Journal articles | 2006
    Taylor CJ, 2006, 'An old tax is a simple tax: a back to the future suggestion for the simplification of Australian Corporate - shareholder taxation', Journal of the Australasian Tax Teachers Association, 2, pp. 30 - 57, http://www.austlii.edu.au/au/journals/JlATaxTA/2006/4.html
    Journal articles | 2005
    Taylor CJ, 2005, 'Alternative treatments for foreign source income in Australia`s dividend imputations system', Australian Tax Forum Journal, 20, pp. 189 - 266
    Journal articles | 2005
    Taylor CJ, 2005, 'Dividend imputation and distributions of non-portfolio foreign source income: an evaluation of some alternative approaches', Journal of the Australasian Tax Teachers Association, 1, pp. 192 - 222, http://www.austlii.edu.au/au/journals/JlATaxTA/2005/15.html
    Journal articles | 2005
    Taylor CJ, 2005, 'Problems with franking credits flowing through partnerships and trusts: the 2004 amendments and a simpler alternative', Australian Tax Review, 34, pp. 154 - 188, http://search.informit.com.au/fullText;dn=20053551;res=AGISPT
    Journal articles | 2004
    Taylor CJ, 2004, 'The James Hardie Restructuring and Review of Australia`s International Taxation Arrangements', Bulletin for International Taxation, 58, pp. 118 - 132
    Journal articles | 2003
    Taylor CJ, 2003, 'Approximating capital export neutrality in imputation systems: proposal for a limited exemption approach', Bulletin for International Taxation, 57, pp. 135 - 145
    Journal articles | 2003
    Taylor CJ, 2003, 'Development of and prospects for corporate shareholder taxation in Australia', Bulletin for International Taxation, 57, pp. 346 - 357
    Journal articles | 1999
    Taylor CJ, 1999, 'Income tax issues in the franchise relationship: The franchisee`s perspective', Franchising Law and Policy Review, 1, pp. 137 - 140
    Journal articles | 1999
    Taylor CJ, 1999, 'Income tax issues in the franchise relationship: The franchisor`s perspective', Franchising Law and Policy Review, 1, pp. 112 - 117
    Journal articles | 1996
    Taylor CJ, 1996, 'Resolving inequities in Australia`s dividend imputation system', Australian Tax Forum Journal, 12, pp. 1 - 50
    Journal articles | 1993
    Taylor CJ, 1993, 'Approaches To Adjusting Interest For Inflation For Income Tax Purposes', Australian Tax Forum, 10, pp. 90 to 109 - 90 to 109
    Journal articles | 1992
    Taylor CJ, 1992, 'Part IIIA: Pickles For Partnerships', Taxation In Australia, 26, pp. 542 to 553 - 542 to 553
    Journal articles | 1991
    Taylor CJ, 1991, 'Reform of Co-operative Legislation in New South Wales, Australia', Yearbook Of Co-operative Enterprise, pp. 107 to 120 - 107 to 120
    Journal articles | 1988
    Taylor CJ, 1988, 'Tax Policies, Tax Planning, And The May 1988 Economic Statement', Q.I.T. Accounting Research Journal, Spring, pp. 11 to 18 - 11 to 18
  • Other | 2020
    Dobrescu I; Motta A; French S; Manwaring K; Taylor J, 2020, The Economic and Legal Principles of Business Decision Making, UNSW and Lionsheart Studios,
    Conference Papers | 2019
    Kayis-Kumar A; Taylor J, 2019, 'The application of capital gains tax to trusts: Conceptual, technical and practical issues, and a proposal for reform', Curtin Law School, Perth, presented at 31st Australasian Tax Teachers’ Association Conference 2019, Curtin Law School, Perth, 16 January 2019 - 18 January 2019
    Conference Papers | 2018
    Taylor J; Byun H, 2018, 'The Tax Treatment of Cross Border Investment between Korea and Australia', in New Appoaches to Tax and Welfare in Australia and Korea, University of Seoul, University of Seoul, pp. 85 - 107, presented at New Approaches to Tax and Welfare in Australia and Korea, University of Seoul, 07 September 2018 - 08 September 2018
    Conference Papers | 2017
    Taylor J; Byun H, 2017, 'The Need For A New Korea-Australia Tax Treaty', in New Approaches to Tax and Welfare in Australia and Korea, Tax and Transfer Policy Institute Crawford School of Government ANU, Australian National University Canberra, presented at Workshop on New Approaches to Tax and Welfare in Austraila and Korea, Australian National University Canberra, 09 November 2017 - 10 November 2017
    Conference Presentations | 2017
    Taylor J; Byun H, 2017, 'The Need for a New Australia-Korea Tax Treaty', presented at New Approachs to Tax and Welfare in Australia and Korea, Australian National University Crawford School of Public Policy, 09 November 2017 - 10 November 2017
    Conference Papers | 2017
    Taylor J, 2017, 'Limited Exemption Systems As A Solution To BEPS’', in Papers Presented at the 2016 Society of Legal Scholars Conference, Society of Legal Scholars, University College Dublin, presented at Society of Legal Scholars, University College Dublin, 05 September 2017 - 08 September 2017
    Conference Papers | 2017
    Taylor JJ; Kayis-Kumar A; Bain K, 2017, 'Gamifying the tax system: International tax teaching with the Play Tax simulation', in Papers presented at 29th Australasian Tax Teachers Association Conference, Masterton, New Zealand, 18th to 20th January 2017, AUSTRALASIAN TAX TEACHERS ASSOC, Masterton, New Zealand, presented at 29th Australasian Tax Teachers Association Conference, Masterton, New Zealand, 18 January 2017 - 20 January 2017, http://dx.doi.org/10.26190/unsworks/26136
    Conference Papers | 2016
    Taylor JJ, 2016, '‘A Critique Of Judicial Approaches To Interpreting Bi-lateral Tax Treaties In Australia’', in Papers presented at 2016 Society of Legal Scholars Conference, St Catherine’s College, University of Oxford, 6th to 9th September 2016, University of Oxford, presented at 2016 Society of Legal Scholars Conference, University of Oxford, 06 September 2016 - 09 September 2016
    Conference Papers | 2016
    Taylor JJ, 2016, '‘Towards A More Sustainable Income Tax Base For Australia’', in papers presented at 2016 Australasian Law Teachers Association Conference, Victoria University of Wellington, 6- 7th July 2016, Victoria University of Wellington, presented at 2016 Australasian Law Teachers Association Conference, Victoria University of Wellington, 6- 7th July 2016, Victoria University of Wellington, 06 July 2016 - 07 July 2016
    Conference Papers | 2015
    Taylor JJ, 2015, '‘BEPS And The Architecture Of Cross Border Corporate-Shareholder Taxation’', in Papers presented at 24th Annual Tax Research Network Conference, Hull Business School, 9-10 September 2015, Hull Business School, presented at 24th Annual Tax Research Network Conference, Hull Business School, 9-10 September 2015, Hull Business School, 09 September 2015 - 10 September 2015
    Conference Papers | 2015
    Taylor JJ, 2015, '‘CGT Reform As 42’', in Papers Preseted at Festival of Outrageous Tax Ideas, UNSW Business School, 18 June 2015, UNSW CBD Campus, presented at Festival of Outrageous Tax Ideas, UNSW CBD Campus, 18 June 2015 - 18 June 2015
    Conference Papers | 2015
    Taylor JJ, 2015, '‘The Official Review Of Australian Taxation Treaty Policy 1959 – 1964 And Development Of The First Australian Model Tax Treaty’', in Papers presented at 3rd Australasian Tax History Chapter, QUT, 2nd July 2015, Queensland University of Technology, presented at 3rd Australasian Tax History Chapter, QUT, 2nd July 2015, Queensland University of Technology, 02 July 2015 - 02 July 2015
    Conference Papers | 2014
    Taylor JJ, 2014, '‘The Negotiation And Drafting Of The First United States – Australia Double Taxation Treaty Of 1953’', in Papers presented at the 7th History of Tax Law Conference, University of Cambridge, 30th June to 1st July 2014, University of Cambridge, presented at 7th History of Tax Law Conference, University of Cambridge, 30 June 2014 - 01 July 2014
    Conference Papers | 2013
    Taylor JJ, 2013, '‘An Examination Of Some Alternative Approaches To Cross Border Corporate-Shareholder Taxation For Australia’', in Papers presented at Tax Research Network Conference, University of Exeter, 3rd and 4th September 2013, Tax Research Network, University of Exeter, presented at Tax Research Network Conference, University of Exeter, 3rd and 4th September 2013, University of Exeter, 03 September 2013 - 04 September 2013
    Conference Papers | 2013
    Taylor JJ, 2013, '‘Building On The Blocs: An Examination Of What Trading Bloc To Trading Bloc Treaties Might Look Like’', in papers presented at Society For Legal Scholars Conference, University of Edinburgh, 4th to 6th September 2013, University of Edinburg, presented at Society for Legal Scholars Conference, University of Edinburgh, 4th to 6th September 2013, University of Edinburg, 04 September 2013 - 06 September 2013
    Conference Papers | 2013
    Taylor JJ, 2013, '‘Send A Strong Man To England – Capacity To Put Up A Fight More Important Than Intimate Knowledge Of Income Tax Acts And Practice’', in papers presented at Australasian Tax History Chapter meeting, QUT, 27th June 2013, Queensland Unversity of Technology, presented at Australasian Tax History Chapter meeting, QUT, 27th June 2013, Queensland Unversity of Technology, 27 June 2013 - 27 June 2013
    Conference Papers | 2012
    Taylor CJ, 2012, 'Tax Treaties And The Attribution Of Profits To Permanent Establishments: Ectopia Unnoticed', Cornell University,Ithaca, New York, presented at Victoria-Cornell Colloquium: Jurisprudential Perspectives of Taxation Law, Cornell University,Ithaca, New York, 24 September 2012 - 25 September 2012
    Conference Papers | 2007
    Taylor CJ, 2007, 'Capacity to put up a flight more important than intimate knowledge of income tax Acts and practice: Australia and the development of the Dominion Income Tax Relief System of 1920.', in 5th Accounting History International Conference, Banff Alberta Canada, presented at 5th Accounting History International Conference, Banff Alberta Canada, 09 August 2007 - 11 August 2007
    Conference Papers | 2006
    Taylor CJ, 2006, 'An old tax is a simple tax: a back to the future suggestion for the simplification of Australian corporate shareholder taxation.', in 17th Australasian Tax Teachers Conference 2005, Wellington, New Zealand, presented at 17th Australasian Tax Teachers Conference 2005, Wellington, New Zealand, 26 January 2006 - 28 January 2006
    Conference Papers | 2006
    Taylor CJ, 2006, 'Operative but unnecessary', in Executing Australia`s Income Tax: There Must Be a Better Way, Sydney, pp. 1 - 32, presented at Executing Australia`s Income Tax: There Must Be a Better Way, Sydney, 19 October 2006 - 20 October 2006
    Conference Papers | 2005
    Taylor CJ; Smith A, 2005, 'Trans-Tasman Taxation of companies and their shareholders 1945-2005', in 4th Accounting History International Conference, Braga, Portugal, presented at 4th Accounting History International Conference, Braga, Portugal, 07 September 2005 - 09 September 2005
    Conference Papers | 2004
    Taylor CJ, 2004, 'Alternative treatments for foreign source income in Australia`s dividend imputation system', in Australasian Tax Teachers` Association Conferenc, University of Melbourne, presented at Australasian Tax Teachers Conference, University of Melbourne, 22 January 2004 - 24 January 2004
    Conference Papers | 2004
    Taylor CJ, 2004, 'An old tax is a simple tax: A back to the future suggestion for the simplification of Australian corporate - shareholder taxation', in Australasian Tax Teachers` Association Conference, University of Melbourne, pp. 1 - 27, presented at Australasian Tax Teachers Conference, University of Melbourne, 22 January 2004 - 24 January 2004
    Conference Papers | 2001
    Taylor CJ, 2001, 'Corporate and Shareholder Taxation in a Globalised Economy: Old Paths or New Directions', in 2001 ALTA Conference, Port Vila, Vanuatu, pp. 1 - 13, presented at ALTA Conference 2001, Port Vila, Vanuatu
    Conference Papers | 2001
    Taylor CJ, 2001, 'Tax Effects of Alternative Forms of Corporate Distribution Under the Profits First and Slice Rules', in 13th Australasian Tax Teachers Conference, Coogee, NSW, pp. 1 - 53, presented at 13th Australasian Tax Teachers Conference, Coogee, NSW
    Conference Papers | 1999
    Taylor CJ, 1999, 'Simplification meets integration: A proposal for a variable deduction for dividends system', in >, presented at >
    Conference Papers | 1999
    Taylor CJ, 1999, 'corporate and shareholder taxation in a globalised economy', in Reinventing the Corporation, presented at Reinventing the Corporation
    Conference Papers | 1998
    Taylor CJ, 1998, 'Deductions for pre-commencement and post-cessation expenses: Pragmatism in search for principle', in >, presented at >
    Conference Papers | 1998
    Taylor CJ, 1998, 'Special rules for specific assets', in >, presented at >
    Conference Papers | 1997
    Taylor CJ, 1997, 'Capital allowances', in ATAX UNSW National Seminars New Tax Act 97, Sydney, pp. 1 - 35, presented at ATAX UNSW National Seminars New Tax Act 97, Sydney, 31 July 1997
    Conference Papers | 1997
    Taylor CJ, 1997, 'Deduction provisions in the 1997 Act', in National Series on the Tax Law Improvement Project, Sydney, pp. 1 - 25, presented at National Series on the Tax Law Improvement Project, Sydney
    Conference Papers | 1997
    Taylor CJ, 1997, 'Depreciation and other capital allowances', in National Series on the Tax Law Improvement Project, Sydney, pp. 1 - 25, presented at National Series on the Tax Law Improvement Project, Sydney
    Conference Papers | 1997
    Taylor CJ, 1997, 'Preventing the pass through of exclusively corporate tax preferences in dividend imputations systems', in 9th Annual Australasian Tax Teachers Conference, Auckland, New Zealand, pp. 1 - 25, presented at 9th Annual Australasian Tax Teachers Conference, Auckland, New Zealand, 19 January 1997 - 21 January 1997