There is no doubt that the tax laws of many countries are complex and difficult to comply with administratively. In particular, Australia, New Zealand and the United States have tax systems that are generally recognized as complex especially for small businesses. They also have the distinction...

At a time when we are witnessing globalized competition to attract the best and brightest students into law and business schools, a qualitative investigation into legal teaching methods to diverse student cohorts is most relevant. This article makes a comparison across the unique educational...

Hybrid entities give rise to international tax problems, and it must be acknowledged, opportunities. Why is this so? This is because, at the heart of the phenomenon, different countries tax systems treat hybrid entities in fundamentally different ways allocating income to different parties. The...

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue....

The treatment of government under the value added tax is an ongoing source of difficulty for many countries, including the Member States of the EU. It is often suggested that the problems created by exempting government from VAT (or treating it as out of scope) can be systematically addressed by...

In the latter half of the 1980s the tax climate in Australia and New Zealand changed markedly. While throughout the world there were major tax reforms, the changes in Australasia were more fundamental, and both structural and radical. Major changes that were adopted in one or both of the two...

In 1999 the Ralph Committee recommended sweeping reforms to the Australian income tax system. Its final report, consisted of eight parts and made 280 recommendations. Many of these have since passed into law in a staggered series of stages since 1999. Numerous CGT-related recommendations were...