The traditional methodology employed by the judiciary in tax cases leads to narrow definitional debates abstracted from a consideration of policy and principle. With each new case we expect a resolution of fundamental issues and some clarity. But this is rarely achieved and the uncertainty and...

The global expansion of Islamic finance, finance activity consistent with the principles of Islamic law (Shariah), now witnesses Islamic financing operations conducted by most major banks around the World. Many nations have taken the view that there are opportunities thus arising from Islamic...

The importance of tax intermediaries in the efficient administration of a tax system has been acknowledged in the OECD's “enhanced relationship” model. This paper reports on research conducted in Australia, New Zealand and the United Kingdom focusing on the determinants of the relationship...

Getting published is the name of the game but how to get started? Once up and running as an early career researcher you may seek to add another dimension to your research in the form of policy/jurisprudential analysis or empirical research. Both streams can take the legally trained scholar out...

The Australian and Japanese Governments have both introduced a tax consolidation regime effective fiscal year 2002/03. The two regimes have many similarities. In particular, they both mandate 100 per cent ownership as the threshold for consolidation, consolidation is voluntary but if elected all...

Australians are amongst the highest per capita emitters of carbon on Earth. The evidence is now clear that climate change will terribly impact all living things. As the window of opportunity to prevent this closes the country prevaricates on the need to act, rather deferring the cost to future...

With Japan's withdrawal from the Kyoto Protocol it looked to contributing to reductions in global emissions through bilateral agreements with other countries. The mechanism used is termed the Bilateral Credit Mechanism. It borrows from the Kyoto Clean Development Mechanism but with some...

The Australian and Japanese Governments have both come to appreciate that corporate reorganisations are necessary for an efficient economy and are therefore to be encouraged. Thus, tax relief has been provided in both countries; though only very recently in Japan. Intra-group transactions under...