Publications for Richard Vann
Publications for Richard Vann
2016
Vann, R. (2016). Australia: Hybrid entities Resource Capital Fund III LP Case. In Michael
Lang, Alexander Rust, Jeffrey Owens, et al.
(Eds.), Tax Treaty Case Law around the Globe
2015, (pp. 3-13). Vienna: Linde Verlag
Ges.m.b.H.
Vann, R. (2016). Australia: Royalties - Task
Technology and Seven Network Cases. In
Michael Lang, Alexander Rust, Jeffrey Owens,
et al. (Eds.), Tax Treaty Case Law around the
Globe 2015, (pp. 183-202). Vienna: Linde
Verlag Ges.m.b.H.
2015
Cooper, G., Frost, T., Vann, R. (2015). BEPS
Deliverables: Some Comments and Australian
Takes. Weekly Tax Bulletin, 2015 (23 October),
1645.
Vann, R. (2015). Current Trends in Balancing
Residence and Source Taxation. In Yariv
Brauner, Pasquale Pistone (Eds.), BRICS and the
Emergence of International Tax Coordination,
(pp. 367-392). Amsterdam: International Bureau
of Fiscal Documentation (IBFD).
Vann, R. (2015). Is BEPS good policy? Japanese
Tax Association / International Fiscal
Association, Japan Branch 2015, Tokyo, Japan:
Presentation.
Boyd, T., Nash, P., Gropp, L., Smith, G., Vann,
R. (2015). Roundtable on 'The company tax
system'. Tax Reform Summit: Towards a better
tax system - Australian Financial Review,
Sydney, NSW: Presentation.
Vann, R. (2015). Structure of Australian SME
Taxation. Looking forward at 100 Years: Where
next for the Income Tax? - Crawford School of
Public Policy ANU, Canberra, ACT:
Presentation.
2014
Vann, R. (2014). A stocktake of work to date and
an assessment of the future. Finalising and
Implementing the BEPS Agenda: University of
Sydney, Sydney, NSW: Presentation.
Sasseville, J., Vann, R. (2014). Article 7:
Business Profits - Global Tax Treaty
Commentaries. In Richard Vann, Brian J.
Arnold, Hugh Ault, Makesh Butani, et al (Eds.),
Global Tax Treaty Commentaries. The
Netherlands: International Bureau of Fiscal
Documentation (IBFD).
Vann, R., Arnold, B., Ault, H., Butani, M., et al
(2014). Global Tax Treaty Commentaries. The
Netherlands: International Bureau of Fiscal
Documentation (IBFD). <a
href="http://www.ibfd.org/IBFD-Products/Globa
l-Tax-Treaty-Commentaries">[More
Information]</a>
Vann, R. (2014). Policy Forum: The Policy
Underpinnings of the BEPS Project-Preserving
the International Corporate Income Tax?
Canadian Tax Journal, 62(2), 433-441.
Hill, J., Cooper, G., Dirkis, M., McCracken, S.,
Stumbles, J., Tolhurst, G., Vann, R. (2014).
Regulation and Reforms to Enhance Financial
Stability in the Post-GFC Era - Report for the
Centre for International Finance and Regulation
(CIFR).
Vann, R. (2014). Update on Treaty
developments. International Masterclass 2014:
The Tax Institute, Sydney, NSW: Presentation.
Vann, R. (2014). What is happening with BEPS
and what we can expect. International Tax Day
Perth 2014: The Tax Institute, Perth, WA:
Presentation.
2013
Vann, R. (2013). Base erosion and profit
shifting: Policy assumptions, evidence, theory.
University of Lausanne 2013, Lausanne,
Switzerland: Presentation.
Vann, R. (2013). Beneficial Ownership: What
Does History (and Maybe Policy) Tell Us. In
Michael Lang, Pasquale Pistone, Josef Schuch,
Claus Staringer, Alfred Storck (Eds.), Beneficial
Ownership: Recent Trends, (pp. 267-331).
Amsterdam, The Netherlands: International
Bureau of Fiscal Documentation (IBFD).
Vann, R. (2013). BEPS Action Plan: Policy and
Realism. International Bureau of Fiscal
Documentation (IBFD) 2013, Amsterdam, The
Netherlands: Presentation.
Vann, R. (2013). Corporate Tax Reform in
Australia: Lucky Escape for Lucky Country?
British Tax Review, 1, 59-75.
Vann, R. (2013). Future of International
Taxation and BEPS. University of Navarro 2013,
Madrid, Spain: Presentation.
Vann, R. (2013). Hill on tax treaties and
interpretation. Australian Tax Forum: a journal
of taxation policy, law and reform, 28(1),
87-122.
Vann, R. (2013). Liable to tax and taxes covered
under tax treaties. Tax Research-in-Progress
Seminar 2013: Sydney Law School, Sydney,
NSW: Presentation.
Vann, R. (2013). Myanmar: Improving Capacity
in International Tax. AusAID ALAF Program
2013: Sydney Law School, Sydney, NSW:
Presentation.
Publications for Richard Vann
Vann, R. (2013). Tax Base Erosion: Emerging
and Likely Developments. The Tax Institute:
International Taxation Conference 2013 and
Corporate Tax Conference 2013, Sydney, NSW:
Presentations.
Vann, R. (2013). Tax policy and international tax
organisations. Permanent Scientific Committee of
International Fiscal Association: 75th
anniversary celebrations of International Fiscal
Association 2013, The Hague, The Netherlands:
Presentation.
Vann, R. (2013). Tax treaties and investment
income. International Fiscal Association South
African Branch 2013, Johannesburg and Cape
Town, South Africa: Presentations.
Vann, R. (2013). Topical Tax Treaty Issues for
the Finance Sector. Financial Services Taxation
Conference 2013, Sanctuary Cove, Qld:
Presentation.
Vann, R. (2013). Transfer of Shares and
Anti-Abuse under the OECD Model Tax
Convention. In Guglielmo Maisto (Eds.),
Taxation of Companies on Capital Gains on
Shares under Domestic Law, EU Law and Tax
Treaties, (pp. 231-257). Amsterdam, The
Netherlands: International Bureau of Fiscal
Documentation (IBFD).
2012
Hendriks, R., Cardwell, J., Vann, R. (2012).
Australia. In Peter Blessing (Eds.), Tax
Planning for International Mergers,
Acquisitions, Joint Ventures and Restructuring,
(pp. 1-123). Alphen aan den Rijn, The
Netherlands: Kluwer Law International.
Burgess, P., Cooper, G., Stewart, M., Vann, R.
(2012). Cooper, Krever & Vann's Income
Taxation: Commentary and Materials - Seventh
Edition. Australia: Thomson Reuters.
Molenaar, D., Tenore, M., Vann, R. (2012). Red
Card Article 17? Bulletin for International
Taxation, 66(3), 127-137.
Vann, R. (2012). Tax Reform and Tax
Expenditures in Australia. In Y Brauner and MJ
McMahon Jr. (Eds.), The Proper Tax Base:
Structural Fairness from an International and
Comparative Perspective - Essays in Honor of
Paul McDaniel, (pp. 87-105). The Netherlands:
Wolters Kluwer Law & Business (Kluwer Law
International).
Vann, R. (2012). The UN Model and Agents:
"Wholly or Almost Wholly". In Guglielmo
Maisto, Angelo Nikolakakis, John M. Ulmer
(Eds.), Essays on Tax Treaties: A Tribute to
David A. Ward, (pp. 67-79). Toronto, Canada:
Canadian Tax Foundation.
Vann, R. (2012). Transfer pricing disputes in
Australia. In Eduardo Baistrocchi and Ian
Roxan (Eds.), Resolving Transfer Pricing
Disputes: A Global Analysis, (pp. 359-414). New
York: Cambridge University Press.
2011
Avery Jones, J., Baker, P., De Broe, L., Ellis, M.,
van Raad, K., Le Gall, J., Goldberg, S., Blessing,
P., Ludicke, J., et al, Vann, R. (2011). Art. 24(5)
of the OECD Model in Relation to Intra-Group
Transfers of Assets and Profits and Losses.
World Tax Journal, 3(2), 179-225.
Avery Jones, J., Baker, P., De Broe, L., Ellis, M.,
van Raad, K., Le Gall, J., Goldberg, S., Blessing,
P., Ludicke, J., et al, Vann, R. (2011). Article
24(5) of the OECD Model in Relation to
Intra-group Transfers of Assets and Profits and
Losses. British Tax Review, 5, 535-586.
Vann, R. (2011). Never-ending tax reform and
financial services. Tax Specialist, 14(4),
186-198.
2010
Vann, R. (2010). Australia. In S van Weeghel
(Eds.), Tax Treaties and Tax Avoidance:
Application of Anti-Avoidance Provisions, (pp.
79-98). Netherlands: Sdu Uitgevers.
Vann, R. (2010). Australia. In H Ault, B Arnold
(Eds.), Comparative Income Taxation: A
Structural Analysis, 3rd edition, (pp. 3-25).
Netherlands: Wolters Kluwer Law & Business
(Kluwer Law International).
Vann, R. (2010). Bamford in the High Court:
Short and Sweet. Taxation in Australia, 44(10),
556-560.
Vann, R. (2010). Taxing International Business
Income: Hard-Boiled Wonderland and the End of
the World. World Tax Journal, 2(3), 291-346.
Vann, R. (2010). Travellers, Tax Policy and
Agency Permanent Establishments. British Tax
Review, 2010 (6), 538-553.
2009
Vann, R. (2009). "Liable to Tax" and Company
Residence Under Tax Treaties. In Guglielmo
Maisto (Eds.), Residence of Companies Under
Tax Treaties and EC Law, (pp. 197-271).
Amsterdam: International Bureau of Fiscal
Documentation (I B F D).
Vann, R. (2009). Australia's Future Tax Treaty
Policy. In Chris Evans, Richard Krever, Peter
Mellor (Eds.), Australian Business Tax Reform in
Retrospect and Prospect, (pp. 401-416).
Australia: Thomson Reuters.
Vann, R. (2009). Commentary on Roche
Products (2008) 10 International Tax Law
Reports 682-687. International Tax Law Reports,
Publications for Richard Vann
11, 92.
Vann, R. (2009). Commentary on Undershaft
(No 1) Ltd v Commissioner of Taxation,
Undershaft (No 2) BV v Commissioner of
Taxation. International Tax Law Reports, 11,
653-672.
Vann, R., Cooper, G., Burgess, P., Krever, R.,
Stewart, M. (2009). Income Taxation:
Commentary and Materials (6th edition).
Sydney: Thomson Reuters.
Avery-Jones, J., Baker, P., De Broe, L., Ellis, M.,
van Raad, K., Le Gall, J., Goldberg, S., Blessing,
P., Ludicke, J., Maisto, G., Vann, R., et al
(2009). The Definitions of Dividends and
Interest in the OECD Model: Something Lost in
Translation? British Tax Review, 2009 (4),
406-452.
2008
Vann, R. (2008). Commentary on Deutsche Asia
Pacific Finance Inc v Commissioner of Taxation.
International Tax Law Reports, 11, 366-375.
Vann, R. (2008). Commentary on Roche
Products Property Ltd and Another. International
Tax Law Reports, 10, 682-687.
Vann, R. (2008). Commentary on Roche
Products Property Ltd and Another (Final
Decision Extracts). International Tax Law
Reports, 11, 93.
Ryan, M., Vann, R., Stutsel, M. (2008). Tax
Considerations in Structuring International
Licensing and Technology Transfer
Arrangements - Australia. In A Liberman, P
Chrocziel & RE Levine (Eds.), International
Licensing and Technology Transfer: Practice
and the Law, (pp. 1-54). The Netherlands:
Wolters Kluwer Law & Business (Kluwer Law
International).
Vann, R. (2008). The history of royalties in tax:
treaties 1921-61: Why? In John A. Jones; Peter
Harris; David Oliver (Eds.), Comparative
Perspectives on Revenue Law, (pp. 166-196).
Cambridge, UK: Cambridge University Press.
2006
Vann, R. (2006). Tax Treaties: The Secret
Agent's Secrets. British Tax Review, 2006 (3),
345-382.
Avery Jones, J., De Broe, L., Ellis, M., van Raad,
K., Le Gall, J., Goldberg, S., Killius, J., Maisto,
G., Miyatake, T., Torrione, H., Vann, R., et al
(2006). The Origins of Concepts and Expressions
Used in the OECD Model and their Adoption by
States. Bulletin for International Taxation, 60(6),
220-254.
2005
Cooper, G., Vann, R., Krever, R. (2005). Income
Taxation: Commentary and Materials (5th
edition). Sydney: Australian Tax Practice.
Vann, R. (2005). Interpretation of Tax Treaties in
New Holland. In Henk van Arendonk, Frank
Engelen & Sjaak Jansen (Eds.), A Tax Globalist:
The search for the borders of international
taxation. Essays in honour of Maarten J Ellis,
(pp. 144-162). The Netherlands: IBFD.
2004
Vann, R. (2004). Australia. In H Ault, B Arnold
(Eds.), Comparative Income Taxation: A
Structural Analysis, 2nd edition, (pp. 3-22). The
Hague: Kluwer Law International.
Vann, R. (2004). Australia's new international
tax rules promote simplification and the
competitiveness of Australian companies. Tax
Management International Journal, 33(8),
451-458.
Ault, H., Arnold, B., Gest, G., Harris, P., Melz,
P., Nakazato, M., Nishikori, Y., Repetti, J.,
Schon, W., Tiley, J., Vann, R., et al (2004).
Comparative Income Taxation: A Structural
Analysis, 2nd edition. The Hague: Kluwer Law
International.
Vann, R., Oliver, J. (2004). The New
Australia-UK Tax Treaty. British Tax Review, 3,
194-233.
2003
Vann, R. (2003). Reflections on business profits
and the arm's-length principle. In Arnold,
Sasseville, Zolt (Eds.), The Taxation of Business
Profits Under Tax Treaties, (pp. 133-170).
Canada: Canadian Tax Foundation.
Avery Jones, J., Vann, R., et, A. (2003). Treaty
confilcts in categorizing income as business
profits: differences in approach between
common law and civil law countries. In Arnold,
Sasseville, Zolt (Eds.), The Taxation of Business
Profits Under Tax Treaties, (pp. 133-170).
Canada: Canadian Tax Foundation.
Avery Jones, J., De Broe, L., Ellis, M., van Raad,
K., Le Gall, J., Torrione, H., Miyatake, T.,
Roberts, S., Goldberg, S., Vann, R., et al (2003).
Treaty conflicts in categorizing income as
business profits caused by differences in
approach between common law and civil law.
Bulletin for International Taxation, 57(6),
237-248.
Vann, R. (2003). Trends in company/shareholder
taxation: single of double taxation? General
Report. In Vann, Couzin, Derouin, Gammie
(Eds.), Cahiers de Droit Fiscal International:
Studies on International Fiscal Law, (pp. 21-70).
The Netherlands: Wolters Kluwer Law &
Business (Kluwer Law International).
Publications for Richard Vann
Vann, R. (2003). What the US-Australia Tax
Treaty Offers. International Tax Review,
Septmeber 2003, 36-38.
2002
Vann, R. (2002). Australia's Budget provides
Temporary Respite from Ongoing Tax Reform.
Tax Notes International, 2002(26), 912-915.
Black, C., Vann, R. (2002). Blended Learning in
the Masters of Corporate Taxation. Synergy, 18.
Vann, R., Avery Jones, J., De, B., Ellis, M., van,
R., Le, G., Torrione, H., Miyatake, T., Roberts,
S., Goldberg, S., et al (2002). Characterisation of
Other States' Partnerships for Income Tax.
Bulletin for International Taxation, 56(7),
288-320.
Cooper, G., Vann, R., Krever, R. (2002). Income
Taxation: Commentary and Materials (4th
edition). Sydney: Australian Tax Practice.
Crock, M., Saul, B., Ruddock, P., Yale-Loehr,
S., Hoashi-Erhardt, C., Martin, S., Lowell, B.,
Martin, P., Hugo, G., McCallum, R., Vann, R.,
Allars, M., et al (2002). NationSkilling:
Migration, Labour and the Law.
2001
Vann, R. (2001). Australia's Policy on Entity
Taxation. Australian Tax Forum: a journal of
taxation policy, law and reform, 16(1), 33-66.
Vann, R. (2001). Australian High Court Takes
Both Sides in Consolidated Press Case. Tax
Notes International, 2001(22), 2953-2955.
Vann, R. (2001). Improving Policy for the
Taxation of Expatriate Employees in Australia.
New Zealand Journal of Taxation Law and
Policy, 7, 70-79.
Vann, R. (2001). Proposed Changes to
Australian Tax Law Would Affect Inbound,
Outbound Investment. Tax Notes International,
2001(22), 2009-2013.
Vann, R. (2001). Thin Capitalisation Reform in
Australia: Another Milestone or a Millstone? Tax
Notes International, 2001(24), 1209-1218.
2000
Cooper, G., Vann, R. (2000). A Few Myths
About the GST. University of New South Wales
Law Journal, 23(2), 252-263.