Publications for Graeme Cooper
Publications for Graeme Cooper
2015
Cooper, G. (2015). Analysing Tax Treaty Policy
Trends in a post-BEPS World, A New
Equilibrium in Tax Competition and Global Tax
Co-operation? Singapore Management
University-Tax Academy (SMU-TA) Centre for
Excellence in Taxation, Singapore: Presentation.
Makas, M., Cooper, G. (2015). Australia
Introduces New Attribution Managed Investment
Trusts Regime. Tax Planning International
Asia-Pacific Focus, 2015 (4). <a
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Cooper, G., Kyle, T., Howe, A. (2015).
Australia's 2015-16 Budget: Tax Implications.
Tax Planning International Asia-Pacific Focus,
May(4).
Cooper, G., Frost, T., Vann, R. (2015). BEPS
Deliverables: Some Comments and Australian
Takes. Weekly Tax Bulletin, 2015 (23 October),
1645.
Eggleston, T., Kyle, T., Cooper, G. (2015).
Collecting non-residents' tax liabilities: buyers
and sellers beware. Weekly Tax Bulletin, 2015
(32), 1196.
Cooper, G. (2015). Future of Digital Economy
under BEPS. Foundation for International Tax
Jubilee Conference 2015: BEPS and Beyond
BEPS: Impact and Next Steps, Mumbai, India:
Presentation.
Cooper, G. (2015). Looking Back and Looking
Forward: Celebration or Chaos under BEPS in
next 20 Years. Foundation for International Tax
Jubilee Conference 2015: BEPS and Beyond
BEPS: Impact and Next Steps, Mumbai, India:
Presentation.
Cooper, G. (2015). Preventing tax treaty abuse.
In Alexander Trepelkov, Harry Tonino,
Dominika Halka (Eds.), United Nations
Handbook on Selected Issues in Protecting the
Tax Base of Developing Countries, (pp.
275-324). New York, United States: United
Nations.
Cooper, G., Kyle, T., Consett, E. (2015).
Significant Win by Australian Government in its
Application of the General Anti-Avoidance
Provision, Part IVA. Tax Planning International
Asia-Pacific Focus, December(4).
Cooper, G. (2015). Some Reflections on BEPS
Action Item 2. Sozei Kenkyu, 768, 313-338.
Cooper, G. (2015). Some Reflections on BEPS
Action2. Japanese Tax Association /
International Fiscal Association, Japan Branch
2015, Tokyo, Japan: Presentation.
Cooper, G. (2015). Some Thoughts on the
OECD's Recommendations on Hybrid
Mismatches. Bulletin for International Taxation,
69(6/7), 334-349.
Cooper, G. (2015). The Defective Jigsaw.
Australian Tax Forum: a journal of taxation
policy, law and reform, 30, 783-817.
Cooper, G., Makas, M. (2015). The new
Attribution MIT (AMIT) Regime: a
work-in-progress, but getting closer. Weekly Tax
Bulletin, 2015 (16), 484.
Cooper, G., Makas, M. (2015). The New
Landscape for Managed Investment Trusts.
Weekly Tax Bulletin, 2015 (9 December), 1893.
Cooper, G. (2015). The Problems with the
Income Tax and why they have little to do with
the Income Tax. Looking forward at 100 Years:
Where next for the Income Tax? - Crawford
School of Public Policy ANU, Canberra, ACT:
Presentation.
Cooper, G., Stewart, M. (2015). The Road
Home? Finalizing and Implementing the BEPS
Agenda. Bulletin for International Taxation,
69(6/7), 311-313.
Cooper, G. (2015). Treaty Abuse and
Anti-avoidance Rules under BEPS. Foundation
for International Tax Jubilee Conference 2015:
BEPS and Beyond BEPS: Impact and Next Steps,
Mumbai, India: Presentation.
2014
Cooper, G. (2014). Approaches to Treaty
Shopping - the Australian Experience. Treaty
Shopping: Anticipating Developments in Canada
and Internationally Calgary 2014, Calgary, AB,
Canada: Presentation.
Cooper, G. (2014). Approaches to Treaty
Shopping - the Australian Experience. Treaty
Shopping: Anticipating Developments in Canada
and Internationally Toronto 2014, Toronto, ON,
Canada: Presentation.
Cooper, G. (2014). Australia's Twin Track
Approach to Treaty Shopping. Canadian Tax
Journal, 62(3), 753-770.
Cooper, G. (2014). Australia: Use of Information
Collected from Cayman Islands. In Eric
Kemmeren, Daniel Smit, Peter Essers, Michael
Lang, Jeffrey Owens et al. (Eds.), Tax Treaty
Case Law around the Globe 2014, (pp. 365-374).
Amsterdam, The Netherlands: International
Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2014). Base Erosion and Profit
Shifting. Chartered Accountants Australia and
New Zealand (CAANZ) Public Sector Symposium
Publications for Graeme Cooper
2014, Canberra, ACT: Presentation.
Cooper, G. (2014). Co-ordinating inconsistent
choices: hybrids. Finalising and Implementing
the BEPS Agenda: University of Sydney, Sydney,
NSW: Presentation.
Cooper, G. (2014). Decision in Hua Wang Bank
No 7. Tax Treaty Case Law Around the Globe
Conference 2014, Tilburg, The Netherlands:
Presentation.
Cooper, G., Frost, T., Eggleston, T. (2014).
Hybrids: The Next Portion of the BEPS Jigsaw.
Weekly Tax Bulletin, 28 March 2014.
Cooper, G. (2014). Indirect Asset Transfers. 68th
Congress of the International Fiscal Association
(IFA) 2014, Mumbai, India: Presentation.
Cooper, G., Evans, C. (2014). Masterclass
Discussion of High Level Hot Topics in Tax.
47th Western Australia Tax Institute State
Convention 2014, Bunker Bay, WA, Australia:
Presentation.
Cooper, G. (2014). Part IVA for SME
Practitioners. 47th Western Australia Tax
Institute State Convention 2014, Bunker Bay,
WA, Australia: Presentation.
Cooper, G. (2014). Part IVA with Small
Business Slant. 47th South Australian Tax
Institute Convention 2014: Unmasking the
opportunities, Barossa Valley, SA: Presentation.
Cooper, G. (2014). Preventing Tax Treaty
Abuse. 2nd United Nations Workshop on "Tax
Base Protection for Developing Countries",
Paris, France: Presentation.
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).
Cooper, G. (2014). The 'new' Part IVA - what is
the experience so far? 7th Annual Tax Forum
2014: The Tax Institute NSW Division, Sydney,
NSW: Presentation.
Cooper, G., Pinson, J. (2014). The Difficult
Debt-Equity Rules: Clarifiying. Weekly Tax
Bulletin, 21 November 2014, 974-980.
Cooper, G. (2014). Treaty Abuse. 19th Annual
Organisation for Economic Co-operation and
Development (OECD) Tax Treaty Meeting 2014,
Paris, France: Presentation.
2013
Cooper, G. (2013). A Glimpse at Australia's
GAAR Bill. Tax Notes International, 69(8),
759-763.
Cooper, G. (2013). Australia Moves to Improve
Corporate Tax Transparency. Tax Notes
International, 70(2), 112-114.
Cooper, G. (2013). Australia's Curious Paper on
Profit Shifting. Tax Notes International, 70,
624-625.
Cooper, G. (2013). Australia: Attribution of
Income. In Eric C.C.M. Kemmeren, et al.
(Eds.), Tax Treaty Case Law around the Globe
2012, (pp. 3-10). The Netherlands: International
Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2013). Australia: The Meaning of
Royalty and Software License Agreement. In
Eric C.C.M. Kemmeren, et al. (Eds.), Tax Treaty
Case Law around the Globe 2012, (pp. 213-224).
The Netherlands: International Bureau of Fiscal
Documentation (IBFD).
Cooper, G. (2013). Australia: Transfer Pricing.
In Eric C.C.M. Kemmeren, et al. (Eds.), Tax
Treaty Case Law around the Globe 2012, (pp.
115-124). The Netherlands: International Bureau
of Fiscal Documentation (IBFD).
Cooper, G. (2013). Official Defends Remarks on
Base Erosion, Profit Shifting. Tax Notes
International, 69, 1104-1105.
Cooper, G. (2013). Reforming the Taxation of
Trusts: Piecing Together the Mosaic. Sydney
Law Review, 35(1), 187-235.
Cooper, G. (2013). Seeing the bigger picture.
Australian Tax Forum: a journal of taxation
policy, law and reform, 28, 57-85.
Cooper, G. (2013). Some Additional Comments
on Australia's Tax Policy Process. Canadian Tax
Journal, 61(4), 1023-1029.
Cooper, G. (2013). Taxation by Analogy.
Australian Tax Review, 42(4), 255-268.
Cooper, G., Pettigrew, J. (2013). The "new" Part
IVA: one new section, but so many questions.
Weekly Tax Bulletin, 8, 272-275.
Frost, T., Cooper, G. (2013). Trading one
uncertainty for another? Ten years' experience
with the debt-equity rules. Tax Specialist, 17(1),
2-10.
2012
Cooper, G. (2012). An Aussie View of the
Digital Tax Disruption. Tax Notes International,
68(11), 1001-1002.
Cooper, G. (2012). Australia. Tax Notes
International, 68(13), 1184-1186.
Cooper, G. (2012). Australia Backpedaling on
Business Expenditure Tax. Tax Notes
International, 67(8), 721-723.
Cooper, G. (2012). Australia's Energy Tax
Reform Packages. Tax Notes International,
66(4), 363-365.
Publications for Graeme Cooper
Burgess, P., Cooper, G., Stewart, M., Vann, R.
(2012). Cooper, Krever & Vann's Income
Taxation: Commentary and Materials - Seventh
Edition. Australia: Thomson Reuters.
Cooper, G. (2012). Government Releases Draft
GAAR Legislation. Tax Notes International,
68(9), 798-801.
Cooper, G. (2012). Implementing an allowance
for corporate equity. Australian Tax Forum: a
journal of taxation policy, law and reform, 27(2),
241-271.
Cooper, G. (2012). Implementing an allowance
for corporate equity. Joint Oxford Sydney
Conference 2012, Australia: University of
Sydney Law School.
Cooper, G. (2012). Owner of Security Entitled to
Imputation, Court Rules. Tax Notes
International, 68(9), 795-797.
Cooper, G. (2012). Part IVA - Grappling with
the problem of 'purpose' paper. The Tax Institute
2012 Queensland Annual State Convention, Gold
Coast: The Tax Institute.
Cooper, G. (2011). Predicting the past - the
problem of finding a countefactual in Part IVA.
Australian Tax Review, 40(3), 185-200.
Cooper, G. (2011). Reforming the Taxation of
Trusts in Australia: the State of Play. Tax Notes
International, 62, 649-52.
Cooper, G. (2011). Theories of Modern Tax
Reformers. Tax Specialist, 15(1), 2-16.
2010
Cooper, G. (2010). Australia's Taxation of Trusts
Set for Major Upheaval. Tax Notes International,
58, 49-54.
Cooper, G. (2010). Further Developments in the
Reform of Australia's International Tax Rules.
Tax Notes International, 60, 247-252.
Cooper, G. (2010). Legislating Principles as a
Remedy for Tax Complexity. British Tax
Review, 2010 (4), 334-360.
Cooper, G. (2010). Major Compliance Hurdles
Ahead for Investing into the US [2010]. Weekly
Tax Bulletin, 3 September 2010, 1458.
Cooper, G. (2012). Part IVA anti-avoidance – tax
litigation and legislative reform: Panel discussion
and audience Q&A. National Tax Conference
2012: Know the Signs, Australia: The Institute of
Chartered Accountants.
Cooper, G. (2010). The Changing landscape for
Non-Residents Investing in Australian Trusts.
Tax Notes International, 60, 443-453.
Cooper, G. (2012). Part IVA reform update.
National Tax Conference 2012: Know the Signs,
Australia: The Institute of Chartered
Accountants.
Cooper, G. (2009). Business Tax Reform in
Retrospect. In Chris Evans, Richard Krever,
Peter Mellor (Eds.), Australian Business Tax
Reform in Retrospect and Prospect, (pp. 39-52).
Australia: Thomson Reuters.
Cooper, G. (2012). Reforming the Taxation of
Trusts - Piecing Together the Mosaic. 24th
Australasian Tax Teachers Association
Conference 2012, Australia: University of
Sydney Law School.
2009
Vann, R., Cooper, G., Burgess, P., Krever, R.,
Stewart, M. (2009). Income Taxation:
Commentary and Materials (6th edition).
Sydney: Thomson Reuters.
Cooper, G., White, A. (2012). The "income" of a
trust - Draft TR 2012/D1 - controversy and
contention. Weekly Tax Bulletin, 17, 621-624.
Cooper, G. (2009). New Legislation Targets
Financial Arrangements. Tax Notes
International, 53, 210-211.
Cooper, G. (2012). Trends in Tax Reform.
Asia-Pacific Journal of Taxation, 16(1),
113-145.
Cooper, G., Wenzel, M. (2009). Testing
Alternative Legal Paradigms: An Experiment in
Designing Tax Legislation. Law and Social
Inquiry, 34(1), 61-94. <a
href="http://dx.doi.org/10.1111/j.1747-4469.200
9.01139.x">[More Information]</a>
2011
Cooper, G. (2011). Australia. In Guglielmo
Maisto (Eds.), The Meaning of Enterprise,
Business and Business Profits under Tax Treaties
and EU Tax Law, (pp. 127-166). Amsterdam:
IBFD.
Cooper, G. (2011). Australia's GAAR Comes
Alive in the Courts. Tax Notes International, 62,
559-66.
Cooper, G. (2011). Policy Forum: A Few
Observations on Managing the Taxation of
Corporate Groups-The Australian Experience.
Canadian Tax Journal, 59(2), 265-294.
Cooper, G. (2009). The Design and Structure of
General Anti-Tax Avoidance Regimes. Bulletin
for International Taxation, 63(1), 26-32.
2008
Cooper, G. (2008). Australian High Court
Dismisses Transfer Pricing Appeal. Tax Notes
International, 51, 482-483.
Cooper, G. (2008). Board of Taxation Suggests
Changes to CFC Regime. Tax Notes
International, 49, 1096-1101.
Publications for Graeme Cooper
Cooper, G. (2008). Executing an Income Tax:
Conference Series no 25. Sydney: Australian Tax
Research Foundation.
Cooper, G. (2008). Sources of Complexity in the
Income tax – Culprits Real and Imagined. In
Graeme S Cooper (Eds.), Executing an Income
Tax: Conference Series no 25, (pp. 1-17).
Sydney: Australian Tax Research Foundation.
Cooper, G. (2008). Text, Structure, Presentation.
In Graeme S Cooper (Eds.), Executing an
Income Tax: Conference Series no 25, (pp.
123-179). Sydney: Australian Tax Research
Foundation.
Cooper, G. (2008). The Discrete Charm of the
VAT. In Luc Hinnekens and Philippe
Hinnekens (Eds.), A Vision of Taxes within and
outside European Borders, (pp. 179-201). The
Netherlands: Wolters Kluwer Law & Business
(Kluwer Law International).
Cooper, G. (2008). Year in Review - Australia.
Tax Notes International, 52, 929-930.
2007
Cooper, G., Moschner, M. (2007). Australian
Parliament Considering International Tax
Package. Tax Notes International, 46,
1095-1101.
Cooper, G. (2007). Budget Targets Corporate
Consolidation System. Tax Notes International,
46, 777-782.
Notes International, 41, 159-165.
Cooper, G. (2005). Australian Tax Office
Finalises Interest Withholding Tax Guidance.
Tax Notes International, 38, 105-106.
Cooper, G. (2005). Budget Contains Unexpected
Tax Measures. Tax Notes International, 38,
637-639.
Cooper, G. (2005). Decisions on Stapled Debt
Shows Divided Federal Court. Tax Notes
International, 40, 17-20.
Cooper, G., Vann, R., Krever, R. (2005). Income
Taxation: Commentary and Materials (5th
edition). Sydney: Australian Tax Practice.
Cooper, G. (2005). Treasury Review Income Tax
Self-Assessment System. Tax Notes
International, , 298-302.
2004
Cooper, G. (2004). Australia Clarifies Interest
Withholding Tax Under US, UK Tax Treaties.
Tax Notes International, 35, 963-966.
Cooper, G. (2004). Australia's Macquarie Ruling
is Bad Sign for Banks Issuing Stapled
Instruments. Tax Notes International, 36, 453.
Cooper, G. (2004). Australian High Court Issues
Judgment on Application of GAAR. Tax Notes
International, 34, 994.
Cooper, G. (2007). Five Reflections on the
RBT's Vision for the Business Tax Base. In G
Lehmann (Eds.), Business Tax Reform: Meet the
Critics, (pp. 493-509). Sydney: Australian Tax
Research Foundation.
Cooper, G., Wenzel, M. (2004). Does the Tax
Value Method increase 'certainty' in dealing with
tax? An experimental approach. In Centre for
Tax System Integrity (Eds.), Centre for Tax
System Integrity Working Paper Series, (pp.
1-37). ANU, Canberra: Centre for Tax System
Integrity.
Cooper, G. (2007). New Draft Ruling on the
Taxation of Earn-Out Arrangements. Weekly Tax
Bulletin, 46.
Cooper, G. (2004). Financial Arrangements
Regime Faces New Hurdle. Tax Notes
International, 35, 971-973.
Cooper, G. (2007). Trying to make sense of
TOFA. Australian Tax Review, 36(3), 160-172.
Cooper, G. (2004). Tax Office Ups Scrutiny of
Tax Haven Transactions. Tax Notes
International, 33, 1171-1172.
2006
Cooper, G. (2006). 2005 - Year in Review. Tax
Notes International, 41, 11-12.
Cooper, G. (2006). Australia Targets Tax Shelter
Promoters. Tax Notes International, 42, 952-956.
Cooper, G. (2006). The Emerging High Court
Jurisprudence on Part IVA. Tax Specialist, 9(5),
234-250.
2005
Cooper, G. (2005). Australia Amends Corporate
Loss Rules. Tax Notes International, 40,
225-227.
Cooper, G. (2005). Australia's New Regime for
Taxing Financial Arrangements (2006). Tax
Cooper, G. (2004). Year in Review. Tax Notes
International, 37, 8.
2003
Cooper, G. (2003). Australia to Amend
Treatment of Foreign Exchange Gains and
Losses. Tax Notes International, 30, 1068-1070.
Cooper, G. (2003). Australia's Debt Equity
Rules. Bulletin for International Taxation,
57(8/9), 338-345.
Cooper, G. (2003). Australia's New Withholding
Tax Rules. Tax Notes International, 29, 723-724.
Cooper, G. (2003). Australian Budget Includes
Host of International Tax Measures. Tax Notes
International, 30, 727-736.
Publications for Graeme Cooper
Cooper, G., Lanigan, S. (2003). Corporate –
Shareholder Tax Integration – Australia. Cahiers
de Droit Fiscal International Volume
LXXXVIIIa, (pp. 131-160). The Netherlands:
Kluwer Law International.
Lanigan, S., Cooper, G. (2003).
Corporate-Shareholder Tax Integration. In
Vann, Couzin, Derouin, Gammie (Eds.), Cahiers
de Droit Fiscal International: Studies on
International Fiscal Law, (pp. 131-160). The
Netherlands: Wolters Kluwer Law & Business
(Kluwer Law International).
Cooper, G., Lanigan, S. (2003). IFA Branch
Reports - Australia. In Vann, Couzin, Derouin,
Gammie (Eds.), Cahiers de Droit Fiscal
International: Studies on International Fiscal
Law, (pp. 154-160). The Netherlands: Wolters
Kluwer Law & Business (Kluwer Law
International).
Cooper, G. (2001). Editorial. Australian Tax
Review, 30(3), 115-116.
Cooper, G. (2001). How Well Does TVM
Express the Current Income Tax Base?
Australian Tax Forum: a journal of taxation
policy, law and reform, 16(3), 361-409.
Cooper, G. (2001). How Well Does TVM
Express the Income Tax Base. Tax Value
Method: Consultative Conference, Sydney:
Australian Tax Research Foundation.
Cooper, G. (2001). How Well Does TVM
Express the Income Tax Base? In Yuri Grbich,
Neil Warren (Eds.), Tax Value Method:
Consultative Conference No. 22, (pp. 107-146).
Australia: Atrf.
Cooper, G. (2001). International Experience with
General Anti-avoidance Rules. S M U Law
Review, 54(1), 83-130.
Cooper, G. (2003). IFA Panel Discusses
Anti-Avoidance Rules in International Tax. Tax
Notes International, 31, 945-948.
Cooper, G., Cunliffe, C. (2001). Skinning the
Tax Avoidance Cat. Australian Tax Review,
30(1), 26-38.
Cooper, G. (2003). The Debt-Equity Distinction
in Australian Tax Law. Bulletin for International
Taxation, 57(8/9), 338-345.
2000
Cooper, G. (2003). Year in Review - Australia.
Tax Notes International, 31.
Cooper, G. (2003). Year in Review-Australia
(2002). Tax Notes International, 28, 1258-1260.
2002
Cooper, G. (2002). Australia Debuts New
Venture Capital Measures for Foreign Investors.
Tax Notes International, 27, 962-965.
Cooper, G. (2002). Australian Treasury Recycles
Old Tax Ideas. Tax Notes International, 27,
1352-1355.
Cooper, G., Vann, R., Krever, R. (2002). Income
Taxation: Commentary and Materials (4th
edition). Sydney: Australian Tax Practice.
Cooper, G. (2002). Parliament Considers New
Corporate Spin-Off Rules. Tax Notes
International, 27, 514-515.
Cooper, G. (2002). Tax Year In
Review-Australia (2001). Tax Notes
International, 24, 1381-1384.
2001
Cooper, G. (2001). Australia Reviews Tax Policy
to Curb Runaway Corporations. Tax Notes
International, 23, 683-684.
Cooper, G. (2001). Australia's Tax Reform
Stalls-Again. Tax Notes International, 22,
1899-1900.
Cooper, G. (2001). Editorial. Australian Tax
Review, 30(1), 3-4.
Cooper, G., Vann, R. (2000). A Few Myths
About the GST. University of New South Wales
Law Journal, 23(2), 252-263.
Cooper, G. (2000). The Future of the Income
Tax. World Tax Conference 2000, (pp.
46:1-46:14). Canada: Canadian Tax Foundation.