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 href="http://news.bna.com/apon/APONWB/split _display.adp?fedfid=67411852&vname=tpafbul &fcn=1&wsn=500148000&fn=67411852&split= 0">[More Information]</a> 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.