Publications for Michael Dirkis
Publications for Michael Dirkis
1-12.
2014
Dirkis, M., Bondfield, B. (2012). Cataloguing
international tax reform 12 years on. Australian
Tax Forum: a journal of taxation policy, law and
reform, 27, 25-77.
Dirkis, M., Burch, M. (2014). Australia. In
Guglielmo Maisto (Eds.), Departures from the
OECD Model and Commentaries: Reservations,
observations and positions in EU law and tax
treaties - EC and International Tax Law Series
Volume 11, (pp. 187-230). Amsterdam:
International Bureau of Fiscal Documentation
(IBFD).
Dirkis, M. (2014). Australia. In Florian Haase
(Eds.), Taxation of International Partnerships:
15 Years OECD Partnership Report: Past,
Present and Future, (pp. 27-73). Amsterdam,
Netherlands: International Bureau of Fiscal
Documentation (IBFD).
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).
Arginelli, P., Dirkis, M. (2014). Revisiting and
Reviewing "Reservations", "Observations" and
"Positions" to the OECD Model - Selected
Provisions: OECD Member Countries. In
Guglielmo Maisto (Eds.), Departures from the
OECD Model and Commentaries: Reservations,
observations and positions in EU law and tax
treaties - EC and International Tax Law Series
Volume 11, (pp. 135-183). Amsterdam:
International Bureau of Fiscal Documentation
(IBFD).
2013
Dirkis, M. (2013). Curious cases of footballers,
aircraft crew, lawyers, scientists and a motel - the
general deduction jurisprudence of Justice
Graham Hill. Australian Tax Forum: a journal of
taxation policy, law and reform, 28, 203-220.
Dirkis, M. (2013). On the eve of the global
response to BEPS: Australia's new transfer
pricing rules. Revenue Law Journal, 23(1), 1-38.
Dirkis, M., Bondfield, B. (2013). Striking gold
offshore with Australia's tax information
gathering powers: alchemy or evolution? Journal
of Australian Taxation, 15(1), 41-84.
Dirkis, M., Bondfield, B. (2013). The developing
international framework and practice for the
exchange of tax related information: evolution or
change? eJournal of Tax Research, 11(2),
115-137.
2012
Dirkis, M. (2012). '..Nowhere Man Sitting In His
Nowhere Land': The Continuing Saga Of Cross
Border Arbitrage. Revenue Law Journal, 22(1),
2011
Dirkis, M., Bondfield, B. (2011). Ahead of "Two
Days in October": Reviewing the status of the
recommendations of Australia's Future Tax
System Review. Australian Tax Forum: a
journal of taxation policy, law and reform, 26(3),
429-510.
Black, C., Dirkis, M. (2011). Farming Carbon:
Taxation implications of the Carbon Farming
Initiative. Revenue Law Journal, 21(1), 1-15.
2010
Dirkis, M. (2010). A Taxing Climate: The
Taxation Aspects of the CPRS. In Pauline
Sadler (Eds.), Contemporary Issues in Law and
Policy, (pp. 1-31). Perth: Applied Law & Policy.
Dirkis, M. (2010). Australia. In Guglielmo
Maisto (Eds.), Residence of Individuals Under
Tax Treaties and EC Law, (pp. 197-240).
Amsterdam: IBFD.
Dirkis, M., Bondfield, B. (2010). Deja Vu too Still more searching for certainty: the tax aspects
of the CPRS saga. Contax- Taxation Institute of
Australia.
Dirkis, M. (2010). The Expression "Liable to
Tax by Reason of His Domicile, Residence"
Under Article 4(1) of the OECD Model
Convention. In Guglielmo Maisto (Eds.),
Residence of Individuals Under Tax Treaties and
EC Law, (pp. 135-151). Amsterdam: IBFD.
2009
Dirkis, M. (2009). "The hair on the dog's tail":
Sustainable tax design?: Exploring the tax policy
issues emerging from Australia's proposed
Carbon Pollution Reduction Scheme (CPRS).
21st Australasian Tax Teachers Conference,
Australia: National Library of Australia.
Dirkis, M., Bondfield, B. (2009). 'The science of
tax design?': Tax policy within the Australian
Government's White Paper on the Carbon
Pollution Reduction Scheme (CPRS). Australian
Tax Forum: a journal of taxation policy, law and
reform, 24(4), 565-587.
Dirkis, M. (2009). 38th SGATAR Report.
Asia-Oceania Tax Consultants’ Association
Journal, Volume 28, pages 3-4.
Dirkis, M. (2009). Australia. In Guglielmo
Maisto (Eds.), Residence of Companies Under
Tax Treaties and EC Law, (pp. 311-338).
Amsterdam: International Bureau of Fiscal
Publications for Michael Dirkis
Documentation (I B F D).
Dirkis, M. (2009). Being Caught Up by the Past:
The Enforcement of Foreign Revenue Debts.
Revenue Law Journal, 19(1), 1-6.
Dirkis, M., Bondfield, B. (2009). Deja vu: the tax
aspects of the CPRS White Paper. Taxation in
Australia, 43(7), 420-423.
Dirkis, M. (2009). Foreign Investment Funds and
Interests in Foreign Trusts. Corporate Tax
International, (pp. 350.101-355.114). Sydney:
LexisNexis.
Dirkis, M. (2009). Getting your practice ready
for the new Tax Agent regulatory scheme.
Taxation Institute of Australia's Tasmanian State
Convention 2009, Tasmania: The Tax Institute.
Dirkis, M. (2009). Looking beyond Australia's
horizon: The internationalisation of Australia's
domestic taxation information gathering and debt
collection powers. In Chris Evans and Michael
Walpole (Eds.), Tax Administration: Safe
Harbours and New Horizons, (pp. 79-97). United
Kingdom: Fiscal Publications.
Dirkis, M. (2009). Residency. Corporate Tax
International, (pp. 150.101-151.152). Sydney:
LexisNexis.
Dirkis, M. (2009). Revealing Australia's Carbon
Pollution Reduction Scheme. Tax Specialist,
13(1), 48-54.
Dirkis, M. (2009). Senior Tax Counsel’s Report.
TaxVine Newsletter.
Dirkis, M., Ananda, A. (2009). Taxing beyond
Australia's horizon: the section 23AG changes.
Taxation in Australia, 44(3), 153-156.
2008
Dirkis, M. (2008). 37th SGATAR. Asia-Oceania
Tax Consultants’ Association Journal, Volume
26, pages 3-4.
Dirkis, M. (2008). Complexity arising from the
design of the administrative rules underlying the
income tax law. In Graeme S Cooper (Eds.),
Executing an Income Tax: Conference Series no
25, (pp. 287-305). Sydney: Australian Tax
Research Foundation.
Dirkis, M., Morris, J. (2008). CPRs for the
environment or the tax system? Exploring the tax
aspects of the Green Paper. Tax Specialist, 12(1),
2-7.
Dirkis, M. (2008). Engaging with our region:
AOTCA and SGATAR. Taxation in Australia,
42, 416-418.
Dirkis, M. (2008). Expansion of Australia’s
international exchange of information.
Asia-Oceania Tax Consultants’ Association
Journal, Volume 26, pages 4-5.
Dirkis, M. (2008). Keeping ahead in the
developments of climate change. Taxation in
Australia, 42(11), 614.
Dirkis, M. (2008). Looking beyond Australia's
horizon: The internationalisation of Australia's
domestic taxation information gathering and debt
collection powers. ATAX 8th International
Conference on Tax Administration 2008,
Sydney: University of New South Wales.
Dirkis, M. (2008). Overview of the taxation rules
arising under the Carbon Pollution Reduction
Scheme (CPRS). AETF Review, Spet-Oct, pages
2-3.
Dirkis, M., Bondfield, B. (2008). ROSA's last
gasp: the final steps in self assessment's 21 year
journey. 20th Annual Australasian Tax Teachers'
Association Conference, Hobart, TAS:
Australasian Tax Teachers Association.
Dirkis, M., Bondfield, B. (2008). ROSA'S Last
Gasp: The Final Steps in Self Assessment's 21
Year Journey. Australasian Tax Teachers
Association. Journal, 3(2), 202-225.
Dirkis, M. (2008). Selected aspects of Australia's
emerging 'model' double taxation treaty. Bulletin
for International Taxation, 62(2), 56-65.
Dirkis, M. (2008). Senior Tax Counsel’s Report.
TaxVine Newsletter.
Dirkis, M. (2008). Still searching for certainty:
the tax aspects of the Carbon Pollution
Reduction Scheme. Taxation in Australia, 43(5),
296-298.
2007
Dirkis, M. (2007). Ripe for reform: Australia's
domestic source rules. Bulletin for International
Taxation, 61(4), 168-179.
Dirkis, M. (2007). Selected Aspects of Source
and Residency in the New Millennium. Taxation
Institute of Australia's 2007 National
Convention, Australia: The Tax Institute.
Dirkis, M. (2007). Senior Tax Counsel: Update
on the Tax Consultative Agenda. Taxation in
Australia, 42, 62.
Dirkis, M. (2007). Senior Tax Counsel’s Report.
TaxVine Newsletter.
Dirkis, M. (2007). Tax change or tax reform:
Business tax reform evaluated seven years on.
Business Tax Reform – Meet the Critics (2006),
Australia: Australian Tax Research Foundation.
2006
Dirkis, M. (2006). A "golden bullet" or just the
"new black"?, Will coherent principles drafting
combat tax law complexity? ATAX 7th
International Conference on Tax Administration
2006, Sydney: University of New South Wales.
Publications for Michael Dirkis
Dirkis, M., Ting, A. (2006). Cataloguing
Business Tax Reform Seven Years On.
Australian Tax Forum: a journal of taxation
policy, law and reform, 21(4), 601-648.
Dirkis, M. (2006). Editorial Message - Pinning
down elusive simplicity. Tax Specialist, 9, 121.
Dirkis, M. (2006). Exposing the forgotten
stepchild: The poor execution in compliance and
administration. Australian Tax Research
Foundation's Executing Australia's Income Tax
conference 2006, Australia: Australian Tax
Research Foundation.
Dirkis, M. (2006). Foreign Investment Funds and
Interests in Foreign Trusts. In Lexis Nexis
(Eds.), Corporate tax : international, (pp.
101-350). Chatswood, N.S.W: LexisNexis
Butterworths.
Dirkis, M. (2006). Residency. In Lexis Nexis
(Eds.), Corporate tax : international, (pp.
101-151). Chatswood, N.S.W: LexisNexis
Butterworths.
Dirkis, M. (2006). Senior Tax Counsel's Report:
More than Initials - FBT, FTB, TOFA, JCPAA,
and Other Tax Developments. Taxation in
Australia, 40, 456.
Dirkis, M. (2006). Senior Tax Counsel’s Report.
TaxVine Newsletter.
Dirkis, M. (2006). The same old same old:
Corporate residency after RITA. Australian Tax
Forum: a journal of taxation policy, law and
reform, 21, 27-70.
2005
Dirkis, M. (2005). An attack on advice:
Australia’s proposed promoter penalty regime.
Asia-Oceania Tax Consultants’ Association
Journal, Volume 22, pages 3-4.
Bondfield, B., Dirkis, M. (2005). At the extremes
of a "good tax policy process": A case study
contrasting the role accorded to consultation in
tax policy development in Australia and New
Zealand. New Zealand Journal of Taxation Law
and Policy, 11(2), 250-276.
Dirkis, M. (2005). Dealing with Government,
Treasury and the ATO - A three ringed circus?
Taxation Institute of Australia's North
Queensland Convention, Australia: Taxation
Institute of Australia.
Dirkis, M. (2005). Is it Australia's?: Residency
and Source Analysed. Sydney, Australia:
Australian Tax Research Foundation. <a
href="https://www.taxinstitute.com.au/atrf-mater
ial/is-it-australia-s-residency-and-source-analyse
d-paper">[More Information]</a>
Dirkis, M., Bondfield, B. (2005). Much ado
about nothing: Ralph's consideration of small
business. Australasian Tax Teachers Association.
Journal, 1(2), 110-141.
Dirkis, M. (2005). Radical (long term) strategic
improvements in tax system productivity and
simplification. Australian Tax Research
Foundation Tax Leader's Forum, Australia:
Australian Tax Research Foundation.
Dirkis, M. (2005). Reducing compliance costs in
Australia through the use of a general
administrative power. Asia-Oceania Tax
Consultants’ Association Journal, Volume 21,
page 2.
Dirkis, M. (2005). Senior Tax Counsel's Report:
Clarifying and simplifying the law through
"Coherent Principles Drafting". Taxation in
Australia, 39, 510-511.
Dirkis, M. (2005). Senior Tax Counsel's Report:
Law Simplification Project. Taxation in
Australia, 40, 224.
Dirkis, M. (2005). Senior Tax Counsel's Report:
The Commissioner's general administration
power: A means to simplifying tax compliance.
Taxation in Australia, 39, 452.
Dirkis, M. (2005). Senior Tax Counsel's Report:
Update on the tax consultative agenda. Taxation
in Australia, 40, 56.
Dirkis, M. (2005). Senior Tax Counsel’s
Report/Tax Director’s Report. TaxVine
Newsletter.
Dirkis, M. (2005). Still a problem child: Central
management and control after RITA. Revenue
Law Journal, 15(1), 126-139.
Dirkis, M., Bondfield, B. (2005). Trans-Tasman
insights into tax policy design: Do the tax policy
design approaches adopted in Australia and New
Zealand require consultation in the development
of a new tax law drafting style? 17th Annual
Australasian Tax Teachers' Association
Conference, Wellington, NZ: Presentation.
2004
Dirkis, M. (2004). Federal Court ruling on
windup clause creates potential for large income
tax bills for some associations. Associations
Forum News.
Dirkis, M., Bondfield, B. (2004). Much ado
about nothing - Ralph's consideration of small
business. 16th Annual Australasian Tax
Teachers' Association Conference at Flinders
University 'Tax Reform = Fairer, Efficient,
Simpler Tax???', 29-31 January 2004, Bedford
Park, SA: Presentation.
Bondfield, B., Dirkis, M. (2004). Small Business:
The first casualty of tax reform compliance costs.
Dirkis, M. (2004). Tax Director's Report.
Taxation in Australia, 39, 60.
Publications for Michael Dirkis
Dirkis, M. (2004). Tax Director's Report.
Taxation in Australia, 38, 269-70.
Dirkis, M. (2004). Tax Director's Report.
TaxVine Newsletter.
Dirkis, M., Bondfield, B. (2004). The RBT
ANTS Bite: Small Business the First Casualty.
Australian Tax Forum: a journal of taxation
policy, law and reform, 19(2), 107-158.
Dirkis, M. (2004). The Who of Tax. ConTax
Newsletter.
2003
Dirkis, M., Kobetsky, M., O'Connell, A. (2003).
Income Tax: Text, Materials and Essential Cases
(4th edition). Sydney: Federation Press.
2002
Dirkis, M. (2002). Reviewing an International
Tax Review. Tax Specialist, 6, 68-80.
Dirkis, M., Bondfield, B. (2002). Tax
compliance: A major issue for small business in
the past, in the present and in the future. Council
of Small Business Organisations of Australia
National Small Business Summit in Canberra on
29 May 2002, Canberra, ACT: Presentation.