Author: Pagone
Publisher:
ISBN: 9781760021689
Category :
Languages : en
Pages :
Book Description
The book provides a guide to tax disputes in Australia. It explains the process of tax objections and appeals, and the limitations to collateral challenges. Separate chapters consider the rules applicable to tax disputes brought in the Federal Court and in the Administrative Appeals Tribunal, and ancillary issues of discovery and access to information. The book aims also to provide helpful assistance to the practitioner and to students in the preparation of submissions, persuasive advocacy and the provision to courts and tribunals of useful expert evidence in support of disputed positions.
Tax Litigation in Australia
Author: Pagone
Publisher:
ISBN: 9781760021689
Category :
Languages : en
Pages :
Book Description
The book provides a guide to tax disputes in Australia. It explains the process of tax objections and appeals, and the limitations to collateral challenges. Separate chapters consider the rules applicable to tax disputes brought in the Federal Court and in the Administrative Appeals Tribunal, and ancillary issues of discovery and access to information. The book aims also to provide helpful assistance to the practitioner and to students in the preparation of submissions, persuasive advocacy and the provision to courts and tribunals of useful expert evidence in support of disputed positions.
Publisher:
ISBN: 9781760021689
Category :
Languages : en
Pages :
Book Description
The book provides a guide to tax disputes in Australia. It explains the process of tax objections and appeals, and the limitations to collateral challenges. Separate chapters consider the rules applicable to tax disputes brought in the Federal Court and in the Administrative Appeals Tribunal, and ancillary issues of discovery and access to information. The book aims also to provide helpful assistance to the practitioner and to students in the preparation of submissions, persuasive advocacy and the provision to courts and tribunals of useful expert evidence in support of disputed positions.
Regulation, Litigation and Enforcement
Author: Michael Legg
Publisher:
ISBN: 9780455229508
Category : Actions and defenses
Languages : en
Pages : 263
Book Description
While litigation is often considered a last resort for achieving regulatory objectives, its use can have significant impacts on the regulator and regulated entity, and a consequential impact on industry, government and the public. REGULATION, LITIGATION AND ENFORCEMENT examines the procedural aspects of litigation in the regulatory context from the perspective of theory, policy and practice. It considers litigation issues common to all regulatory schemes, such as investigation and information gathering powers, and criminal law aspects of regulatory litigation. The different regulatory regimes are considered together so that they can be compared and contrasted. REGULATION, LITIGATION AND ENFORCEMENT reviews the need for regulation, forms of regulation and techniques of regulation. Pre-litigation steps are covered; coercive investigatory powers examined; and the limitations imposed by privilege discussed.
Publisher:
ISBN: 9780455229508
Category : Actions and defenses
Languages : en
Pages : 263
Book Description
While litigation is often considered a last resort for achieving regulatory objectives, its use can have significant impacts on the regulator and regulated entity, and a consequential impact on industry, government and the public. REGULATION, LITIGATION AND ENFORCEMENT examines the procedural aspects of litigation in the regulatory context from the perspective of theory, policy and practice. It considers litigation issues common to all regulatory schemes, such as investigation and information gathering powers, and criminal law aspects of regulatory litigation. The different regulatory regimes are considered together so that they can be compared and contrasted. REGULATION, LITIGATION AND ENFORCEMENT reviews the need for regulation, forms of regulation and techniques of regulation. Pre-litigation steps are covered; coercive investigatory powers examined; and the limitations imposed by privilege discussed.
Commercial Arbitration in Australia
Author: Doug Jones
Publisher: Lawbook Company
ISBN: 9780455228587
Category : Arbitration agreements, Commercial
Languages : en
Pages : 626
Book Description
Commercial Arbitration Law in Australia provides an essential and timely guide to domestic commercial arbitration in Australia following the 2010 decision by the Standing Committee of Attorneys-General (SCAG) to enact new uniform commercial arbitration acts in each jurisdiction. The new uniform legislation uses the UNICTRAL Model Law as its basis with deviations necessary for the Australian domestic setting and has already been enacted in New South Wales. These substantive and procedural changes to Australia's existing domestic arbitration law make a new and comprehensive text on this topic essential. Commercial Arbitration Law in Australia will provide the reader with: a background to the reform process, in-depth consideration of relevant case law from around the world, as influenced by the UNCITRAL Model Law, Australian jurisprudence on arbitration law and practice, A section-by-section commentary on the new Commercial Arbitration Act 2010 (NSW), which follows the SCAG's model provisions, and discussion of alternative forms of dispute resolution. This work is a 'must have' for anyone involved in commercial dispute resolution in Australia whether as a party to the arbitration, counsel, neutral or student.
Publisher: Lawbook Company
ISBN: 9780455228587
Category : Arbitration agreements, Commercial
Languages : en
Pages : 626
Book Description
Commercial Arbitration Law in Australia provides an essential and timely guide to domestic commercial arbitration in Australia following the 2010 decision by the Standing Committee of Attorneys-General (SCAG) to enact new uniform commercial arbitration acts in each jurisdiction. The new uniform legislation uses the UNICTRAL Model Law as its basis with deviations necessary for the Australian domestic setting and has already been enacted in New South Wales. These substantive and procedural changes to Australia's existing domestic arbitration law make a new and comprehensive text on this topic essential. Commercial Arbitration Law in Australia will provide the reader with: a background to the reform process, in-depth consideration of relevant case law from around the world, as influenced by the UNCITRAL Model Law, Australian jurisprudence on arbitration law and practice, A section-by-section commentary on the new Commercial Arbitration Act 2010 (NSW), which follows the SCAG's model provisions, and discussion of alternative forms of dispute resolution. This work is a 'must have' for anyone involved in commercial dispute resolution in Australia whether as a party to the arbitration, counsel, neutral or student.
A Global Analysis of Tax Treaty Disputes
Author: Eduardo Baistrocchi
Publisher: Cambridge University Press
ISBN: 1108150381
Category : Law
Languages : en
Pages : 2216
Book Description
This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.
Publisher: Cambridge University Press
ISBN: 1108150381
Category : Law
Languages : en
Pages : 2216
Book Description
This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.
Core Tax Legislation and Study Guide
Author: Stephen Barkoczy
Publisher: Oxford University Press, USA
ISBN: 9780190304409
Category : Taxation
Languages : en
Pages : 0
Book Description
Core Tax Legislation and Study Guide is a reference text for tertiary students undertaking taxation subjects in law and business schools around Australia. The book is designed to be used in conjunction with other OUP taxation books, such as Foundations of Taxation Law, Australian Taxation Law, the Australian Tax Casebook and the Wolters Kluwer CCH text Australian Master Tax Guide. The book is divided into three parts. The first part contains a Research and Study Guide which suggests various ways that students might go about researching tax problems, writing assignments and preparing for exams. The second part contains the Core Tax Legislation which comprises extracts from relevant pieces of income tax, goods and services tax, fringe benefits tax, superannuation and related legislation and regulations. The compilation includes the main provisions that are studies in most tertiary taxation subjects and incorporates all amendments to 1 January 2016. The third part contains a Legislation Index.
Publisher: Oxford University Press, USA
ISBN: 9780190304409
Category : Taxation
Languages : en
Pages : 0
Book Description
Core Tax Legislation and Study Guide is a reference text for tertiary students undertaking taxation subjects in law and business schools around Australia. The book is designed to be used in conjunction with other OUP taxation books, such as Foundations of Taxation Law, Australian Taxation Law, the Australian Tax Casebook and the Wolters Kluwer CCH text Australian Master Tax Guide. The book is divided into three parts. The first part contains a Research and Study Guide which suggests various ways that students might go about researching tax problems, writing assignments and preparing for exams. The second part contains the Core Tax Legislation which comprises extracts from relevant pieces of income tax, goods and services tax, fringe benefits tax, superannuation and related legislation and regulations. The compilation includes the main provisions that are studies in most tertiary taxation subjects and incorporates all amendments to 1 January 2016. The third part contains a Legislation Index.
Sports Law in Australia
Author: Andy Gibson
Publisher: Kluwer Law International B.V.
ISBN: 9403547685
Category : Law
Languages : en
Pages : 229
Book Description
Derived from the renowned multi-volume International Encyclopaedia of Laws, this practical analysis of sports law in Australia deals with the regulation of sports activity by both public authorities and private sports organizations. The growing internationalization of sports inevitably increases the weight of global regulation, yet each country maintains its own distinct regime of sports law and its own national and local sports organizations. Sports law at a national or organizational level thus gains a growing relevance in comparative law. The book describes and discusses both state-created rules and autonomous self-regulation regarding the variety of economic, social, commercial, cultural, and political aspects of sports activities. Self- regulation manifests itself in the form of by-laws, and encompasses organizational provisions, disciplinary rules, and rules of play. However, the trend towards more professionalism in sports and the growing economic, social and cultural relevance of sports have prompted an increasing reliance on legal rules adopted by public authorities. This form of regulation appears in a variety of legal areas, including criminal law, labour law, commercial law, tax law, competition law, and tort law, and may vary following a particular type or sector of sport. It is in this dual and overlapping context that such much-publicized aspects as doping, sponsoring and media, and responsibility for injuries are legally measured. This monograph fills a gap in the legal literature by giving academics, practitioners, sports organizations, and policy makers access to sports law at this specific level. Lawyers representing parties with interests in Australia will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative sports law.
Publisher: Kluwer Law International B.V.
ISBN: 9403547685
Category : Law
Languages : en
Pages : 229
Book Description
Derived from the renowned multi-volume International Encyclopaedia of Laws, this practical analysis of sports law in Australia deals with the regulation of sports activity by both public authorities and private sports organizations. The growing internationalization of sports inevitably increases the weight of global regulation, yet each country maintains its own distinct regime of sports law and its own national and local sports organizations. Sports law at a national or organizational level thus gains a growing relevance in comparative law. The book describes and discusses both state-created rules and autonomous self-regulation regarding the variety of economic, social, commercial, cultural, and political aspects of sports activities. Self- regulation manifests itself in the form of by-laws, and encompasses organizational provisions, disciplinary rules, and rules of play. However, the trend towards more professionalism in sports and the growing economic, social and cultural relevance of sports have prompted an increasing reliance on legal rules adopted by public authorities. This form of regulation appears in a variety of legal areas, including criminal law, labour law, commercial law, tax law, competition law, and tort law, and may vary following a particular type or sector of sport. It is in this dual and overlapping context that such much-publicized aspects as doping, sponsoring and media, and responsibility for injuries are legally measured. This monograph fills a gap in the legal literature by giving academics, practitioners, sports organizations, and policy makers access to sports law at this specific level. Lawyers representing parties with interests in Australia will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative sports law.
Tax Litigation in Australia
Author: Pagone
Publisher:
ISBN: 9781760021689
Category :
Languages : en
Pages :
Book Description
The book provides a guide to tax disputes in Australia. It explains the process of tax objections and appeals, and the limitations to collateral challenges. Separate chapters consider the rules applicable to tax disputes brought in the Federal Court and in the Administrative Appeals Tribunal, and ancillary issues of discovery and access to information. The book aims also to provide helpful assistance to the practitioner and to students in the preparation of submissions, persuasive advocacy and the provision to courts and tribunals of useful expert evidence in support of disputed positions.
Publisher:
ISBN: 9781760021689
Category :
Languages : en
Pages :
Book Description
The book provides a guide to tax disputes in Australia. It explains the process of tax objections and appeals, and the limitations to collateral challenges. Separate chapters consider the rules applicable to tax disputes brought in the Federal Court and in the Administrative Appeals Tribunal, and ancillary issues of discovery and access to information. The book aims also to provide helpful assistance to the practitioner and to students in the preparation of submissions, persuasive advocacy and the provision to courts and tribunals of useful expert evidence in support of disputed positions.
Appealing to the Future
Author: Ian R. Freckelton
Publisher:
ISBN: 9780455226699
Category : Judges
Languages : en
Pages : 996
Book Description
Appealing to the Future is a celebration of Justice Kirby's achievements and contributions to the Australian legal system. This collection of essays contains writings and reflections from more than 40 eminent legal practitioners and academics in Australia and beyond. Each contribution explores an aspect or theme of Justice Kirby's judicial life, covering both his law reform and judicial writings. Covering a wide variety of legal topics, a common thread is Justice Kirby's values -- how they have shaped his judgments and interests and how they have evolved over the years to make him one of Australia's most renowned High Court judges.
Publisher:
ISBN: 9780455226699
Category : Judges
Languages : en
Pages : 996
Book Description
Appealing to the Future is a celebration of Justice Kirby's achievements and contributions to the Australian legal system. This collection of essays contains writings and reflections from more than 40 eminent legal practitioners and academics in Australia and beyond. Each contribution explores an aspect or theme of Justice Kirby's judicial life, covering both his law reform and judicial writings. Covering a wide variety of legal topics, a common thread is Justice Kirby's values -- how they have shaped his judgments and interests and how they have evolved over the years to make him one of Australia's most renowned High Court judges.
Action Plan on Base Erosion and Profit Shifting
Author: OECD
Publisher: OECD Publishing
ISBN: 9264202714
Category :
Languages : en
Pages : 44
Book Description
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Publisher: OECD Publishing
ISBN: 9264202714
Category :
Languages : en
Pages : 44
Book Description
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Transfer Pricing and Dispute Resolution
Author: Anuschka Bakker
Publisher: IBFD
ISBN: 9087221002
Category : Dispute resolution (Law).
Languages : en
Pages : 807
Book Description
This book addresses the complexity, valuation and administrative nuances, and cultural impacts of resolving this significant cross-border issue when tax disputes arise. In recent years, transfer pricing has become in financial terms the most important tax issue faced by multinational companies and tax authorities worldwide. In times of economic downturn, as experienced in recent years, when tax authorities are challenged for revenue, the handling of these issues requires great care, skill, creativity and a true awareness of the ramifications confronting each tax jurisdiction. This book sets out in detail not only the general laws in each tax jurisdiction impacted by the multinational companies' transfer pricing practices, but also the ancillary concerns of how the issue is interpreted locally as well as related to the OECD Guidelines; the varied approaches to administrative resolution of these issues, including specific alternative dispute resolution mechanisms and the effective uses of advance pricing agreements; correlative adjustment procedures in the event of transfer pricing adjustments; cross-border exchange of information concerns; and how to proceed to litigation if all else fails administratively. It is here that the book delves into the specific procedures for litigation in each country which must be evaluated as part of the overall strategy for controversy resolution. Unfortunately, today litigation is on the rise in numerous jurisdictions and the presumption of an administrative resolution is no longer correct. An additional feature of this book is how practical anecdotes are intertwined into the analysis to give the reader a sense of pragmatism for these issues. To this point, there are the various case studies which highlight the technicalities of the local rules, customs, and practices.
Publisher: IBFD
ISBN: 9087221002
Category : Dispute resolution (Law).
Languages : en
Pages : 807
Book Description
This book addresses the complexity, valuation and administrative nuances, and cultural impacts of resolving this significant cross-border issue when tax disputes arise. In recent years, transfer pricing has become in financial terms the most important tax issue faced by multinational companies and tax authorities worldwide. In times of economic downturn, as experienced in recent years, when tax authorities are challenged for revenue, the handling of these issues requires great care, skill, creativity and a true awareness of the ramifications confronting each tax jurisdiction. This book sets out in detail not only the general laws in each tax jurisdiction impacted by the multinational companies' transfer pricing practices, but also the ancillary concerns of how the issue is interpreted locally as well as related to the OECD Guidelines; the varied approaches to administrative resolution of these issues, including specific alternative dispute resolution mechanisms and the effective uses of advance pricing agreements; correlative adjustment procedures in the event of transfer pricing adjustments; cross-border exchange of information concerns; and how to proceed to litigation if all else fails administratively. It is here that the book delves into the specific procedures for litigation in each country which must be evaluated as part of the overall strategy for controversy resolution. Unfortunately, today litigation is on the rise in numerous jurisdictions and the presumption of an administrative resolution is no longer correct. An additional feature of this book is how practical anecdotes are intertwined into the analysis to give the reader a sense of pragmatism for these issues. To this point, there are the various case studies which highlight the technicalities of the local rules, customs, and practices.