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UNSW: Business Law & Taxation (Topic)

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23,108 Total downloads

Viewing: 1 - 50 of 81 papers

1.

Supercharged IPOs and the Up-C

University of Colorado Law Review, Forthcoming, BYU Law Research Paper No. 17-03
Number of pages: 48 Posted: 26 Mar 2016 Last Revised: 22 Jun 2017
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads 6,212
2.

Piercing the Corporate Veil in Canada: A Comparative Analysis

Company Lawyer, Vol. 28, No. 2, p. 58, 2007
Number of pages: 8 Posted: 15 Apr 2007
Accepted Paper Series
University of New South Wales and University of Technology Sydney, Faculty of Law
Downloads 3,288
3.

Should Robots Pay Taxes? Tax Policy in the Age of Automation

Harvard Law & Policy Review, Vol. 12, 2018
Number of pages: 32 Posted: 15 Mar 2017 Last Revised: 10 Mar 2018
Accepted Paper Series
University of Surrey School of Law and University of Surrey - School of Law
Downloads 1,432
4.

E-Signature and Taxation of E-commerce

Taxation of E-commerce, 1 Baku St. U.L. Rev. 99 (2015)
Number of pages: 11 Posted: 09 May 2015 Last Revised: 24 Jun 2017
Accepted Paper Series
Baku State University Law School
Downloads 924
5.

Consumers’ Perception Towards the Implementation of Goods and Services Tax (GST) in Malaysia: A Review Paper

Goh, P. J.,Cham, T. H. & Tay, A. G. M. (2017). Consumers' Perception Towards the Implementation of Goods and Services Tax (GST) in Malaysia: A Review Paper. Journal of Global Business and Social Entrepreneurship (GBSE) Vol, 1, 17-23.
Number of pages: 7 Posted: 25 Oct 2017
Accepted Paper Series
Tunku Abdul Rahman University (UTAR), Universiti Tunku Abdul Rahman (UTAR) and Tunku Abdul Rahman University (UTAR)
Downloads 628
6.

Integration of Corporate and Shareholder Taxes

National Tax Journal, Forthcoming, Yale Law & Economics Research Paper No. 540, Columbia Law and Economics Working Paper No. 541, Harvard Public Law Working Paper No. 16-36
Number of pages: 35 Posted: 16 May 2016 Last Revised: 24 Jun 2016
Accepted Paper Series
Columbia Law School and Harvard Law School
Downloads 627
7.

A Hitchhiker’s Guide to the OECD’s International VAT/GST Guidelines

The paper was presented at the 11th annual International Tax Symposium at the University of Florida Levin College of Law, on October 30, 2015., 18 Florida Tax Review, 589 (2016)., UGA Legal Studies Research Paper No. 2015-31, Dean Rusk International Center Research Paper No. 2015-01
Number of pages: 50 Posted: 14 Oct 2015 Last Revised: 06 Apr 2016
Accepted Paper Series
University of Georgia School of Law
Downloads 584
8.

Dark Pools, High-Frequency Trading, and the Financial Transaction Tax: A Solution or Complication?

Drake Law Review, Vol. 64, No. 3, 2016
Number of pages: 39 Posted: 05 Jul 2016 Last Revised: 10 Jul 2016
Accepted Paper Series
University of Akron - The George W. Daverio School of Accountancy
Downloads 536
9.

Sons of Gwalia and the High Court: Implications for Shareholders, Creditors and the Insolvency Framework

Insolvency Law Bulletin, Vol. 7, 2007
Number of pages: 13 Posted: 15 Apr 2007
Accepted Paper Series
University of New South Wales and University of Technology Sydney, Faculty of Law
Downloads 525
10.

Shareholder Primacy Revisited: Does the Public Interest Have Any Role in Statutory Duties?

Company and Securities Law Journal, Vol. 26, p. 355, 2008, UNSW Australian School of Business Research Paper No. 2009 BLAT 07
Number of pages: 23 Posted: 28 Oct 2008 Last Revised: 11 Oct 2009
Accepted Paper Series
University of Technology Sydney, Faculty of Law, University of New South Wales and University of New Brunswick - Faculty of Law
Downloads 510
11.

Corporate Governance of Australian Banking: A Lesson in Law Reform or Good Fortune?

UNSW Australian School of Business Research Paper
Number of pages: 23 Posted: 10 Mar 2010
Working Paper Series
UNSW Business School
Downloads 495
12.

The Use of Big Data Analytics by the IRS: What Tax Practitioners Need to Know

Houser, Kimberly and Sanders, Debra, The Use of Big Data Analytics by the IRS: What Tax Practitioners Need to Know (February, 2018). Journal of Taxation, Vol. 128, No. 2, 2018. Thomas Reuters/Tax & Accounting.
Number of pages: 16 Posted: 01 Mar 2018 Last Revised: 17 Oct 2018
Accepted Paper Series
Oklahoma State University and Washington State University
Downloads 405
13.

Recent Developments in Federal Income Taxation: The Year 2016

Florida Tax Review, Vol. 20, No. 3, 2017, University of Florida Levin College of Law Research Paper No. 17-15
Number of pages: 147 Posted: 06 Apr 2017 Last Revised: 27 Jun 2017
Accepted Paper Series
University of Florida - Levin College of Law and South Texas College of Law Houston
Downloads 378
14.

Towards the Development of a Tax System Complexity Index

UNSW Australian School of Business Research Paper No. 2013 TABL 1001
Number of pages: 26 Posted: 15 Feb 2013
Accepted Paper Series
University of New South Wales and University of New South Wales (UNSW) - School of Taxation and Business Law
Downloads 306
15.

Income-Based Effective Tax Rates and Choice-of-Entity Considerations Under the 2017 Tax Act

Brooklyn Law School, Legal Studies Paper No. 562
Number of pages: 32 Posted: 15 Jul 2018 Last Revised: 02 Aug 2018
Working Paper Series
Brooklyn Law School
Downloads 288
16.

Rethinking the Tax-Revenue Effect of REIT Taxation

Florida Tax Review, Vol. 17, Issue 6, Page 527, 2015, Brooklyn Law School, Legal Studies Paper No. 400
Number of pages: 97 Posted: 23 Jan 2015 Last Revised: 03 Jun 2015
Accepted Paper Series
Brooklyn Law School
Downloads 282
17.

Policy Issues Raised By the Subordination of Shareholder Claims

Insolvency Law Bulletin, Vol. 7, No. 1, 2006
Number of pages: 10 Posted: 12 Feb 2007
Accepted Paper Series
University of New South Wales and University of Technology Sydney, Faculty of Law
Downloads 278
18.

Franchising in Australia: A History

International Journal of Franchising Law, Volume 12 – Issue 4 – 2014, 3-23 , UNSW Business School Research Paper No. 2014 TABL 1000,
Number of pages: 22 Posted: 28 Oct 2014 Last Revised: 19 Nov 2014
Accepted Paper Series
Curtin University of Technology - Curtin Business School - Bentley Campus and UNSW Australia Business School, School of Taxation and Business Law
Downloads 269
19.

Statutory Debt Subordination: An Appraisal of the North American Experience

Australian Journal of Corporate Law, Vol. 20, No. 3, 2007
Number of pages: 36 Posted: 19 Jul 2007
Accepted Paper Series
University of New South Wales and University of Technology Sydney, Faculty of Law
Downloads 264
20.

Sons of Gwalia: Navigating the Line between Membership and Creditor Rights in Corporate Insolvencies

Company and Securities Law Journal, Vol. 25, p. 7, 2007
Number of pages: 26 Posted: 12 Feb 2007
Accepted Paper Series
University of Technology Sydney, Faculty of Law and University of New South Wales
Downloads 248
21.

Taxing the Robots

Pepperdine Law Review, Vol. 46, Forthcoming, SMU Dedman School of Law Legal Studies Research Paper No. 401
Number of pages: 48 Posted: 23 Aug 2018 Last Revised: 27 Sep 2018
Accepted Paper Series
Southern Methodist University - Dedman School of Law
Downloads 243
22.

Franchisor Failure in Australia - Impact on Franchisees and Potential Solutions

19th Annual International Society of Franchising Conference, London, UK, 2005
Number of pages: 29 Posted: 26 Mar 2008 Last Revised: 23 Jan 2011
Working Paper Series
UNSW Australia Business School, School of Taxation and Business Law
Downloads 218
23.

Can Franchise Agreements Provide for Relief Against Franchisor Failure in the Context of the Common Law?

23rd Annual International Society of Franchising Conference, UNSW Australian School of Business Research Paper No. 2009 BLAT 05
Number of pages: 35 Posted: 22 Apr 2009 Last Revised: 10 May 2009
Accepted Paper Series
UNSW Australia Business School, School of Taxation and Business Law
Downloads 216
24.

Optimal Rules for Defined Contribution Plans: What Can We Learn from the U.S. and Australian Pension Systems?

Tax Lawyer, Vol. 66, No. 3, 2013, UNSW Australian School of Business Research Paper No. 2013 TABL 1000
Number of pages: 80 Posted: 10 Jan 2013 Last Revised: 09 Feb 2014
Accepted Paper Series
University of Oklahoma College of Law and University of New South Wales - Australian Taxation Studies Program (ATAX)
Downloads 200
25.

Taxing Capital Appreciation

Tax Law Review, Vol. 70, No. 1, 2016, Ohio State Public Law Working Paper No. 398
Number of pages: 66 Posted: 04 Jun 2017 Last Revised: 11 Jan 2018
Accepted Paper Series
Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 198
26.

Challenges that Franchisees of Insolvent Franchisors Pose for Liquidators

Insolvency Law Journal, Vol. 16, No. 1, 2008
Number of pages: 39 Posted: 19 Sep 2008 Last Revised: 28 Jan 2009
Accepted Paper Series
UNSW Australia Business School, School of Taxation and Business Law
Downloads 190
27.

Can We Clean This Up? A Brief Journey Through the U.S. Rules for Taxing Business Entities

University of Florida Levin College of Law Research Paper
Number of pages: 45 Posted: 25 Mar 2016 Last Revised: 29 Mar 2016
Accepted Paper Series
New York University School of Law
Downloads 189
28.

Code Section 1031 Drop-and-Swaps Thirty Years after Bolker

Journal of Passthrough Entities, Vol. 18, Pg. 21, 2015, Brooklyn Law School, Legal Studies Paper No. 424
Number of pages: 7 Posted: 24 Oct 2015
Accepted Paper Series
Brooklyn Law School
Downloads 157
29.

Lost in Transition: Section 447a and the Question of Members' Rights When a Company Transitions from Voluntary Administration to a Creditors' Voluntary Liquidation

Insolvency Law Journal, Vol. 13, 2005
Number of pages: 15 Posted: 19 Dec 2005
Accepted Paper Series
University of Technology Sydney, Faculty of Law and University of New South Wales
Downloads 145
30.

A Rapid Response to Questionable Trading - Moving Towards Better Enforcement of Australia's Securities Laws

Companies and Securities Law Journal, Vol. 27, p. 203, 2009, UNSW Australian School of Business Research Paper No. 1338374
Number of pages: 16 Posted: 06 Feb 2009 Last Revised: 13 Oct 2010
Working Paper Series
University of New Brunswick - Faculty of Law
Downloads 137
31.

The Role of Tax in Choice of Location of Intellectual Property

UNSW Business School Research Paper No. 2014 TABL 1001
Number of pages: 51 Posted: 02 Dec 2014
Working Paper Series
UNSW Australia Business School, School of Taxation and Business Law, & ATAX and Oxford University CBT
Downloads 137
32.

Tax-Related Corporate Political Activity Research: A Literature Review

Journal of American Taxation Association, Forthcoming
Number of pages: 78 Posted: 29 Jun 2017 Last Revised: 25 Jan 2018
Accepted Paper Series
Brigham Young University - School of Accountancy and Arizona State University (ASU) - W.P. Carey School of Business
Downloads 133
33.

Counterintuitive Tax Revenue Effect of REIT Spinoffs

Tax Notes, Vol. 146, p. 381, No. 381, January 2015, Brooklyn Law School, Legal Studies Paper No. 402
Number of pages: 8 Posted: 04 Feb 2015
Accepted Paper Series
Brooklyn Law School
Downloads 125
34.

The Domino Effect: How Ansett Airlines' Failure Impacted on Traveland Franchisees

Academy of World Business, Marketing & Management Development Conference
Number of pages: 12 Posted: 13 Jan 2009 Last Revised: 28 Jan 2009
Working Paper Series
UNSW Australia Business School, School of Taxation and Business Law and Independent
Downloads 125
35.

Ex Ante Information and Ex Post Reality for Franchisees: The Case of Franchisor Failure

Australian Business Law Review, Vol. 36, pp. 407-431, 2008, UNSW Australian School of Business Research Paper No. 1348548
Number of pages: 25 Posted: 07 May 2009 Last Revised: 18 Jun 2009
Accepted Paper Series
UNSW Australia Business School, School of Taxation and Business Law
Downloads 116
36.

Square Pegs in Round Holes: Franchisees of Insolvent Franchisors

Business Law International, Vol. 9, No. 2, pp. 114-144, May 2008 , UNSW Australian School of Business Research Paper No. 2009 BLAT 01
Number of pages: 32 Posted: 15 Jan 2009 Last Revised: 01 Feb 2009
Accepted Paper Series
UNSW Australia Business School, School of Taxation and Business Law
Downloads 114
37.

Emerging Information Technologies: Challenges for Consumers

Oxford University Commonwealth Law Journal (2017) Vol. 17 (2) (published online 17 Aug 2017) , UNSW Law Research Paper No. 17-25, UNSW Business School Research Paper
Number of pages: 40 Posted: 01 May 2017 Last Revised: 13 Jul 2018
Accepted Paper Series
UNSW Australia Business School, School of Taxation and Business Law
Downloads 110
38.

Code Sec. 1031 Drop-Swap Cash-Outs and Unrecaptured Section 1250 Gain

Journal of Passthrough Entities, Vol. 19, p 27, September-October 2016, Brooklyn Law School, Legal Studies Paper No. 468
Number of pages: 12 Posted: 21 Sep 2016
Accepted Paper Series
Brooklyn Law School
Downloads 109
39.

Boundaries of the Prediction Model in Tax Law's Substantial Authority

71 Tax Law. 33, Brooklyn Law School, Legal Studies Paper No. 518
Number of pages: 60 Posted: 24 Aug 2017 Last Revised: 10 Jan 2018
Accepted Paper Series
Brooklyn Law School and Ernst & Young LLP
Downloads 102
40.

Franchisees' Retail Premises Occupancy Models in Australia; The Rights and the Risks

22nd Annual International Society of Franchising Conference, St Malo, France, June 2008, UNSW Australian School of Business Research Paper No. 2009 BLAT 03
Number of pages: 34 Posted: 29 Jan 2009 Last Revised: 26 Feb 2009
Working Paper Series
UNSW Australia Business School, School of Taxation and Business Law and UNSW Business School
Downloads 100
41.

S-Corporation Cash-Out Break-Ups and Code Sec. 1031 Exchanges

Journal of Passthrough Entities, Vol. 21, p. 21, 2018, Brooklyn Law School, Legal Studies Paper No. 570
Number of pages: 6 Posted: 17 Oct 2018
Accepted Paper Series
Brooklyn Law School
Downloads 91
42.

Innovation Agents

Washington and Lee Law Review, Vol. 76, No. 1, 2018, U of Alabama Legal Studies Research Paper No. 2867611
Number of pages: 53 Posted: 11 Nov 2016 Last Revised: 17 Jun 2018
Accepted Paper Series
University of Alabama - School of Law
Downloads 88
43.

Consumer Protection Policy for Franchisees of Failed Franchisors

2008 Franchise Law Colloquium, Bond University and UNSW, Gold Coast, Queensland, Australia, UNSW Australian School of Business Research Paper No. 2009 BLAT 02
Number of pages: 30 Posted: 29 Jan 2009 Last Revised: 04 Feb 2009
Working Paper Series
UNSW Australia Business School, School of Taxation and Business Law
Downloads 87
44.

What's BEPS Got to Do with It? Exploring the Effectiveness of Thin Capitalisation Rules

(2016) 14(2) eJournal of Tax Research 359-386, UNSW Business School Research Paper
Number of pages: 29 Posted: 03 Jan 2017 Last Revised: 06 May 2018
Accepted Paper Series
UNSW Australia Business School, School of Taxation and Business Law
Downloads 86
45.

Regulation A : New and Improved after the JOBS Act or a Failed Revival?

Virginia Law & Business Review, Vol. 12, No. 2, 2018, Texas A&M University School of Law Legal Studies Research Paper No. 18-27
Number of pages: 44 Posted: 03 May 2018 Last Revised: 27 Oct 2018
Accepted Paper Series
Texas A&M University School of Law
Downloads 79
46.

Premises Occupancy Models for Franchised Retail Businesses in Australia: Factors for Consideration

Australian Property Law Journal, Vol. 17, pp. 143-178, 2009, UNSW Australian School of Business Research Paper No. 2009 BLAT 06
Number of pages: 37 Posted: 22 Sep 2009
Accepted Paper Series
UNSW Australia Business School, School of Taxation and Business Law and UNSW Business School
Downloads 73
47.

To Repeal or Retain Section 1031: A Tempest in a $6 Billion Teapot

Taxation News Quarterly, A.B.A. Sec, Vol. 34, No. 1, 2015, Brooklyn Law School, Legal Studies Paper No. 412
Number of pages: 10 Posted: 13 May 2015
Accepted Paper Series
Brooklyn Law School, Boston University - School of Law, University of Florida - Levin College of Law and University of Oregon School of Law
Downloads 69
48.

The Cadbury Schweppes Judgment and Its Implications on Profit Shifting Activities within Europe

Number of pages: 40 Posted: 21 Feb 2018
Working Paper Series
University of Cologne
Downloads 66
49.

Enhancing Legal Practice Through Debriefing

Macarthur Law Review, Vol. 4, pp. 147-171, 2000
Number of pages: 25 Posted: 08 Feb 2009 Last Revised: 13 Feb 2009
Accepted Paper Series
UNSW Australia Business School, School of Taxation and Business Law
Downloads 64
50.

Franchisors' Registered Trade Marks under Australia's Trade Marks Act 1995 (Cth)

22nd Annual International Society of Franchising Conference, St. Malo, France, UNSW Australian School of Business Research Paper No. 2009 BLAT 04
Number of pages: 28 Posted: 29 Jan 2009 Last Revised: 01 Feb 2009
Working Paper Series
UNSW Australia Business School, School of Taxation and Business Law
Downloads 60