Ann Kayis-Kumar

UNSW Australia Business School, School of Taxation and Business Law

Lecturer

Sydney, NSW 2052

Australia

SCHOLARLY PAPERS

6

DOWNLOADS

432

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

International Tax Planning by Multinationals: Simulating a Tax‑Minimising Intercompany Response to the OECD's Recommendation on BEPS Action 4

Australian Tax Forum, Vol. 31, 2016
Number of pages: 32 Posted: 13 Jul 2016 Last Revised: 05 Oct 2016
Ann Kayis-Kumar
UNSW Australia Business School, School of Taxation and Business Law
Downloads 137 (216,910)

Abstract:

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2.

Thin Capitalisation Rules: A Second-Best Solution to the Cross-Border Debt Bias?

(2015) 30(2) Australian Tax Forum 299-355
Number of pages: 57 Posted: 29 Jul 2015 Last Revised: 22 Dec 2015
Ann Kayis-Kumar
UNSW Australia Business School, School of Taxation and Business Law
Downloads 128 (228,758)

Abstract:

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Allowance for Corporate Equity, Comprehensive Business Income Tax, Combined ACE-CBIT, Thin capitalisation rules, Thin capitalization rules, Debt bias, Multinational

3.

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
Ann Kayis-Kumar
UNSW Australia Business School, School of Taxation and Business Law
Downloads 88 (296,456)

Abstract:

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Corporate Taxes, BEPS, Tax Competition, Mathematical Programming, Optimisation

4.

Taxing Cross-Border Intercompany Transactions: Are Financing Activities Fungible?

(2015) 30(3) Australian Tax Forum 627-661
Number of pages: 36 Posted: 30 Sep 2015 Last Revised: 05 Oct 2016
Ann Kayis-Kumar
UNSW Australia Business School, School of Taxation and Business Law
Downloads 78 (318,943)

Abstract:

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OECD, BEPS, Transfer pricing, Multinational, Economic rent taxation

5.

Implementing Corporate Tax Cuts at the Expense of Neutrality? A Legal and Optimisation Analysis of Fundamental Reform in Practice

eJournal of Tax Research (2018) vol. 16, no. 1, pp 201-235
Number of pages: 65 Posted: 16 Nov 2018
Ann Kayis-Kumar
UNSW Australia Business School, School of Taxation and Business Law
Downloads 1 (670,064)

Abstract:

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Tax neutrality, Corporate tax reform, Allowance for Corporate Equity

6.

Taxing Multinationals: Political Challenges to Improving the Efficiency of Reforms

Posted: 17 Jun 2015
Ann Kayis-Kumar
UNSW Australia Business School, School of Taxation and Business Law

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