Ann Kayis-Kumar

UNSW Australia Business School, School of Taxation and Business Law

Lecturer

Sydney, NSW 2052

Australia

UNSW Sydney

High Street

Kensington

2052

Australia

SCHOLARLY PAPERS

9

DOWNLOADS

496

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (9)

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 149 (234,387)

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 138 (249,508)

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 90 (336,438)

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 87 (343,621)

Abstract:

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

5.

To Cap or Not to Cap? Policy Options for Dealing With the Costs of Managing Tax Affairs Deduction in Australia

Australian Tax Forum, Vol 35, No 2, pp. 143-170, 2020
Number of pages: 28 Posted: 14 Dec 2020
Ann Kayis-Kumar, Chris Evans and Youngdeok Lim
UNSW Australia Business School, School of Taxation and Business Law, University of New South Wales and UNSW Business School
Downloads 17 (634,092)

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tax deductibility, tax expenses, income tax, taxation, tax compliance

6.

The Deductibility of Tax-Related Expenses: Historical and Comparative Perspectives

Australian Tax Review, Vol 48, No 2, pp 100-116, 2019
Number of pages: 17 Posted: 11 Dec 2020
Ann Kayis-Kumar, Peter Mellor and Chris Evans
UNSW Australia Business School, School of Taxation and Business Law, Monash Business School and University of New South Wales
Downloads 10 (685,123)

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tax deductibility, tax expenses, income tax, taxation, tax compliance, tax minimisation

7.

Serious Hardship Relief: In Need of a Serious Rethink?

(2021) 43(1) Sydney Law Review 1-42
Number of pages: 42 Posted: 06 Apr 2021
Kevin O'Rourke, Ann Kayis-Kumar and Michael Walpole
UNSW Sydney, UNSW Australia Business School, School of Taxation and Business Law and UNSW Australia Business School, School of Taxation and Business Law, & ATAX
Downloads 4 (731,129)

Abstract:

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8.

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 (761,665)

Abstract:

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Tax neutrality, Corporate tax reform, Allowance for Corporate Equity

9.

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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