Kerrie Sadiq

Queensland University of Technology - School of Accountancy

2 George Street

Brisbane, Queensland 4000

Australia

SCHOLARLY PAPERS

18

DOWNLOADS

417

SSRN CITATIONS

1

CROSSREF CITATIONS

2

Scholarly Papers (18)

1.

Good and Bad Sharia: Australia's Mixed Response to Islamic Law

University of New South Wales Law Journal, Vol. 34, No. 1, 2011, University of Queensland TC Beirne School of Law Research Paper No. 15-15
Number of pages: 31 Posted: 26 May 2015
Ann Black and Kerrie Sadiq
The University of Queensland - T.C. Beirne School of Law and Queensland University of Technology - School of Accountancy
Downloads 107 (265,467)

Abstract:

Loading...

2.

Developing Countries and the Automatic Exchange of Information Standard – A 'One‑Size‑Fits‑All' Solution?

Number of pages: 31 Posted: 28 Apr 2016
Kerrie Sadiq and Adrian J. Sawyer
Queensland University of Technology - School of Accountancy and University of Canterbury
Downloads 101 (276,295)
Citation 1

Abstract:

Loading...

3.

Non-Residents and Capital Gains Tax in Australia

Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 1, 2019
Number of pages: 22 Posted: 23 May 2019
Richard Krever and Kerrie Sadiq
University of Western Australia Law School and Queensland University of Technology - School of Accountancy
Downloads 60 (374,012)

Abstract:

Loading...

Capital Gains, Non-Residents, Tax Reform, Australia, Withholding Taxes, Principal Residence

4.

Unitary Taxation of the Finance Sector

ICTD Working Paper 25
Number of pages: 37 Posted: 01 Apr 2015
Kerrie Sadiq
Queensland University of Technology - School of Accountancy
Downloads 31 (484,811)
Citation 1

Abstract:

Loading...

international tax; unitary taxation; formulary apportionment; multinational banks; developing nations

5.

A Principled Framework for Assessing General Anti-Avoidance Regimes

[2016] 2 British Tax Review 172-207
Number of pages: 37 Posted: 26 Jul 2019 Last Revised: 01 Aug 2019
David Fernandes and Kerrie Sadiq
Queensland University of Technology - QUT Business School and Queensland University of Technology - School of Accountancy
Downloads 23 (528,663)

Abstract:

Loading...

6.

Country-by-Country Tax Reporting: A Critical Analysis of Enhanced Regulatory Requirements for Multinational Corporations

(2019) 36(7) Company and Securities Law Journal 570-586
Number of pages: 17 Posted: 05 Aug 2019
Adrian J. Sawyer and Kerrie Sadiq
University of Canterbury and Queensland University of Technology - School of Accountancy
Downloads 19 (553,091)

Abstract:

Loading...

7.

The Case for Unitary Taxation with Formulary Apportionment in the Finance Sector and the Effect on Developing Nations

(2015) 44(2) Australian Tax Review 75-98
Number of pages: 24 Posted: 05 Aug 2019
Kerrie Sadiq
Queensland University of Technology - School of Accountancy
Downloads 17 (565,444)

Abstract:

Loading...

8.

International Transfer Pricing: The Australian Approach and Lessons for Canada

(1998) 46(2) Canadian Tax Journal 303-340
Number of pages: 38 Posted: 27 Aug 2019
Kerrie Sadiq
Queensland University of Technology - School of Accountancy
Downloads 10 (610,995)

Abstract:

Loading...

9.

The Taxation of International Maritime Leasing Profits: Has the Commissioner's Ship Come In?

(2007) 35(1) Australian Business Law Review 18-32
Number of pages: 15 Posted: 05 Aug 2019
Kerrie Sadiq
Queensland University of Technology - School of Accountancy
Downloads 10 (610,995)

Abstract:

Loading...

10.

The Traditional Rationale of the Arm's Length Approach to Transfer Pricing – Should the Separate Accounting Model Be Maintained for Modern Multinational Entities?

(2004) 7(2) Journal of Australian Taxation 196-250
Number of pages: 55 Posted: 04 Sep 2019
Kerrie Sadiq
Queensland University of Technology - School of Accountancy
Downloads 8 (624,557)

Abstract:

Loading...

11.

'Re-thinking' the Influence of Regulatory Capture in the Development of Government Regulation

(2015) 43(5) Australian Business Law Review 379-399
Number of pages: 21 Posted: 05 Aug 2019
Kerrie Sadiq and Janet Mack
Queensland University of Technology - School of Accountancy and Queensland University of Technology - School of Accountancy
Downloads 7 (631,317)

Abstract:

Loading...

12.

The Small Business CGT Concessions: Evidence from the Perspective of the Tax Practitioner

(2014) 24(1) Revenue Law Journal, Article 1
Number of pages: 23 Posted: 28 Aug 2019
Kerrie Sadiq and Stephen Marsden
Queensland University of Technology - School of Accountancy and Queensland Univesity of Technology
Downloads 6 (638,199)

Abstract:

Loading...

13.

CSR and Tax: A Study in the Transition from an ‘Aggregate’ to ‘Real Entity’ View of Corporations

Pacific Accounting Review, 2019 DOI/10.1108/PAR-11-2018-0088
Number of pages: 29 Posted: 22 Aug 2019
Bronwyn McCredie and Kerrie Sadiq
Queensland University of Technology and Queensland University of Technology - School of Accountancy
Downloads 5 (645,182)

Abstract:

Loading...

14.

Commissioner of Taxation v Guy

(1996) 24(5) Australian Business Law Review 407-410.
Number of pages: 4 Posted: 05 Aug 2019
Kerrie Sadiq and David S. Morrison
Queensland University of Technology - School of Accountancy and The University of Queensland - T.C. Beirne School of Law
Downloads 5 (645,182)

Abstract:

Loading...

15.

From Switzerland to New Zealand: Around the World in 13 Cases

(2016) 45(2) Australian Tax Review 133-143
Number of pages: 11 Posted: 05 Aug 2019
Dale Pinto and Kerrie Sadiq
Curtin University - Curtin Law School and Queensland University of Technology - School of Accountancy
Downloads 5 (645,182)

Abstract:

Loading...

16.

The Taxation of Multinational Banking Income: Is the Traditional Rationale Correct?

(2008) 19(4) Journal of Banking and Finance Law and Practice 229-248
Number of pages: 20 Posted: 05 Aug 2019
Kerrie Sadiq
Queensland University of Technology - School of Accountancy
Downloads 2 (669,719)

Abstract:

Loading...

17.

Regulatory Issues Affecting Foreign Bank Entry Into Australia

(1995) 6(4) Journal of Banking and Finance Law and Practice 285-296
Number of pages: 12 Posted: 05 Aug 2019
Kerrie Sadiq
Queensland University of Technology - School of Accountancy
Downloads 1 (681,677)

Abstract:

Loading...

18.

Navigating the Fourth Industrial Revolution: Taxing Automation for Fiscal Sustainability

Australian Journal of Management, Vol. 44, No. 4, 2019
Posted: 17 Dec 2019
Bronwyn McCredie, Kerrie Sadiq and Larelle Chapple
Queensland University of Technology, Queensland University of Technology - School of Accountancy and Queensland University of Technology - QUT Business School

Abstract:

Loading...

Fiscal sustainability, fourth industrial revolution, income inequality, tax policy, taxing robots

Other Papers (13)

Total Downloads: 15
1.

Another Election Year - More Promises of Reform (Editorial)

(2019) 48(1) Australian Tax Review 3-4
Number of pages: 2 Posted: 17 Aug 2019
Dale Pinto and Kerrie Sadiq
Curtin University - Curtin Law School and Queensland University of Technology - School of Accountancy
Downloads 2

Abstract:

Loading...

2.

2017 Draws to a Close - Another Busy Year for Tax Professionals (Editorial)

(2017) 46(4) Australian Tax Review 225-226
Number of pages: 2 Posted: 06 Aug 2019
Dale Pinto and Kerrie Sadiq
Curtin University - Curtin Law School and Queensland University of Technology - School of Accountancy
Downloads 2

Abstract:

Loading...

3.

Back to Basics: A Focus on Individual and Small Business Taxpayers (Editorial)

(2018) 47(2) Australian Tax Review 81-82
Number of pages: 2 Posted: 06 Aug 2019
Kerrie Sadiq and Dale Pinto
Queensland University of Technology - School of Accountancy and Curtin University - Curtin Law School
Downloads 1

Abstract:

Loading...

4.

The Changing International Tax Landscape (Editorial)

(2017) 46(3) Australian Tax Review 147-148
Number of pages: 2 Posted: 06 Aug 2019
Kerrie Sadiq and Dale Pinto
Queensland University of Technology - School of Accountancy and Curtin University - Curtin Law School
Downloads 1

Abstract:

Loading...

5.

2017 - Tax Challenges and Changes (Editorial)

(2017) 46(1) Australian Tax Review 3-4
Number of pages: 2 Posted: 06 Aug 2019
Dale Pinto and Kerrie Sadiq
Curtin University - Curtin Law School and Queensland University of Technology - School of Accountancy
Downloads 1

Abstract:

Loading...

6.

The Future Is Now (Editorial)

(2016) 45(1) Australian Tax Review 3-5
Number of pages: 3 Posted: 06 Aug 2019
Chris Evans, Dale Pinto and Kerrie Sadiq
University of New South Wales, Curtin University - Curtin Law School and Queensland University of Technology - School of Accountancy
Downloads 1

Abstract:

Loading...

7.

A New Beginning (Editorial)

(2016) 45(3) Australian Tax Review 159-160
Number of pages: 2 Posted: 06 Aug 2019
Dale Pinto and Kerrie Sadiq
Curtin University - Curtin Law School and Queensland University of Technology - School of Accountancy
Downloads 1

Abstract:

Loading...

8.

Time for Another Tax Rethink? (Editorial)

(2015) 44(3) Australian Tax Review 139-140
Number of pages: 2 Posted: 06 Aug 2019
Chris Evans, Dale Pinto and Kerrie Sadiq
University of New South Wales, Curtin University - Curtin Law School and Queensland University of Technology - School of Accountancy
Downloads 1

Abstract:

Loading...

9.

Australia's Tax System: An Institution in Decay? (Editorial)

(2015) 44(4) Australian Tax Review 207-208
Number of pages: 2 Posted: 06 Aug 2019
Chris Evans, Dale Pinto and Kerrie Sadiq
University of New South Wales, Curtin University - Curtin Law School and Queensland University of Technology - School of Accountancy
Downloads 1

Abstract:

Loading...

10.

2018 - The ATO Continues Down the Path of Reinvention (Editorial)

2018 47(1) Australian Tax Review 3-4
Number of pages: 2 Posted: 06 Aug 2019
Dale Pinto and Kerrie Sadiq
Curtin University - Curtin Law School and Queensland University of Technology - School of Accountancy
Downloads 1

Abstract:

Loading...

11.

Editorial 46.2: Out with the Old, In with the New

(2017) 46(2) Australian Tax Review 69-70
Number of pages: 2 Posted: 06 Aug 2019
Kerrie Sadiq and Dale Pinto
Queensland University of Technology - School of Accountancy and Curtin University - Curtin Law School
Downloads 1

Abstract:

Loading...

12.

Contemporary Tax Topics (Editorial)

(2016) 45(4) Australian Tax Review 223-224
Number of pages: 2 Posted: 06 Aug 2019
Kerrie Sadiq and Dale Pinto
Queensland University of Technology - School of Accountancy and Curtin University - Curtin Law School
Downloads 1

Abstract:

Loading...

13.

Complexities in Corporate Taxation (Editorial)

(2018) 47(3) Australian Tax Review 165-166
Number of pages: 2 Posted: 05 Aug 2019
Kerrie Sadiq and Dale Pinto
Queensland University of Technology - School of Accountancy and Curtin University - Curtin Law School
Downloads 1

Abstract:

Loading...