Kerrie Sadiq

Queensland University of Technology - School of Accountancy

2 George Street

Brisbane, Queensland 4000

Australia

SCHOLARLY PAPERS

29

DOWNLOADS

1,234

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (29)

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 122 (321,241)

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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 114 (337,156)
Citation 1

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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 98 (373,016)

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

4.

Individual Tax Residence in Australia

(2020) 99 Tax Notes International 755-760
Number of pages: 6 Posted: 01 Dec 2020
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 88 (398,859)

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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 69 (457,734)

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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 62 (483,288)

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7.

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 60 (491,070)

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8.

Anatomy of Transfer Pricing: Lessons From Australia

(2020) 100(5) Tax Notes International 679-683
Number of pages: 6 Posted: 01 Dec 2020
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 59 (494,985)

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9.

Beyond Country-by-Country Reporting: A Modest Proposal to Enhance Corporate Accountability

New Zealand Universities Law Review, University of Oslo Faculty of Law Research Paper No. 2020-28
Number of pages: 34 Posted: 23 Sep 2020
Andrew Johnston and Kerrie Sadiq
Warwick Law School and Queensland University of Technology - School of Accountancy
Downloads 59 (498,936)

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country-by-country reporting; corporate accountability; tax reporting; qualitative disclosure

10.

Identifying Tax Aggressive Behaviour: Testing the Proxies

(2022) 37(1) Australian Tax Forum 27-63
Number of pages: 37 Posted: 31 May 2022
Richard Krever, Kerrie Sadiq and Bronwyn McCredie
University of Western Australia Law School, Queensland University of Technology - School of Accountancy and Queensland University of Technology
Downloads 55 (511,199)

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11.

Actions to Counter Base Erosion and Profit Shifting: A General Report

in Kerrie Sadiq, Adrian Sawyer and Bronwyn McCredie (eds.), Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Jurisdictions (Birmingham: Fiscal Publications, 2019) 1-24
Number of pages: 24 Posted: 30 Jul 2020
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 50 (533,084)

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12.

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 50 (533,084)

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13.

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 47 (546,879)

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14.

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 47 (546,879)

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15.

Corporate Residency in Australia: Back to the Future?

(2021) 102(7) Tax Notes International 935-938
Number of pages: 4 Posted: 15 Jun 2021
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 40 (582,068)

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16.

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 39 (587,355)

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

17.

'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 30 (640,654)

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18.

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 22 (698,986)

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19.

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 20 (714,911)
Citation 1

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20.

The Rise and Fall of Australia’s Offshore Banking Concessions

(2021) 104(8) Tax Notes International 909-912
Number of pages: 5 Posted: 08 Feb 2022
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 17 (739,889)

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21.

Australian Employee Share Schemes: A Concession in Search of a Rationale

(2022) 106(3) Tax Notes International 401-403
Number of pages: 4 Posted: 06 Jun 2022
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 15 (757,650)

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22.

The Effectiveness of Voluntary Corporate Tax Disclosures: An Australian Case Study

(2021) 36(4) Australian Tax Forum 573-595
Number of pages: 24 Posted: 31 May 2022
Bronwyn McCredie, Kerrie Sadiq and Richard Krever
Queensland University of Technology, Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 15 (757,650)

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23.

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 15 (757,650)

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24.

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 11 (796,008)

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25.

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 10 (806,006)

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26.

Rethinking Noncommercial Loss Rules During Times of Hardship

(2022) 107(6) Tax Notes International 671-673
Number of pages: 4 Posted: 14 Sep 2022
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 8 (826,944)

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27.

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 7 (837,646)

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28.

Hong Kong’s Status as a Transfer Pricing Nirvana Remains Intact for Now

(2022) 106(11) Tax Notes International 1417-1420
Number of pages: 5 Posted: 26 Aug 2022
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 5 (859,918)

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29.

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

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

Other Papers (13)

Total Downloads: 54
1.

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 7

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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 6

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3.

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 5

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4.

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 5

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5.

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 5

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6.

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 5

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7.

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 5

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8.

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 3

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9.

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 3

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10.

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 3

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11.

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 3

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12.

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 2

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13.

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 2

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