Author Page for Kerrie Sadiq

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 155 (404,827)

Abstract:

5.

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 153 (409,189)

Abstract:

6.

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 153 (409,189)

Abstract:

7.

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 142 (434,687)

Abstract:

8.

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 127 (475,146)

Abstract:

9.

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 123 (487,243)

Abstract:

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 122 (490,350)

Abstract:

11.

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 111 (526,759)

Abstract:

12.

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 107 (541,254)

Abstract:

13.

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 99 (572,348)

Abstract:

14.

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 96 (583,913)

Citation 1

Abstract:

15.

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 88 (616,679)

Abstract:

16.

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 77 (666,910)

Abstract:

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 65 (731,161)

Abstract:

18.

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 64 (736,973)

Abstract:

19.

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 61 (755,379)

Abstract:

20.

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 61 (755,379)

Abstract:

21.

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 57 (781,268)

Citation 2

Abstract:

22.

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 51 (824,283)

Abstract:

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 50 (831,860)

Abstract:

24.

Australia’s Return to the International Tax Reform Stage

(2022) 108(3) Tax Notes International 331-333

Number of pages: 4 Posted: 22 Dec 2022

Kerrie Sadiq and Richard Krever

Queensland University of Technology - School of Accountancy and University of Western Australia Law School

Downloads 47 (855,761)

Abstract:

25.

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 39 (926,178)

Abstract:

26.

Can Australia’s Double Tax Treaties Invalidate State Real Estate Taxes?

(2024) 113(1) Tax Notes International 47-50

Number of pages: 5 Posted: 09 Apr 2024

Na Li, Kerrie Sadiq and Richard Krever

Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU), Queensland University of Technology - School of Accountancy and University of Western Australia Law School

Downloads 38 (935,892)

Abstract:

27.

Australia Treaty Override: Restricting Nondiscrimination Articles

(2024) 113(13) Tax Notes International 1839-1840

Number of pages: 3 Posted: 09 Apr 2024

Richard Krever, Kerrie Sadiq and Na Li

University of Western Australia Law School, Queensland University of Technology - School of Accountancy and Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)

Downloads 37 (945,609)

Abstract:

28.

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 36 (955,423)

Abstract:

29.

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 35 (965,509)

Abstract:

30.

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 24 (1,088,901)

Abstract:

31.

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 24 (1,088,901)

Abstract:

32.

Australian Appeal Court Finds There Are No Orphans in a Multinational Family

(2024) 114(2) Tax Notes International 289-291

Number of pages: 3 Posted: 09 Aug 2024

Kerrie Sadiq and Richard Krever

Queensland University of Technology - School of Accountancy and University of Western Australia Law School

Downloads 21 (1,126,504)

Abstract:

33.

Rethinking the Interest Deduction Rules in Light of the Chevron Australia Case

Bulletin for International Taxation. - Amsterdam. - Vol. 72 (2018), no. 9 ; p. 545-553; DOI: https://doi.org/10.59403/2x3zxpa

Posted: 16 Apr 2024

Kerrie Sadiq

Queensland University of Technology - School of Accountancy

Abstract:

34.

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

Kerrie Sadiq

Queensland University of Technology - School of Accountancy

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Scholarly Papers (34)

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