Graeme S. Cooper

The University of Sydney Law School

New Law Building, F10

The University of Sydney

Sydney, NSW 2006

Australia

SCHOLARLY PAPERS

21

DOWNLOADS
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Top 11,429

in Total Papers Downloads

4,517

SSRN CITATIONS

2

CROSSREF CITATIONS

5

Scholarly Papers (21)

1.

Transfer Pricing Money – The Chevron Case

ITP @ 20 [1996 – 2016]: CELEBRATING TWENTY YEARS OF THE INTERNATIONAL TAX PROGRAM OF THE NEW YORK UNIVERSITY SCHOOL OF LAW, H.D. Rosenbloom, et al, eds, NYU School of Law, USA, 2016, Sydney Law School Research Paper No. 16/72
Number of pages: 35 Posted: 18 Aug 2016 Last Revised: 27 Mar 2017
Richard J. Vann and Graeme S. Cooper
The University of Sydney Law School and The University of Sydney Law School
Downloads 941 (26,175)

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International taxation, tax treaties, transfer pricing, interest deductibility

2.

The Discrete Charm of the VAT

Sydney Law School Research Paper No. 07/65
Number of pages: 32 Posted: 08 Nov 2007 Last Revised: 27 Nov 2007
Graeme S. Cooper
The University of Sydney Law School
Downloads 455 (68,606)

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value-added taxation, consumption tax

3.

Trying to Make Sense of the Financial Arrangements Regime

Australian Tax Review, Vol. 36, No. 3, pp. 160-172, 2007, Sydney Law School Research Paper No. 07/61
Number of pages: 26 Posted: 16 Aug 2007 Last Revised: 20 Nov 2007
Graeme S. Cooper
The University of Sydney Law School
Downloads 320 (103,203)

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income tax, financial transactions

4.

Legislating Principles as a Remedy for Tax Complexity

British Tax Review, No. 4, pp. 334-360, 2010, Sydney Law School Research Paper No. 10/141
Number of pages: 28 Posted: 15 Dec 2010 Last Revised: 08 Dec 2011
Graeme S. Cooper
The University of Sydney Law School
Downloads 289 (115,148)

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tax, legislative drafting, principles based drafting

5.

Predicting the Past – The Problem of Finding a Counterfactual in Part IVA

Australian Tax Review, Vol. 40, No. 3, pp. 185-200, 2011, Sydney Law School Research Paper No. 11/49
Number of pages: 23 Posted: 17 Aug 2011 Last Revised: 31 Aug 2011
Graeme S. Cooper
The University of Sydney Law School
Downloads 264 (126,667)
Citation 1

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income tax, tax avoidance

6.

Tax Treaty Policy of Developing Countries Post-BEPS

Singapore Management University School of Accountancy Research Paper No. 2016-S-45
Number of pages: 37 Posted: 16 Mar 2016
Graeme S. Cooper
The University of Sydney Law School
Downloads 256 (130,800)
Citation 1

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7.

Regulation and Reforms to Enhance Financial Stability in the Post-GFC Era

CIFR Paper No. 036/2014
Number of pages: 55 Posted: 11 Aug 2014 Last Revised: 03 Jun 2020
The University of Sydney Law School, The University of Sydney Law School, Monash University - Faculty of Law, The University of Sydney Law School, The University of Sydney Law School, The University of Sydney Law School and The University of Sydney Law School
Downloads 246 (136,184)

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8.

The Emerging High Court Jurisprudence on Part Iva

Tax Specialist, Vol. 9, No. 5, pp. 273-289, 2006 , Sydney Law School Research Paper No. 06/09
Number of pages: 36 Posted: 07 Aug 2006
Graeme S. Cooper
The University of Sydney Law School
Downloads 245 (136,733)

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income tax, tax avoidance, general anti-avoidance rule, statutory interpretation

9.

Implementing BEPS, or Maybe Not - The Australian Experience One Year On

New Zealand Law Review, Vol. 2017, No. 2, pp. 145-174, 2017, Sydney Law School Research Paper No. 16/91
Number of pages: 25 Posted: 18 Oct 2016 Last Revised: 26 Aug 2017
Graeme S. Cooper
The University of Sydney Law School
Downloads 201 (165,106)

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Taxation, international tax, tax avoidance, base erosion and profit shifting

10.

The Role and Meaning of ‘Purpose’ in Statutory GAARs

THE ROUTLEDGE COMPANION TO TAX AVOIDANCE RESEARCH, Y. Epifantseva and N. Hashimzade,eds, Routledge, UK, Forthcoming, 2017, Sydney Law School Research Paper No. 16/22
Number of pages: 24 Posted: 21 Mar 2016 Last Revised: 27 Mar 2017
Graeme S. Cooper
The University of Sydney Law School
Downloads 198 (167,491)

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Taxation, tax avoidance, anti-avoidance rules, purpose of avoiding tax

11.

Coordinating Inconsistent Choices – The Problem of Hybrids

Sydney Law School Research Paper No. 14/108
Number of pages: 25 Posted: 15 Dec 2014
Graeme S. Cooper
The University of Sydney Law School
Downloads 176 (186,169)

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Taxation, Base Erosion and Profit Shifting project, hybrid instruments and entities

12.

Text, Style, Presentation - Assessing the Drafting Experiment in Australian Tax Laws

Sydney Law School Research Paper No. 08/92
Number of pages: 46 Posted: 20 Aug 2008
Graeme S. Cooper
The University of Sydney Law School
Downloads 168 (193,817)

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legislative drafting, income tax, tax reform

13.

Testing Alternative Legal Paradigms: An Experiment in Designing Tax Legislation

Sydney Law School Research Paper No. 06/41, Law & Social Inquiry, Vol. 34, No. 1, pp. 61-94, 2009
Number of pages: 72 Posted: 07 Aug 2006 Last Revised: 25 Feb 2009
Graeme S. Cooper and Michael Wenzel
The University of Sydney Law School and Flinders University
Downloads 150 (213,314)

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taxation, empirical legal research, certainty, legislative drafting

14.

Taxation by Analogy

Australian Tax Review, Vol. 42, No. 4, pp. 255-268, 2013, Sydney Law School Research Paper No. 13/66
Number of pages: 21 Posted: 29 Aug 2013 Last Revised: 29 Sep 2014
Graeme S. Cooper
The University of Sydney Law School
Downloads 141 (224,172)

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Taxation, tax avoidance, statutory general anti-avoidance rules, reconstruction powers

15.

Reforming the Taxation of Trusts – Piecing Together the Mosaic

Sydney Law Review, Vol. 35, No. 1, pp. 187-235, 2013, Sydney Law School Research Paper No. 13/33
Number of pages: 50 Posted: 22 Apr 2013 Last Revised: 27 May 2013
Graeme S. Cooper
The University of Sydney Law School
Downloads 113 (265,205)

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Tax law, Trusts, Transparent entities, Law reform

16.

Policy Forum: A Few Observations on Managing the Taxation of Corporate Groups - The Australian Experience

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 59, No. 2, pp. 265-294, 2011, Sydney Law School Research Paper No. 11/36
Number of pages: 31 Posted: 22 Jun 2011
Graeme S. Cooper
The University of Sydney Law School
Downloads 105 (279,163)

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corporate taxes, consolidation, tax reform

17.

Five Reflections on the RBT's Vision for the Business Tax Base

Sydney Law School Research Paper No. 07/27
Number of pages: 19 Posted: 16 May 2007
Graeme S. Cooper
The University of Sydney Law School
Downloads 87 (315,387)

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income tax, tax reform, business taxation

18.
Downloads 64 (375,149)

The Unconvincing Case for 25%

Sydney Law School Research Paper No. 17/90
Number of pages: 28 Posted: 26 Oct 2017 Last Revised: 06 Nov 2018
Graeme S. Cooper
The University of Sydney Law School
Downloads 64 (380,008)

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Corporate Tax, Corporate Rate, Tax Cuts, Imputation

The Unconvincing Case for 25%

Australian Tax Forum, Vol. 33(1), 2018
Number of pages: 28 Posted: 08 May 2018
Graeme S. Cooper
The University of Sydney Law School
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corporate rate, corporate tax, imputation, tax cuts.

19.
Downloads 49 (425,253)

The Defective Jigsaw

Australian Tax Forum, Vol. 30, pp. 783-817, 2015, Sydney Law School Research Paper No. 15/87
Number of pages: 41 Posted: 25 Sep 2015 Last Revised: 31 Mar 2016
Graeme S. Cooper
The University of Sydney Law School
Downloads 37 (484,554)

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Tax, legislative drafting, tax reform

The Defective Jigsaw

Australian Tax Forum, Vol. 30, 2015
Number of pages: 35 Posted: 18 Dec 2015
Graeme S. Cooper
The University of Sydney Law School
Downloads 12 (644,285)

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20.

The Curious Reform of Foreign Source Income

"The Tax Specialist", vol. 22, 2018, pp. 2-14., Sydney Law School Research Paper No. 18/71
Number of pages: 28 Posted: 07 Nov 2018
Graeme S. Cooper
The University of Sydney Law School
Downloads 48 (428,937)

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income tax, international tax, OECD BEPS Project, tax avoidance, hybrid entities

21.

The New S 974‑80 – More Obscure Than Ever

Australian Tax Forum, Vol. 32(4), 2017
Number of pages: 32 Posted: 09 Jan 2018
Graeme S. Cooper
The University of Sydney Law School
Downloads 1 (707,355)
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debt and equity; income tax; tax administration; taxation