Antony Ting

University of Sydney

Associate Professor

Building H69 Codrington Street

Sydney, NSW 2006

Australia

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 7,206

SSRN RANKINGS

Top 7,206

in Total Papers Downloads

10,520

SSRN CITATIONS

3

CROSSREF CITATIONS

7

Scholarly Papers (13)

1.

iTax - Apple's International Tax Structure and the Double Non-Taxation Issue

British Tax Review 2014 No.1
Number of pages: 32 Posted: 19 Mar 2014 Last Revised: 27 Jul 2014
Antony Ting
University of Sydney
Downloads 7,473 (1,529)
Citation 1

Abstract:

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Apple, tax avoidance, double non-taxation, BEPS, taxation of corporate groups

2.

Base Erosion by Intra-Group Debt and BEPS Project Action 4's Best Practice Approach - A Case Study of Chevron

(2017) British Tax Review, Issue 1, pp. 80-108
Number of pages: 30 Posted: 14 Mar 2017
Antony Ting
University of Sydney
Downloads 776 (54,287)

Abstract:

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Base erosion, profit shifting, multinational companies, interest limitation, thin capitalisation, transfer pricing

3.

Intangibles and the Transfer Pricing Reconstruction Rules: A Case Study of Amazon

British Tax Review, Issue 3, 2020
Number of pages: 34 Posted: 01 Oct 2020
Antony Ting
University of Sydney
Downloads 750 (56,794)

Abstract:

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4.

Old Wine in a New Bottle: Ireland's Revised Definition of Corporate Residence and the War on BEPS

British Tax Review, No. 3, 2014
Number of pages: 12 Posted: 28 Jul 2014 Last Revised: 29 Jul 2014
Antony Ting
University of Sydney
Downloads 431 (113,274)

Abstract:

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tax avoidance, base erosion, profit shifting, Apple, Caterpillar, Ireland

5.

Australia's Consolidation Regime: A Road of No Return?

British Tax Review, No. 2, 2010
Number of pages: 32 Posted: 24 Jun 2010 Last Revised: 22 Mar 2012
Antony Ting
University of Sydney
Downloads 297 (170,735)
Citation 1

Abstract:

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tax consolidation; taxation of corporate groups; Australia; corporation tax; groups of companies

6.

Effects of Australia's MAAL and DPT on Internet-Based Businesses

Tax Notes Int’l, Volume 83, Number 2, p. 145, July 11, 2016
Number of pages: 8 Posted: 15 Aug 2016
Antony Ting, Tommaso Faccio and Jeffery M. Kadet
University of Sydney, Nottingham University Business School and University of Washington - School of Law
Downloads 209 (241,162)

Abstract:

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Australia, DPT, Diverted Profits Tax, Profit Shifting, International Taxation, Internet Platform, MAAL, Multinational Anti-Avoidance Law, Google

7.

Creating Interest Expense Out of Nothing at All—Policy Options to Cap Deductions to 'Real' Interest Expense

British Tax Review, Issue 5, 2018, pp.589-605
Number of pages: 18 Posted: 31 Dec 2018
Antony Ting
University of Sydney
Downloads 141 (338,370)

Abstract:

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8.

Multilateral Formulary Apportionment Model - A Reality Check

Australian Tax Forum (2010) Volume 25 Number 1 pp 95-136
Number of pages: 42 Posted: 29 Jul 2013
Antony Ting
University of Sydney
Downloads 136 (348,039)

Abstract:

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9.

The Unthinkable Policy Option? Key Design Issues Under a System of Full Consolidation

Canadian Tax Journal, Vol. 59, No. 3, pp. 421-462, 2011
Number of pages: 42 Posted: 07 Oct 2011 Last Revised: 22 Mar 2012
Antony Ting
University of Sydney
Downloads 129 (362,320)

Abstract:

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10.

Playing with Fire: Resetting Cost Bases of Assets in Consolidated Groups

Australian Tax Forum, Volume 28(3), 2013
Number of pages: 22 Posted: 09 Oct 2013 Last Revised: 19 Mar 2014
Antony Ting
University of Sydney
Downloads 92 (459,961)
Citation 2

Abstract:

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tax consolidation

11.

China's Enterprise Income Tax System: Policy Objectives and Key Design Features

Australian Tax Forum, Vol. 29, 2014
Number of pages: 18 Posted: 19 Dec 2014
Antony Ting and Xiliang Ge
University of Sydney and Zhejiang University of Finance and Economics (ZUFE)
Downloads 52 (624,862)
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12.

Now You See It Now You Don’t: Who Is the Taxpayer in the Macquarie Bank Case

Australian Tax Forum, Vol. 29, 2014
Number of pages: 16 Posted: 30 Sep 2014
Antony Ting
University of Sydney
Downloads 34 (736,150)
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13.

The Rise of the Digital Economy: Rethinking the Taxation of Multinational Enterprises

Journal of International Business Studies, Forthcoming
Posted: 24 Aug 2019
Antony Ting and Sidney J. Gray
University of Sydney and University of Sydney Business School

Abstract:

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digital economy, multinational enterprises, taxation, value chain, tax avoidance, tax reform