Celeste Black

The University of Sydney Law School

New Law Building, F10

The University of Sydney

Sydney, NSW 2006

Australia

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 30,896

SSRN RANKINGS

Top 30,896

in Total Papers Downloads

1,648

SSRN CITATIONS

1

CROSSREF CITATIONS

2

Scholarly Papers (13)

1.

The Attribution of Profits to Permanent Establishments: Testing the Interaction of Domestic Taxation Laws and Tax Treaties in Practice

British Tax Review, Vol. 2017, No. 2, pp. 172-203, 2017, Sydney Law School Research Paper No. 17/48
Number of pages: 34 Posted: 19 Jun 2017
Celeste Black
The University of Sydney Law School
Downloads 302 (110,115)

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International Tax, Tax Law, Permanent Establishments, Tax Treaties

2.

Climate Change and Tax Law: Tax Policy and Emissions Trading

Sydney Law School Research Paper No. 09/09
Number of pages: 18 Posted: 23 Mar 2009
Celeste Black
The University of Sydney Law School
Downloads 278 (120,312)
Citation 2

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Emissions trading, Income tax, Carbon emissions, Tax policy

3.

Fringe Benefits Tax and the Company Car: Aligning the Tax with Environmental Policy

Environmental and Planning Law Journal, Vol. 25, No. 3, pp. 182-195, 2008, Sydney Law School Research Paper No. 08/60
Number of pages: 15 Posted: 17 Jun 2008
Celeste Black
The University of Sydney Law School
Downloads 246 (136,512)

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employee taxation, in-kind benefits, company car, greenhouse gas emissions

4.

Taxation of Intellectual Property Under Domestic Law and Tax Treaties: Australia

'Australia' in Guglielmo Maisto (ed.), "Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties", IBFD: Amsterdam, 2018., Sydney Law School Research Paper No. 18/75
Number of pages: 24 Posted: 03 Dec 2018
Celeste Black
The University of Sydney Law School
Downloads 219 (152,779)

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taxation law, royalties, intellectual property, withholding tax, tax treaties, Article 12, OECD Model, copyright, patent, equipment leasing, software

5.

Cross Border Employee Share and Option Plans: Distinguishing Employment Income from Investor Gains

Australian Tax Forum, Vol. 21, No. 1, pp. 131-147, 2006, Sydney Law School Research Paper No. 07/86
Number of pages: 14 Posted: 04 Dec 2007
Celeste Black
The University of Sydney Law School
Downloads 150 (213,773)

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income tax, remuneration, expatriate employees, share plans

6.

Tax Avoidance Scheme Penalties and Purpose

Australian Tax Forum, Volume 31, Issue 1, 2016, Sydney Law School Research Paper No. 16/29
Number of pages: 35 Posted: 20 Apr 2016 Last Revised: 22 Apr 2016
Celeste Black
The University of Sydney Law School
Downloads 121 (252,915)

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7.

Tax Concessions and Animal Protection Organisations: Benefits and Barriers

Australian Animal Protection Law Journal, Vol. 2, pp. 6-17, 2009, Sydney Law School Research Paper No. 09/126
Number of pages: 11 Posted: 22 Nov 2009
Celeste Black
The University of Sydney Law School
Downloads 81 (330,191)

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tax concessions, charities, tax deductible gifts, animal protection

8.

Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment

Journal of Australian Taxation, Vol. 10, No. 1, pp. 1-52, 2007, Sydney Law School Research Paper No. 08/22
Number of pages: 53 Posted: 12 Mar 2008
Celeste Black
The University of Sydney Law School
Downloads 65 (372,974)

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income tax, termination of payment, dispute settlement, tax, employment, dispute, termination

9.

Whaling Update

Australian Animal Protection Law Journal, Vol.5, pp. 82-88, 2011, Sydney Law School Research Paper No. 12/56
Number of pages: 6 Posted: 31 Aug 2012
Celeste Black
The University of Sydney Law School
Downloads 60 (388,286)

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whaling, Australian Whale Sanctuary, animal protection law, cruelty to animals

10.

Approaches to the Taxation Treatment of Carbon Emission Allowances and Liabilities: Comparing the UK and Australia

British Tax Review, Vol. 2013, No. 3, pp. 299-320, 2013, Sydney Law School Research Paper No. 16/46
Number of pages: 23 Posted: 31 May 2016
Celeste Black
The University of Sydney Law School
Downloads 51 (418,847)

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tax law, climate change, emissions trading schemes, carbon trading, EU ETS

11.

Bringing Back the Bounty: Climate Change and Animal Control

Australian Animal Protection Law Journal, Vol. 6, pp. 91-101, 2011, Sydney Law School Research Paper No. 12/55
Number of pages: 9 Posted: 31 Aug 2012
Celeste Black
The University of Sydney Law School
Downloads 47 (433,725)

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carbon pricing, carbon offset scheme, introduced animals, feral animals, bounty

12.

The Future of Work: The Gig Economy and Pressures on the Tax System

Canadian Tax Journal/Revue fiscale canadienne, 2020, Vol. 68, No. 1, p. 69-97
Number of pages: 30 Posted: 24 Apr 2020
Celeste Black
The University of Sydney Law School
Downloads 28 (519,313)

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Gig workers, income taxes, tax administration, superannuation, payroll taxes, Australia

13.

Taxation of Cross-Border Transfers of Carbon Emission Allowances Under Linked Emissions Trading Schemes

Transnational Environmental Law, Vol. 6, No. 2, pp. 335-361, 2017, Sydney Law School Research Paper No. 17/60
Posted: 26 Jul 2017
Celeste Black
The University of Sydney Law School

Abstract:

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Emissions trading schemes, Carbon trading, Linking emissions trading schemes, International tax, Carbon emission allowances