Author Page for Richard Krever

1.

Ending VAT Exemptions: Towards a Post-Modern VAT

in Rita de la Feria (ed.), VAT Exemptions: Consequences and Design Alternatives (Wolters Kluwer, 2013), pp. 3-36

Number of pages: 34 Posted: 02 Jun 2013

Rita de la Feria and Richard Krever

University of Leeds and University of Western Australia Law School

Downloads 1,835 (16,152)

Abstract:

2.

The Troubling Role of Tax Treaties

in Geerten M. M. Michielse & Victor Thuronyi, (eds.), Tax Design Issues Worldwide, Series on International Taxation, Volume 51 (Alphen aan den Rijn: Kluwer Law International, 2015), 159-178.

Number of pages: 20 Posted: 06 Aug 2015

Kim Brooks and Richard Krever

Dalhousie University - Schulich School of Law and University of Western Australia Law School

Downloads 1,542 (21,075)

Citation 3

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3.

The Relationship Between Double Taxation Treaties and Foreign Direct Investment

TAX TREATIES: VIEWS FROM THE BRIDGE - BUILDING BRIDGES BETWEEN LAW AND ECONOMICS, pp. 3-18, M. Lang, P. Pistone, J. Schuch, C. Staringer, eds., Amsterdam: IBFD, 2010

Number of pages: 16 Posted: 07 Feb 2011

Fabian Barthel, Matthias Busse, Richard Krever and Eric Neumayer

London School of Economics & Political Science (LSE), Ruhr-University Bochum, University of Western Australia Law School and London School of Economics and Political Science (LSE)

Downloads 845 (50,123)

Abstract:

4.

Taxing Capital Gains: A Comparative Analysis and Lessons for New Zealand

(2017) 23(4) New Zealand Journal of Taxation Law and Policy 486-515

Number of pages: 30 Posted: 13 Dec 2017

Chris Evans and Richard Krever

University of New South Wales and University of Western Australia Law School

Downloads 535 (90,501)

Abstract:

5.

General Report, GAARs – A Key Element of Tax Systems in the Post-BEPS World

Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer (eds), GAARs – A Key Element of Tax Systems in the Post-BEPS World (Amsterdam: IBFD, 2016), pp 1-20

Number of pages: 20 Posted: 15 Jun 2016 Last Revised: 05 Aug 2016

Richard Krever

University of Western Australia Law School

Downloads 477 (104,067)

Abstract:

6.

China: Progressive Income Taxation and Urban Individual Income Inequality

Asia-Pacific Tax Bulletin, Vol. 17, No. 3, pp. 192-199, 2011, Monash U. Department of Business Law & Taxation Research Paper No. 1873649

Number of pages: 8 Posted: 29 Jun 2011 Last Revised: 15 Sep 2014

Richard Krever and Hui Zhang

University of Western Australia Law School and affiliation not provided to SSRN

Downloads 426 (118,861)

Citation 1

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7.

Choosing between the UN and OECD Tax Policy Models: An African Case Study

(2014) 22(1) African Journal of International and Comparative Law 1-21, WU International Taxation Research Paper Series No. 2014 - 16

Number of pages: 22 Posted: 23 Sep 2014 Last Revised: 13 Nov 2014

Veronika Daurer and Richard Krever

WU Institute for Austrian and International Tax Law and University of Western Australia Law School

Downloads 371 (139,117)

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8.

Value Added Tax and Business Tax

CHINA TAX REFORM AND WTO ACCESSION PROJECT, pp. 449-558, International Bureau of Fiscal Documentation, Amsterdam, 2004

Number of pages: 67 Posted: 08 Sep 2010

Richard Krever and Walter van der Corput

University of Western Australia Law School and affiliation not provided to SSRN

Downloads 332 (156,866)

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9.

Legal Interpretation of Tax Law: Australia

in Robert F. van Brederode and Richard Krever (eds.), Legal Interpretation of Tax Law (Amsterdam: Kluwer, 2014), pp. 15-45

Number of pages: 62 Posted: 16 Sep 2015

Richard Krever and Peter Mellor

University of Western Australia Law School and Monash Business School

Downloads 310 (168,792)

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10.

Tax Treaties and the Taxation of Non-Residents' Capital Gains

GLOBALIZATION AND ITS TAX DISCONTENTS: TAX POLICY AND INTERNATIONAL INVESTMENTS, A. Cockfield, ed., pp. 212-238, University of Toronto Press, Toronto, 2010

Number of pages: 27 Posted: 01 Sep 2010

Richard Krever

University of Western Australia Law School

Downloads 303 (172,842)

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11.

Combating VAT Fraud: Lessons from Korea?

3 British Tax Review 303-315, 2014

Number of pages: 13 Posted: 24 Jan 2015

Richard Krever

University of Western Australia Law School

Downloads 301 (174,029)

Citation 1

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12.

VAT and Financial Services: Competing Perspectives on What Should Be Taxed

Tax Law Review, Vol. 65, No. 2, 2012

Number of pages: 42 Posted: 23 May 2012

Harry Grubert and Richard Krever

U.S. Department of the Treasury, Office of Tax Analysis (OTA) and University of Western Australia Law School

Downloads 269 (195,369)

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13.

The Ironic Australian Legacy of Eisner v. Macomber

Australian Tax Forum, Vol. 7, No. 2, pp. 191-206, 1990

Number of pages: 14 Posted: 27 Aug 2010

Richard Krever

University of Western Australia Law School

Downloads 269 (195,369)

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14.

Media Use and Cultural Adaptation by Foreign Students in Chinese Universities

(2017) 31(2) Continuum: Journal of Media and Cultural Studies 307-324, UWA School of Law Research Paper

Number of pages: 23 Posted: 20 Apr 2017

Runping Zhu and Richard Krever

The University of Western Australia and University of Western Australia Law School

Downloads 265 (198,375)

Citation 2

Abstract:

15.

The VAT Compliance Burden in the UK: A Comparative Assessment

(2020) British Tax Review 354-377

Number of pages: 25 Posted: 13 Oct 2020

Yige Zu, Chris Evans and Richard Krever

Durham University, University of New South Wales and University of Western Australia Law School

Downloads 261 (201,329)

Abstract:

16.

Romance and Divorce Between International Law and E.U. Law: Implications for European Competence on Direct Taxes

Stanford Journal of International Law, Vol. 53, No. 2 (2017), pp. 129-167

Number of pages: 40 Posted: 03 Feb 2022

Shafi UK Niazi and Richard Krever

Monash Business School and University of Western Australia Law School

Downloads 246 (213,507)

Abstract:

17.

Applying VAT to Financial Services in China: Opportunities for China and Lessons for the World?

(2016) 45(1) Australian Tax Review 38-49

Number of pages: 12 Posted: 15 Mar 2016

Yan Xu and Richard Krever

University of New South Wales and University of Western Australia Law School

Downloads 243 (216,007)

Abstract:

18.

Australia, GAARs – A Key Element of Tax Systems in the Post-BEPS World

in Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer (eds), GAARs – A Key Element of Tax Systems in the Post-BEPS World (Amsterdam: IBFD, 2016), pp 45-64

Number of pages: 20 Posted: 27 Jun 2016 Last Revised: 01 Aug 2016

Richard Krever and Peter Mellor

University of Western Australia Law School and Monash Business School

Downloads 233 (225,074)

Abstract:

19.

Designing and Drafting VAT Laws for Africa

VAT IN AFRICA, pp. 9-28, R. Krever, ed., Pretoria University Law Press, 2008

Number of pages: 20 Posted: 27 Aug 2010

Richard Krever

University of Western Australia Law School

Downloads 228 (229,774)

Abstract:

20.

Is Integration of Income Taxation Possible in the EU?

(2015) 30(2) Australian Tax Forum 455-470, Monash U. Department of Business Law & Taxation Research Paper No. 2015 02 22

Number of pages: 12 Posted: 30 Jul 2015

Shafi UK Niazi and Richard Krever

Monash Business School and University of Western Australia Law School

Downloads 222 (235,654)

Abstract:

21.

Interpreting Income Tax Laws in the Common Law World

STEUERRECHT VERFASSUNGSRECHT EUROPARECHT: Festschrift fur Hans Georg Ruppe, M. Achatz, T. Ehrke-Rabel, J. Heinrich, R. Leitner, O. Taucher, eds., pp. 354-378, 2007

Number of pages: 31 Posted: 23 Aug 2010

Richard Krever

University of Western Australia Law School

Downloads 196 (265,449)

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22.

Tax Reviews in Australia: A Short Primer

AUSTRALIAN BUSINESS TAX REFORM IN RETROSPECT AND PROSPECT, pp. 4-11, Chris Evans and Richard Krever, eds., Thomson Reuters, Sydney, 2009, UNSW Law Research Paper No. 2009-24

Number of pages: 11 Posted: 20 Jul 2009 Last Revised: 18 Dec 2011

Chris Evans and Richard Krever

University of New South Wales and University of Western Australia Law School

Downloads 192 (269,196)

Abstract:

23.

Understanding Chinese VAT Law: Lessons from Abroad [Chinese Language Version]

CHINA VAT LAW: REFORM AND JUSTICE, X. Yang ed., pp. 19-32, China Taxation Publishing House, Beijing, 2008, CHINESE TAX LAW: PRINCIPLES, PRACTICES AND UNITY, X. Yang ed., pp. 173-184, Shandong People's Publishing House, Jinan, 2008, Financial and Economic Law Review, Vol. 12, pp.139-155

Number of pages: 15 Posted: 08 Sep 2010

Richard Krever

University of Western Australia Law School

Downloads 185 (278,078)

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24.

Taming Complexity in Australian Income Tax

Sydney Law Review, Vol. 25, No. 4, pp. 467-505, 2003

Number of pages: 40 Posted: 27 Aug 2010

Richard Krever

University of Western Australia Law School

Downloads 177 (289,177)

Citation 2

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25.

The Tax Consequences of Corporate Reorganisations in China

British Tax Review, Issue 3, pp. 340-353, 2011

Number of pages: 15 Posted: 31 Jul 2011

Wei Cui and Richard Krever

University of British Columbia (UBC), Faculty of Law and University of Western Australia Law School

Downloads 175 (292,027)

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26.

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 166 (305,543)

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27.

Tax and Corruption: A Global Perspective

(2017) 3(2) Journal of Tax Administration 124-127

Number of pages: 4 Posted: 03 Dec 2018

Chris Evans, Richard Krever and James Alm

University of New South Wales, University of Western Australia Law School and Tulane University

Downloads 162 (311,976)

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28.

The Deductibility of Fines: Considerations from Law and Policy Perspectives

(1984) 13(3) Australian Tax Review 168-206

Number of pages: 39 Posted: 04 May 2016

Richard Krever

University of Western Australia Law School

Downloads 162 (311,976)

Abstract:

29.

VAT Reform in China Reaches a Critical Turning Point

Tax Notes International, 82(4), pp. 387-398 (April 25, 2016)

Number of pages: 13 Posted: 25 Apr 2016 Last Revised: 24 Jun 2016

Na Li, Jonathan Teoh and Richard Krever

Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU), affiliation not provided to SSRN and University of Western Australia Law School

Downloads 160 (315,260)

Abstract:

30.

Taxing Capital Income

Australian Tax Forum, Vol. 22, No. 2, pp. 83-103, 2007

Number of pages: 21 Posted: 20 Aug 2010

John G. Head and Richard Krever

Monash University and University of Western Australia Law School

Downloads 159 (316,961)

Abstract:

31.

Sources of Taxation Law

PRINCIPLES OF TAXATION LAW, pp. 1-16, C. Coleman, R. Hanegbi, G. Hart, S. Jogarajan, R. Krever, J. McLaren, W. Obst, K. Sadiq, eds., Thomson Reuters, Sydney, 2010

Number of pages: 16 Posted: 23 Aug 2010

Richard Krever

University of Western Australia Law School

Downloads 156 (322,065)

Abstract:

32.

Globalization and Modernization as Drivers for Tax Reform in the Socialist Market Economy

Theoretical Inquiries in Law, Vol. 11, No. 2, pp. 687-723, July 2010

Number of pages: 39 Posted: 22 Aug 2010

Li Jin and Richard Krever

Jinan University, Guangzhou and University of Western Australia Law School

Downloads 155 (323,805)

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33.

Review of the 13th International Conference on Tax Administration, Sydney, 2018: Tax System Integrity in a Digital Age

(2018) 4(2) Journal of Tax Administration 127-135

Number of pages: 9 Posted: 20 Dec 2018

Yige Zu and Richard Krever

Durham University and University of Western Australia Law School

Downloads 149 (334,550)

Abstract:

34.

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 139 (353,517)

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35.

Seconded UK Employees as a Permanent Establishment in China

(2016) 1 British Tax Review 119-128

Number of pages: 11 Posted: 23 Feb 2016 Last Revised: 10 Mar 2016

Wendy Guo, Richard Krever and Jonathan Teoh

PriceWaterhouseCoopers LLP - Beijing Office, University of Western Australia Law School and affiliation not provided to SSRN

Downloads 139 (353,517)

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36.

History and Theory of Formulary Apportionment

in Richard Krever and François Vaillancourt (eds.), The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option (Alphen aan den Rijn: Kluwer Law International, 2020), 9-39.

Number of pages: 52 Posted: 27 Jul 2020

Richard Krever and Peter Mellor

University of Western Australia Law School and Monash Business School

Downloads 138 (355,455)

Abstract:

37.

Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity

UWA School of Law Research Paper No. 2018, based on ICTD Working Paper 75, Subnational Value Added Tax in Ethiopia and Implications for States' Fiscal Capacity; may be cited as Wollela Yesegat and Richard Krever, ‘Value added tax and fiscal federalism in Ethiopia’ (2020) 28(2) African Journal of Int

Number of pages: 59 Posted: 31 Mar 2018 Last Revised: 28 Jul 2020

Wollela Abehodie Yesegat and Richard Krever

University of New South Wales (UNSW) and University of Western Australia Law School

Downloads 138 (355,455)

Abstract:

38.

Hungary, GAARs – A Key Element of Tax Systems in the Post-BEPS World

in Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer (eds), GAARs – A Key Element of Tax Systems in the Post-BEPS World (Amsterdam: IBFD, 2016), pp 307-320.

Number of pages: 14 Posted: 27 Jun 2016 Last Revised: 01 Aug 2016

Richard Krever and Borbala Kolozs

University of Western Australia Law School and Corvinus University of Budapest

Downloads 132 (367,811)

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39.

Is Hong Kong Part of China for Tax Treaty Purposes?

The Tax Specialist, Vol. 6, No. 2, pp. 62-67, 2002

Number of pages: 6 Posted: 27 Aug 2011

Jason Chang and Richard Krever

KPMG and University of Western Australia Law School

Downloads 131 (369,940)

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40.

VAT in Africa

VAT in Africa (ed. Richard Krever, Pretoria University Law Press, Pretoria), 2008; ISBN: 978-0-9802658-6-6

Number of pages: 258 Posted: 02 Apr 2018 Last Revised: 08 May 2018

Richard Krever

University of Western Australia Law School

Downloads 129 (374,238)

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41.

GST and Insurance: Australia

Chapter 17 in: R. van Brederode and R. Krever (eds.), VAT and Financial Services: Comparative Law and Economic Perspectives (Springer, 2017) 319-335., University of Western Australia School of Law, Taxation Law and Policy Working Group, Working Paper 17/01/30

Number of pages: 18 Posted: 26 Sep 2018

Richard Krever and Jonathan Teoh

University of Western Australia Law School and affiliation not provided to SSRN

Downloads 127 (380,978)

Citation 2

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42.

Tax Deductions for Charitable Donations: A Tax Expenditure Analysis

in G. Kewley and R. Krever (eds.), Charities and Philanthropic Institutions: Reforming the Tax Subsidy and Regulatory Regimes (Sydney: Australian Tax Research Foundation, 1991) pp. 1-28; ISBN: 9780949482372

Number of pages: 28 Posted: 17 Aug 2018

Richard Krever

University of Western Australia Law School

Downloads 124 (385,641)

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43.

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 123 (387,987)

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44.

Capital or Current: The Tax Treatment of Expenditures to Preserve a Taxpayer's Title or Interest in Assets

Monash University Law Review, Vol. 12, pp. 49-76, 1986

Number of pages: 28 Posted: 30 Jan 2012

Richard Krever

University of Western Australia Law School

Downloads 116 (404,964)

Abstract:

45.

TOFA: The Unfinished Agenda

Australian Tax Review, Vol. 35, No. 2, pp. 91-109, 2006

Number of pages: 19 Posted: 20 Aug 2010

Richard Krever

University of Western Australia Law School

Downloads 115 (407,572)

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46.

The Adoption of GST in Malaysia: Lessons Not Learned and a Few New Paths

Downloads 109 (423,711)

2

The Adoption of GST in Malaysia: Lessons Not Learned and a Few New Paths

(2017) 32(2) Australian Tax Forum 463-483

Number of pages: 22 Posted: 28 Oct 2018

Jeyapalan Kasipillai and Richard Krever

Monash University Malaysia and University of Western Australia Law School

Downloads 109 (426,095)

Abstract:

The Adoption of GST in Malaysia: Lessons Not Learned and a Few New Paths

Australian Tax Forum, Vol. 32(2), 2017

Number of pages: 21 Posted: 27 Jul 2017

Jeyapalan Kasipillai and Richard Krever

Monash University Malaysia and University of Western Australia Law School

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47.

Dividing the Spoils of Foreign Investment: China's Shifting Tax Treaty Policy

(2017) 23(3) New Zealand Journal of Taxation Law and Policy 350-369

Number of pages: 20 Posted: 06 Dec 2017

Li Jin and Richard Krever

Jinan University, Guangzhou and University of Western Australia Law School

Downloads 108 (426,578)

Abstract:

48.

Australian Business Income Tax Reform in Retrospect: An Analytical Perspective

AUSTRALIAN BUSINESS TAX REFORM IN RETROSPECT AND PROSPECT, pp. 17-38, C. Evans and R. Krever, eds., Thomson Reuters, 2009

Number of pages: 22 Posted: 26 Aug 2010

John G. Head and Richard Krever

Monash University and University of Western Australia Law School

Downloads 105 (435,156)

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49.

Tax Reform in Australia: Base-Broadening Down Under

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 34, No. 2, 1986

Number of pages: 49 Posted: 02 Nov 2012

Richard Krever

University of Western Australia Law School

Downloads 104 (438,193)

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50.

Legal Uncertainty in the South African VAT

in Chris Evans, Riël Franzsen and Elizabeth (Lilla) Stack (eds), Tax Simplification: An African Perspective (Pretoria: Pretoria University Law Press, 2019), pp. 160-177

Number of pages: 22 Posted: 12 Dec 2019

Marius van Oordt and Richard Krever

African Tax Institute and University of Western Australia Law School

Downloads 102 (444,242)

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51.

Characterising Derivative-Based Loan Arrangements

Australian Tax Forum, Vol. 19, pp. 435-471, 2004

Number of pages: 38 Posted: 22 Aug 2010

Stewart Karlinsky and Richard Krever

San Jose State University - Donald and Sally Lucas Graduate School of Business and University of Western Australia Law School

Downloads 102 (444,242)

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52.

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 101 (447,369)

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53.

Counting the Costs of VAT Compliance

in Robert F. van Brederode (ed.), Virtues and Fallacies of VAT: An Evaluation after 50 Years (Kluwer Law International) 125-150.

Number of pages: 70 Posted: 06 Sep 2022

Chris Evans and Richard Krever

University of New South Wales and University of Western Australia Law School

Downloads 100 (450,451)

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54.

Analysing Implicit Tax Expenditures

Melbourne University Law Review, Vol. 35, No. 2, 2011

Number of pages: 23 Posted: 06 Aug 2012

Richard Krever

University of Western Australia Law School

Downloads 100 (450,451)

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55.

GST Cash and Accrual Mismatches: Avoiding the Avoidance

(2017) 46(4) Australian Tax Review 271-283

Number of pages: 13 Posted: 19 Dec 2017

Yige Zu and Richard Krever

Durham University and University of Western Australia Law School

Downloads 98 (456,416)

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56.

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 96 (462,657)

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57.

Australia: Resolving the Application of Competing Treaty and Domestic Law Transfer Pricing Rules

in M. Lang, P. Pistone, J. Schuch, C. Staringer, A. Storck, L. De Broe, P. Essers, E. C. C. M. Kemmeren and J. Vanistendael (eds), Tax Treaty Case Law Around the Globe (Linde, 2011), pp. 197-213.

Number of pages: 17 Posted: 13 Aug 2012

Richard Krever and Jiaying Zhang

University of Western Australia Law School and Monash University

Downloads 92 (475,565)

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58.

GST Transitional Rules

International VAT Monitor, Vol. 10, No. 5, pp. 192-196, 1999

Number of pages: 5 Posted: 25 Aug 2010

Richard Krever

University of Western Australia Law School

Downloads 92 (475,565)

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59.

24 Years Later - China Finally Centralizes Its Tax Administration

Tax Notes International, Vol. 90, No. 5, 2018

Number of pages: 6 Posted: 20 Jun 2018

Na Li and Richard Krever

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

Downloads 91 (478,893)

Citation 1

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60.

What's in a Name? Prepayments, Deposits, Vouchers and Options

(2015) 26(4) International VAT Monitor 241-243

Number of pages: 3 Posted: 20 Sep 2015

Richard Krever

University of Western Australia Law School

Downloads 90 (482,104)

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61.

GST Treatment of Deposits - Further Developments

International VAT Monitor, Vol. 18, No. 5, pp. 362-365, 2007

Number of pages: 4 Posted: 25 Aug 2010

Richard Krever

University of Western Australia Law School

Downloads 89 (485,455)

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62.

Structural Issues in the Taxation of Capital Gains

Australian Tax Forum, Vol. 1, No. 2, pp. 164-184, 1984

Number of pages: 22 Posted: 27 Mar 2011

Richard Krever

University of Western Australia Law School

Downloads 87 (492,287)

Citation 1

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63.

The Impact of Newspaper Reports on Fear of Violent Crime in Hong Kong

Runping Zhu, Richard Krever and Alfred Siu Kay Choi, "The impact of newspaper reports on fear of violent crime in Hong Kong" (2018) 39(4) Newspaper Research Journal 470-480

Number of pages: 11 Posted: 13 Mar 2019 Last Revised: 04 Jun 2020

Runping Zhu and Richard Krever

The University of Western Australia and University of Western Australia Law School

Downloads 86 (495,848)

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64.

The Evolution of Accounting Standards in Modern China as a Reflection of the Country's Challenging Shift to a Market Economy

(2022) 49(1) Accounting Historians Journal 39-51

Number of pages: 14 Posted: 26 Oct 2022

Yue Mei Guo and Richard Krever

Zhongnan University of Economics and Law and University of Western Australia Law School

Downloads 77 (529,540)

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65.

Justice Edmonds and Interpretation of Australia's GST Legislation

(2016) 45(2) Australian Tax Review 121-132

Number of pages: 12 Posted: 26 Apr 2016

Richard Krever and Jonathan Teoh

University of Western Australia Law School and affiliation not provided to SSRN

Downloads 77 (529,540)

Abstract:

66.

Involuntary and Statutory Supplies - The Australian GST Base Narrows

International VAT Monitor, Vol. 16, No. 1, pp. 19-22, 2005

Number of pages: 4 Posted: 25 Aug 2010

Richard Krever

University of Western Australia Law School

Downloads 73 (545,851)

Abstract:

67.

VAT Compliance Burdens in the OECD and China

British Tax Review No. 3 (2021), pp. 328-350

Number of pages: 24 Posted: 01 Dec 2021

Yan Xu and Richard Krever

University of New South Wales and University of Western Australia Law School

Downloads 72 (550,069)

Abstract:

68.

Taxation: Paying for Policy

Alison McClelland and Paul Smyth (eds.), Social Policy in Australia: Understanding for Action (Oxford University Press, Port Melbourne, 2014), pp. 243-258

Number of pages: 16 Posted: 25 Nov 2015

Richard Krever and Alison McClelland

University of Western Australia Law School and Australian Government

Downloads 72 (550,069)

Abstract:

69.

GST and Loan Intermediary Services: Australia

University of Western Australia School of Law, Taxation Law and Policy Working Group, Working Paper 17/02/01

Number of pages: 17 Posted: 12 Sep 2018

Richard Krever and Jonathan Teoh

University of Western Australia Law School and affiliation not provided to SSRN

Downloads 70 (558,517)

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70.

Tax Treaty Trends in Central Asian Former Soviet Nations

Bulletin for International Taxation, Vol. 66, No. 10, pp. 541-552, 2012

Number of pages: 12 Posted: 01 Nov 2012

Thaddeus Hwong, Peter Mellor and Richard Krever

Faculty of Liberal Arts & Professional Studies, York University, Monash Business School and University of Western Australia Law School

Downloads 67 (571,768)

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71.

Dissected Debt: Developing a Better Legislative Response to FCT v. Myer Emporium Ltd

Australian Tax Review, Vol. 31, pp. 128-138, 2002

Number of pages: 11 Posted: 22 Aug 2010

Richard Krever

University of Western Australia Law School

Downloads 67 (571,768)

Abstract:

72.

Bespoke Tax Rulings and Profit Shifting in the European Union: Assessing the EU’s Options

(2021) 36(3) Australian Tax Forum 347-368

Number of pages: 22 Posted: 31 Jan 2022

Shafi UK Niazi and Richard Krever

Monash Business School and University of Western Australia Law School

Downloads 64 (585,351)

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73.

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 63 (589,896)

Abstract:

74.

Tax Discretion in Hungary

THE DELICATE BALANCE: TAX, DISCRETION AND THE RULE OF LAW, pp. 319-333, Chris Evans, Judith Freedman, Richard Krever, eds., IBFD, 2011

Number of pages: 15 Posted: 12 Aug 2012

Borbala Kolozs and Richard Krever

Corvinus University of Budapest and University of Western Australia Law School

Downloads 63 (589,896)

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75.

Sharpcan and Australia's Peculiar Treatment of Capital Expenses

(2019) 96(9) Tax Notes International 709-712 (Nov. 25, 2019)

Number of pages: 4 Posted: 30 Jul 2020

Christina Allen and Richard Krever

Curtin University - Curtin Law School and University of Western Australia Law School

Downloads 62 (594,698)

Abstract:

76.

Australian Tax Reform - A Scorecard

Journal of International Taxation, February 2010, 21, 2, pp. 50-55.

Posted: 13 Aug 2012

Chris Evans and Richard Krever

University of New South Wales and University of Western Australia Law School

Downloads 60 (604,405)

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77.

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 59 (609,463)

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78.

Literal Reading of Territorial Law Pays Off in Stamp Duty Case

Tax Notes International, Vol. 56, No. 2, 2009

Number of pages: 3 Posted: 23 Sep 2010

Peter Mellor and Richard Krever

Monash Business School and University of Western Australia Law School

Downloads 56 (624,908)

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79.

Recognising the Cost of Purchased Goodwill

(2020) 35(1) Australian Tax Forum 59-87

Number of pages: 30 Posted: 29 Jul 2020

Christina Allen and Richard Krever

Curtin University - Curtin Law School and University of Western Australia Law School

Downloads 55 (630,185)

Abstract:

80.

Support Payments and the Personal Income Tax

(1983) 21(4) Osgoode Hall Law Journal 636-700

Number of pages: 66 Posted: 02 Mar 2016

Richard Krever

University of Western Australia Law School

Downloads 55 (630,185)

Abstract:

81.

Hong Kong

TAX RULES IN NON-TAX AGREEMENTS, pp. 403-425, M. Lang, P. Pistone, J. Schuch, C. Staringer, A. Storck, eds., Amsterdam: IBFD, 2012

Number of pages: 25 Posted: 01 Nov 2012

Yan Xu and Richard Krever

University of New South Wales and University of Western Australia Law School

Downloads 55 (630,185)

Abstract:

82.

A Tax Policy Legacy: Tim Edgar's Contributions to Tax Scholarship and Tax Legislation

Canadian Tax Journal/Revue fiscale canadienne, 2020, Vol. 68, No. 2, p. 517-537

Number of pages: 22 Posted: 27 Jul 2020

Richard Krever

University of Western Australia Law School

Downloads 52 (646,662)

Abstract:

83.

The Origin of Federal Income Taxation in Canada

Canadian Taxation, Vol. 3, No. 2, pp. 170-188, Winter 1981

Number of pages: 19 Posted: 02 Nov 2012

Richard Krever

University of Western Australia Law School

Downloads 52 (646,662)

Abstract:

84.

VAT and Financial Investments

Richard Krever, ‘VAT and Financial Investments’, chapter 12 in R. van Brederode and R. Krever (eds.), VAT and Financial Services: Comparative Law and Economic Perspectives (Springer, 2017) 189-197., University of Western Australia, Taxation Law and Policy Working Group, School of Law Working Paper: 17/01/29

Number of pages: 10 Posted: 19 Jul 2018

Richard Krever

University of Western Australia Law School

Downloads 50 (657,746)

Abstract:

85.

VAT and Loan Intermediary Services: China

University of Western Australia School of Law, Taxation Law and Policy Working Group, Working Paper 17/01/31, may be cited as: Na Li and Richard Krever, ‘Loan Intermediary Services: China’ in R. van Brederode and R. Krever (eds.), VAT and Financial Services: Comparative Law and Economic Perspective

Number of pages: 15 Posted: 12 Sep 2018 Last Revised: 01 Jun 2021

Na Li and Richard Krever

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

Downloads 49 (663,434)

Abstract:

86.

Edging Towards an Understanding of an Enterprise

International VAT Monitor, Vol. 17, No. 1, pp. 41-42, 2006

Number of pages: 2 Posted: 25 Aug 2010

Richard Krever

University of Western Australia Law School

Downloads 49 (663,434)

Abstract:

87.

The Great Consumption Tax Debate: Myths and Misconceptions, Truths and Half-Truths

(1992) 68 Current Affairs Bulletin (8 January), pp. 4-9

Number of pages: 6 Posted: 29 Aug 2012

Richard Krever

University of Western Australia Law School

Downloads 48 (669,294)

Abstract:

88.

Plain English Drafting, Purposive Drafting, Principle-based Drafting: Does Any of it Matter?

in Judith Freedman (ed.), Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management (Oxford: Oxford University Centre for Business Taxation, 2008) 189-195.

Number of pages: 7 Posted: 09 Feb 2021

Richard Krever

University of Western Australia Law School

Downloads 46 (681,401)

Citation 1

Abstract:

89.

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 43 (700,264)

Abstract:

90.

Parochialism and Catholic Advice

Tax Notes International, Vol. 7, pp. 193-211, 1993

Number of pages: 16 Posted: 27 Aug 2010

Richard Krever

University of Western Australia Law School

Downloads 43 (700,264)

Abstract:

91.

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 37 (741,243)

Abstract:

92.

Newspapers as tools to promote national agenda: How Chinese Communist Party newspapers frame images of the South China Sea disputes for national and international audiences

Runping Zhu and Richard Krever, ‘Newspapers as tools to promote national agenda: How Communist Party of China newspapers frame images for national and international audiences’ (2022) 18(2) Global Media and Communication 181-198

Number of pages: 19 Posted: 08 Aug 2022

Runping Zhu and Richard Krever

The University of Western Australia and University of Western Australia Law School

Downloads 33 (770,644)

Abstract:

93.

Can CFC Rules Be Illegal Subsidies?

(2022) 107(8) Tax Notes International 907-910

Number of pages: 5 Posted: 23 Nov 2022

Shafi UK Niazi and Richard Krever

Monash Business School and University of Western Australia Law School

Downloads 28 (810,267)

Abstract:

94.

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 27 (818,508)

Abstract:

95.

The United Kingdom Has Spoken: The Receding Impact of European Jurisprudence on the UK Interpretation of the Common VAT System

UWA Working Paper 20202; may be cited as Yige Zu and Richard Krever, ‘The UK has spoken: The receding impact of European jurisprudence on the UK interpretation of the common VAT system’ (2020) 49(1) Common Law World Review 75-91

Number of pages: 17 Posted: 14 Sep 2020

Yige Zu and Richard Krever

Durham University and University of Western Australia Law School

Downloads 27 (818,508)

Abstract:

96.

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 26 (827,052)

Abstract:

97.

Australia's Future Tax System

British Tax Review, No. 4 (2010), pp. 307-310

Number of pages: 5 Posted: 10 Feb 2021

Chris Evans and Richard Krever

University of New South Wales and University of Western Australia Law School

Downloads 26 (827,052)

Abstract:

98.

The Protection and Empowerment of Indonesian Female Migrant Domestic Workers: Proposals from a Multi-Stage Analysis

Rosita Tandos, Runping Zhu and Richard Krever, ‘The protection of and empowerment for Indonesian female migrant domestic workers: proposals from a multi-stage analysis’ (2022) 28(2) Asian Journal of Women’s Studies 205-227

Number of pages: 24 Posted: 09 Aug 2022

Runping Zhu, Rosita Tandos and Richard Krever

The University of Western Australia, State Islamic University Syarif Hidayatullah and University of Western Australia Law School

Downloads 25 (835,653)

Abstract:

99.

Structure and Policy of Australian Income Taxation

in Richard Krever (ed.), Australian Taxation: Principles and Practice (Sydney: Longman, 1987) 1-26.

Number of pages: 26 Posted: 21 Sep 2020

Richard Krever

University of Western Australia Law School

Downloads 24 (844,415)

Abstract:

100.

Tax Reviews in Australia: Before and After Henry

British Tax Review No. 4 (2009), pp. 339-351

Number of pages: 14 Posted: 10 Feb 2021 Last Revised: 12 Feb 2021

Richard Krever and Chris Evans

University of Western Australia Law School and University of New South Wales

Downloads 22 (862,410)

Abstract:

101.

Tax Expenditure Scholarship and Analysis in China

(2019) 34(1) Australian Tax Forum 1-21

Number of pages: 22 Posted: 16 Jul 2020

Yue Mei Guo and Richard Krever

Zhongnan University of Economics and Law - The School of Public Finance and Taxation and University of Western Australia Law School

Downloads 22 (862,410)

Abstract:

102.

Tribute: Abe Isaac Greenbaum and Australian Tax Teaching

(2000) 10(1) Revenue Law Journal, Article 1

Number of pages: 4 Posted: 17 May 2016

Richard Krever

University of Western Australia Law School

Downloads 18 (900,494)

Abstract:

103.

Social Security, Taxation Law, and Redistribution: Directions for Reform

Osgoode Hall Law Journal, Vol. 31, No. 1, pp. 63-135 (1993)

Number of pages: 76 Posted: 14 May 2021

Alison McClelland and Richard Krever

Australian Government and University of Western Australia Law School

Downloads 16 (929,897)

Abstract:

104.

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 15 (929,897)

Abstract:

105.

Responses to News Overload in a Non-Partisan Environment: News Avoidance in China

(2023) 13(3) SAGE Open 1-11. DOI: 10.1177/21582440231184864

Number of pages: 11 Posted: 10 Jul 2023

Tianchang Ni, Runping Zhu and Richard Krever

Communication University of China, The University of Western Australia and University of Western Australia Law School

Downloads 13 (950,057)

Abstract:

106.

The Impact of 'Manipulated News' on Student Attitudes and Perceptions and Their Participation in the Umbrella Movement in Hong Kong

Chesca Ka Po Wong, Runping Zhu, Richard Krever and Alfred Siu Choi, "The Impact of “Manipulated News” on Student Attitudes and Perceptions and Their Participation in the Umbrella Movement in Hong Kong" (2021) 7(2) Social Media + Society 1-11

Number of pages: 11 Posted: 13 Dec 2021

Chesca Ka Po Wong, Runping Zhu, Richard Krever and Alfred Siu Choi

Independent, The University of Western Australia, University of Western Australia Law School and Nanyang Technological University (NTU)

Downloads 13 (950,057)

Abstract:

107.

The Development of Centralised Income Taxation in Australia, 1901–1942

in P. Harris and D. de Cogan (eds.), Studies in the History of Tax Law, Volume 7 (Hart, 2015) 363-392

Number of pages: 30 Posted: 02 Aug 2023

Richard Krever and Peter Mellor

University of Western Australia Law School and Monash Business School

Downloads 10 (979,036)

Abstract:

108.

Avoidance, Evasion and Reform: Who Dismantled and Who's Rebuilding the Australian Income Tax System?

University of New South Wales Law Journal, Vol. 10, No. 2, pp 215-240 (1987)

Number of pages: 26 Posted: 25 Jun 2023

Richard Krever

University of Western Australia Law School

Downloads 7 (1,005,161)

Abstract:

109.

From Wartime Expedient to Enduring Element of Fiscal Federalism: Centralised Income Taxation in Australia since World War II

in P. Harris and D. de Cogan (eds.), Studies in the History of Tax Law, Volume 8 (Hart, 2017) 383-418

Number of pages: 36 Posted: 20 Jul 2023

Richard Krever and Peter Mellor

University of Western Australia Law School and Monash Business School

Downloads 4 (1,027,497)

Richard Krever

University of Western Australia Law School

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The Adoption of GST in Malaysia: Lessons Not Learned and a Few New Paths

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