The Taxonomy of Taxation – Great Debates in Commercial and Corporate Law
Prof Kerrie Sadiq and Dr Bronwyn McCredie have contributed chapter 10 The Taxonomy of Taxation in the recently published Great Debates in Commercial and Corporate Law. This new textbook presents critical perspectives on corporate and commercial law, focussing on the key areas of trade and transactions, intellectual property, corporations and finance.
A most interesting read and available for purchase from Macmillan [posted May 2020]
Prof Sadiq publishes on the case for a universal income in South Africa.
Prof Kerrie Sadiq during her time as visiting professor in South Africa in 2019 collaborated with Professor Hanneke du Preez, University of Pretoria, to co-author a paper that investigates a universal basic income (UBI) model which provides a minimum payment to all citizens of a jurisdiction. This conceptual study investigates how the model can be used to address both poverty and income inequality, which is theoretically distinct from the traditional tax and transfer systems adopted by most jurisdictions. The paper can be sourced from https://www.tandfonline.com/toc/rsar20/current [posted May 2020]
May IRS series celebrates conference submissions – regardless of the ability to attend!
Dr Bronwyn McCredie organised the May internal research seminar to celebrate conference paper acceptances even though Covid 19 has prevented attendance at conferences. Congratulations are extended to the following ASC researchers:
Professor Ellie Chapple
- Chapple, Ellie; Lien Duong and ThuPhoung Truong, “Soft Regulatory Enforcement, Management Earnings Forecast Behaviour and Information Content of Analysts’ Earnings Forecasts in a Continuous Disclosure Environment” has been accepted for presentation at the 2020 Financial Markets & Corporate Governance Conference on Thursday 16th April – Friday 17th April, 2020.
- Li, Zhongtian; Chapple, Ellie and Jia, Jing, “Corporate Sustainability Committee and its Relation to Corporate Sustainability Performance” has been accepted for presentation in a RESEARCH FORUM (RF) at the 43rd Annual Congress of the European Accounting Association in Bucharest Romania from 27-29 May 2020.
- Clout, V and Chapple, E, “The high road or the low road? The information environment around backdoor market listing” has been accepted for presentation in a RESEARCH FORUM (RF) at the 43rd Annual Congress of the European Accounting Association in Bucharest Romania from 27-29 May 2020.
- Chapple, Ellie; Tan, D and Walsh, K, “Have you got protection? The effectiveness of Corporate Governance mechanisms for vulnerable firms” has been accepted the SHARK TANK session at the 43rd Annual Congress of the European Accounting Association in Bucharest Romania from 27-29 May 2020.
- Chapple, Ellie; Lien Duong and ThuPhoung Truong, “Coercive and voluntary disclosure – International approaches” has been accepted the SHARK TANK session at the 43rd Annual Congress of the European Accounting Association in Bucharest Romania from 27-29 May 2020.
- Chapple, Ellie; Islam, Tarikul “The emergence of hybrid corporations: A case study of social business corporations from the stakeholder perspective” has been accepted for presentation at a parallel session of the 2nd Accounting and Accountability in Emerging Economies (AAEE) Conference to be held at Essex Business School, University of Essex, UK 29th June to 1st July 2020.
- Biswas, Pallab; “Of “Queen Bees” and that “Special Place in Hell”: Does Board Gender Diversity Matter for Top Management Team Pathway?” has been accepted for presentation at a parallel session of AFAANZ Melbourne 5-7 July 2020.
Dr YuYu Zhang
- Chen, L., Wu, X., and Zhang, Y., ‘Information Transfers from Peer Firms’ Analyst Revisions’
- Lee, H., Zhang, Y., Chapple, L., and Pugliese, A., ‘The Effect of Business Group Affiliation on Audit Pricing after IFRS Adoption: Evidence from South Korea’
- Zhang, Y., Yao, T., and Zhang, Y., ‘Fraudulent Financial Reporting in China: Evidence from Renaming Behaviour’
Dr Bronwyn McCredie
- The effectiveness of voluntary corporate tax disclosures: an Australian case study (Tax Administration Conf.)
- Fight or Flight: CEO Human Capital During Financial Distress (UTS)
- Visiting position at Macquarie University, VUW and University of Canterbury
- Tax Special Interest
Dr Natalie Elms
- The contribution trajectory of outside directors: A qualitative inquiry
Professor Pamela Kent
- Perceptions of Analysts in Australia and the U.S. on Use of Statement of Cash Flows, AFAANZ, 2020.
Research assistant and PhD candidate Linda Bennison
- Understanding the hybrid nature of a horticultural marketing co-operative: The grower’s perspective [ISTR Canada]
- Downward accountability in three civil society organisational structures: A comparative study [ISTR Canada]
Professor Adrian Sawyer, guest speaker at the HDR min-tax symposium QUT Business school 18 February 2020
Prof Adrian Sawyer (University of Canterbury), the keynote speaker at our tax HDR student mini symposium at QUT with supervisors Professor Kerrie Sadiq, Professor Ellie Chapple & Dr Bronwyn McCredie
Corporate Law Teachers Conference: 2-4 February 2020, Monash University, Melbourne
QUT Business School Professor Ellie Chapple is pictured below with Wiley’s Mark Levings at the Corporate Law Teachers Conference.
Ellie, holding the second edition of Company Law, is evidence of how a research profile and teaching profile are complementary.
Women in Tax – January 2020
Congratulations to Dr Bronwyn McCredie, QUT SOA, for developing and chairing the inaugural ATTA Women in Tax event. This event successfully featured three world renowned tax academics at the recent ATTA conference held in January at Hobart.
QUT Business School and the Colin Brain Governance Fellowship 2019 Panel Discussion – November 26 2019
The Colin Brain Governance Fellowship, established to further education and research in corporate governance, financial management and business ethics, with the aim to enrich boards and their directors with the knowledge and skills to be ethical and informed leaders, in conjunction with the QUT Business School hosted a dynamic panel discussion ‘Why good people do bad things’. Moderated by David Fagan, QUT Adjunct Professor with panel members Karen Carmody (Qld Parliamentary Crime and Corruption Commissioner), Bernie Morrison (Container Exchange), Sonya Beyers (governance consultant) and Dr. Alistair Ping (QUT Adjunct Professor).
Complementing the panel discussion was a display of research posters from the School of Accountancy. Dr. Bronwyn McCredie’s’ Corporate Tax Transparency’ poster drew attention to the state of corporate tax disclosures, illustrating recent research into Australia’s voluntary tax transparency code undertaken with Professor Kerrie Sadiq
HDR researcher Xiaoyin Wei, supervised by Professor Chapple, presented a poster on her research ‘Accounting-based relative performance evaluation, Peer Firm’s Analyst Earnings Forecasts, and Managerial Decision Making’.
QUT 2019 Business School Research Colloquium
Celebrating a successful QUT Business School Research Colloquium are Asheesha Weerasinghe, Shakoor Ahmed, Linda Bennison, Xiaoyin Wei, Professor Ellie Chapple and Zhongtian Li. Student presentations included research posters, research presentations and three minute thesis.
Dr Bronwyn McCredie joins UQ and Griffith researchers debate
Following the success of a recently published paper “Navigating the fourth industrial revolution: Taxing automation for fiscal sustainability,” Dr. Bronwyn McCredie took part in a debate on taxing automation with researchers from QUT, UQ and Griffith University. The event was part of an ARC Discovery Project awarded to Dr. Alastair Stark at UQ entitled: Do Public Inquiries Matter? Tracking Inquiry Implementation in Australia (2018–2021).
Publication details are McCredie, B, Sadiq, K & Chapple, L, 2019, “Navigating the fourth industrial revolution: Taxing automation for fiscal sustainability”, Australian Journal of Management, volume. 44, no. 4, pp. 648-664 also available via QUT Eprints
2019 Accounting for Social Change presentations
Accounting for Social Change Research Group members, Dr Homaira Semeen, Linda Bennison and Professor Kerrie Sadiq, participated in the 2019 Business School Research Student Colloquium at the Gardens Point campus on November 22.
Dr Homaira Semeen presented her PhD findings titled Accounting control and modern slavery: A counter-intuitive case of compliant clothing factories. Linda Bennison presented findings from her Master of Philosophy study titled Co-operative grower member accountability.
In the final session Professor Kerrie Sadiq representing the School of Accountancy, joined professors from Economics & Finance, Advertising Marketing & Public Relations, and Management schools to provide a light-hearted story-scaping presentation based on Instagram profiles. The research colloquium provided HDR students with an opportunity to hone their skills, network with other students and disseminate their findings to the academic community.
Prof Kerrie Sadiq recognized for her contribution to International Tax
The Women of IFA Network with the support of Slaughter and May have identified leading female professionals in the field of international tax law from around the globe. QUT Professor Kerrie Sadiq is recognised for her contribution to tax research and teaching in international tax, tax expenditures, capital gains tax, transfer pricing, the OECD’s approach to base erosion and profit shifting (BEPS), Australia’s role in the BEPS project, and automatic exchange of tax information. Kerrie is co-editor of Australian Tax Review, an internationally recognised leading academic tax journal, co-author of taxation texts, and author of publications in both Australian and International journals and edited books. Congratulations Kerrie.
2019 ECR Writing Workshop
ECR & HDR business students enjoyed a two-day writing workshop at QUT Kelvin Grove campus at the start of November. Karyn Gonano, KLG Communications Director facilitated the workshop establishing writing context, providing 1-2-1 feedback, writing activities and exercises, writing circles and advice for the future. On the second day Sarah Dillon of Sarah Dillon International Business Services provided a presentation on using social media to enhance academic profiles and Twitter to increase impact and disseminate your research more widely. Concluding the program were reflections on a research career by Professor Ellie Chapple and Professor Kerrie Sadiq. Support for the workshop was provided by an AFAANZ Institutional Member Conference Support grant of $1000 and the QUT School of Accountancy.
Prof Kerrie Sadiq – visiting professor in South Africa
Professor Kerrie Sadiq recently spent two weeks in South Africa as a visiting professor in the Taxation Department at the University of Pretoria. During that time, she worked with academics and PhD students providing mentoring and, during a one-day Research Round Table, provided further input into the department’s research agenda and projects. She also collaborated with Professor Hanneke du Preez to co-author a paper on universal basic income. Kerrie presented a staff seminar where she delivered a paper entitled “A Framework for Assessing Business Sector Formulary Apportionment”.
University of Pretoria Taxation Symposium presentation by Prof Kerrie Sadiq
In the second week of her visit, Kerrie participated in the South African Institute of Chartered Accountants (SAICA) Annual Tax Symposium, presenting a paper entitled “Reducing Inequalities through Sustainable Tax Policy: Addressing the Challenges of Automation” and sitting on a panel discussing inequality and redistribution within the tax system. This was followed by a two-day University of Pretoria Academic Tax Symposium. At the Academic Tax Symposium, Kerrie presented a paper entitled “A proposal for implementing Universal Basic Income in South Africa” which she co-authored with Professor Hanneke du Preez of the University of Pretoria.
PhD Final Seminar Adam Ozdowski
An examination into the perceived importance of different fraud and financial misconduct report recipient characteristics
Many organisations continue to struggle with combating fraudulent activity. While there are a number of internal controls that can be put in place to reduce the risk of financial wrongdoing occurring, once someone has circumvented these internal controls, it is often whistle-blowing that brings the ongoing wrongdoing to the organisation’s attention. The importance of whistle-blowing can be seen in the protections against retaliation offered to those willing to come forward and report financial wrongdoing. The motivation for this study arises from the limited attention in previous literature given to report recipients as an important factor in motivating whistle-blowing intentions amongst employees.
Principal supervisor: Prof. Ellie Chapple
Violations and permission: Corporate culture – Presentation at Griffith University
Professor Ellie Chapple, QUT Business School presentation at Griffith University, September 18 2019
In the wake of the financial services Royal Commission, attention is turned to corporate culture: “The governance, culture and remuneration practices within organisations, the board’s role in overseeing these, and the need for change” is a key outcome of the Royal Commission. This paper argues the pathway for legal responsibility for corporate culture and provides typologies of corporate misconduct and examples of how researchers may observe and measure corporate culture.
2019 ECR Writing workshop Thursday 31 October and Friday 1 November 2019
ECR & HDR business students are invited to attend a two-day writing workshop at QUT Kelvin Grove campus. Karyn Gonano, KLG Communications Director will facilitate the first day, establishing writing context, providing 1-2-1 feedback, writing activities and exercises, writing circles and advice for the future. Professor Ellie Chapple QUT Business School will facilitate the second day of the workshop consolidating the skills from the first day.
Registration is free and allows attendance for either two or one day attendance. RSVP/registration is required for catering. Please advise any dietary restrictions as additional information in the registration booking link below: 2019 ECR Writing Circle Registration Link For further information or discuss special requirements please contact Ellie Chapple Phone: + 61 7 3138 0086 or email: Larelle.firstname.lastname@example.org
The Accounting for Social Change Research Group 2019 ECR Writing Workshop is sponsored by
UNSW Taxation and Business Law Insolvency Academics Network presentation
QUT Professor Ellie Chapple & Professor James Routledge (Hitotsubashi University, Tokyo) presented the paper Preservation: Director Retention & Safe Harbours for Financially Distressed Companies at the 2019 UNSW Taxation and Business Law Insolvency Academics Network on Friday September 13 2019. Pictured are participants at the workshop.
Samuel Sherry presents the first Business School Research Seminar in September 2019.
Australian National University PhD candidate Samuel Sherry presented to members of the Business School on Friday 6 September 2019. The presentation was both informative and thought provoking on the topic The R & D Tax Incentive as a source of funding for early stage firms: evidence from Australian mining exploration entities.’
Book review – Tax Design and Administration in a Post-BEPS Era | 2019 | RT5 | BEPS review 2019 3 BTR
A review by Associate Professor Glen Loutzenhiser, University of Oxford Faculty of Law, of the recently published book Tax Design and Administration in a Post-BEPS Era is now available. The book, written by Professor Kerrie Sadiq (QUT), Professor Richard Krever (UWA) and Dr Bronwyn McCredie (QUT) is described as “an important addition to the literature on BEPS. It will be particularly helpful for students and others new to BEPS and for those especially interested in the implementation of BEPS in developing economies.”
Download the review for free BEPS review 2019 3 BTR
The book can be purchased online via http://www.accountingeducation.com/subsites/fiscalpublications/BEPS/index.html
QUT Masters research paper Highly Commended in the 2019 Emerald Literati Awards
Congratulations Zhongtian Li, Shamima Haque and Professor Ellie (Larelle) Chapple from The Business School, Queensland University of Technology, Brisbane, Australia. The paper
published in Accounting Research Journal has been selected by the editorial team as Highly Commended in the 2019 Emerald Literati Awards.
2019 American Accounting Association Annual Meeting, San Francisco California USA | TR5
QUT Professor Ellie Chapple, pictured with the poster International Ownership and Audit Quality: Evidence from China, co-authored with Pallab Biswas, University of Otago, New Zealand, Muhammad Ali, La Trobe University, Australia and Sriyalatha Kumarasinghe, University of Otago, New Zealand.
Conference “Controlled Foreign Company Legislation” July 4-7, 2019, Rust (Burgenland), Austria | TR5
Organised by the Institute for Austrian and International Tax Law Vienna, in cooperation with the Doctoral Program for International Business Taxation.
Professor Kerrie Sadiq presented a report on Australia’s controlled foreign corporation legislation which was co-written with Professor Rick Krever of the University of Western Australia. The conference focused on Controlled Foreign Company (“CFC”) legislations from around the globe.
CFC rules as anti-abuse provisions have been increasingly gaining in importance. The format of the conference provided for a highly interactive environment in which reporters from all over the world shared their experience and research findings on how CFC rules are implemented in their jurisdictions, on the relationship between their CFC legislation and tax treaties/constitutional law/EU law, on the shortcomings of the current CFC rules and will provide recommendations on how to increase the effectiveness of their CFC legislation. The national reporters addressed various aspects in relation to their CFC legislation including a critical analysis of their CFC legislation, providing insights to current flaws, potential improvements, additional compliance burdens arising from their application and the need to strike a balance between the mechanical nature of CFC rules and the effectiveness of more subjective anti-abuse provisions. Using the comparative approach in the analysis, the conference aimed to provide the practical assessment of CFC rules as anti-abuse provisions, their effectiveness and their expected practical impact in the future.
Cambridge Tax Policy Conference | 8-9 July 2019
Prof Kerrie Sadiq presented the paper Taxing Automation for Distributive Justice, co-authored with Dr. Bronwyn McCredie and Prof Ellie Chapple, Queensland University of Technology, at the 2019 Cambridge Tax Policy Conference. The paper discusses three important normative philosophies of distributive justice: utilitarianism, libertarianism and John Rawls’ theory of justice, to consider a theoretical basis on which the redistribution of income via a tax on automation is justified before operationalising the pertinent theory via three alternate models of taxation. Evaluation of the models and a discussion on the shift in global tax policy from taxing income to taxing capital make this paper a fascinating read.
Corporate Tax Planning Workshop, 26 July 2019 | RT5
On 26th July 2019, QUT School of Accountancy and the Accounting for Social Change research Group hosted a workshop in conjunction with the University of Tasmania to discuss corporate tax planning strategies. Participants represented the University of Tasmania, the University of Western Australia, Monash University, and the University of Sydney as well as our own QUT academics. Discussions centered on such topics as the ‘Impact of Norms and Compliance Cultures on Corporate Tax Avoidance’, ‘Defending harmful tax practices: mining companies’ responses to the Australian Senate Inquiry into tax avoidance’, and ‘The Usefulness of the Tax Transparency Code’.
Ashesha Weerasinghe, QUT Master of Philosophy student supervised by Prof. Ellie Chapple and Dr. Bastiaan Breitmayer received 2018 academic excellence awards at the QUT Business School July 2019 presentation evening.
- Crowe Horwath Advisory Capstone Prize for the 2018 Academic Year for achieving the best overall performance in the unit AYB339 Accountancy Capstone
- CPA Australia Prize (3rd year) for the 2018 Academic Year for the best overall performance in the Accountancy major and eligible for membership of CPA Australia (CPA Program Ethics and Governance Segment plus CPA Australia Certificate of Excellence
School of Accountancy Research Seminar Series 2019 – Fan Yang UNSW Ph.D. candidate Friday 2 August 12 noon Gardens Point B304 | Hosted by Prof Ellie Chapple
‘Value Relevance of Historical Cost and Fair Value Accounting Information: Evidence from the European Real Estate Industry’
Extant evidence on the value relevance of fair values for tangible asset varies depending on the type of asset being measured, sample firms being examined, as well as research design being employed. This study re-assesses the value relevance of historical cost versus fair value accounting information in the context of the European real estate industry around mandatory IFRS adoption. I use this sample because of its unique operating characteristics and the variation in the sample firms’ accounting treatment method for their primary operating assets, i.e., investment properties, around IFRS adoption. I find that after controlling for the effect of systematic changes surrounding IFRS adoption, switching from the cost model to the fair value model when accounting for investment properties at the adoption of IFRS (or IAS 40) improves the value relevance of both balance sheet and net income information. I further find that fair value accounting information are of higher value relevance in countries with the custom of asset revaluation.
Tim Beale Ph.D. confirmation Tuesday July 30 | Z1124 1.00 pm Gardens Point
‘The adoption of a destination-based cash flow tax in the Australian corporate tax system to combat domestic and multinational tax avoidance’
The increasing prevalence of aggressive tax planning and profit shifting strategies (transfer pricing) adopted by domestic corporations and multinational enterprises (MNEs) combined with the rise of the digital economy and ever-increasing use of intangibles, has made corporate tax harder to collect increasing the efficiency costs of its collection. Consequently, the corporate tax base has become eroded and fragile. Declining contributions of corporate taxation to national revenue have exacerbated inequality in after-tax income at a time when there is large community unhappiness at growing inequality in pre-tax incomes. Periodic media reports in the Australian and international media raise the public profile of this public finance issue, which is called Base Erosion and Profit Shifting (BEPS) confronting Australia and other countries.
BEPS refers to the tax planning strategies used by multinational companies to exploit gaps and differences between tax rules of different jurisdictions internationally. This is done to artificially shift profits to low or no-tax jurisdictions where there is little or no economic activity.
The digital economy presents challenges not only for traditional areas of law such as contract and intellectual property but also for taxation law. The inherent characteristics of the internet mean that digitisation (as exemplified by e-commerce) challenges fundamental concepts of taxation law such as the place of a taxpayer’s residence and the source of income. The current system for allocating the rights to tax international profit is based on a compromise between the taxing incidences of “residence” and “source”. It has been argued by the Australian Treasury that given “the digital economy and the broader knowledge economy, that the concepts of source and residence may no longer adequately reflect the economic allegiance and benefits doctrine”. One proposed option is to change the method of taxing companies by taxing consumption rather than income. An example of this option includes the implementation of a destination-based cash flow tax (DBCFT). A DBCFT calculates a company’s tax by taxing cash inflows while deducting cash outflows and so tax consumption rather than income. A DBCFT is one of the forms of a Cash Flow Tax (CFT).
This research thesis examines the adoption of a DBCFT in the Australian tax system as a solution to combating domestic and multinational tax avoidance and progressing the domestic rules for international taxation. This domestic and multinational tax avoidance use aggressive tax planning such as the sequencing of transactions through jurisdictions to take advantage of treaty provisions or avoid treaty limitations.
This aggressive tax planning causes BEPS which results in tax not being paid in the jurisdiction (which creates a “Tax Gap”) where economic activity occurs – eroding revenue bases of countries and undermining the fairness and integrity of their tax systems. This is referred to as the “Corporate Tax Problem and Tax Gap”.
Prof Sadiq presenting at Singapore Management University | 2019 | RT5
On July 1, Professor Kerrie Sadiq, QUT, presented her latest findings on the implementation of the OECD’s base erosion and profit shifting (BEPS) program in 18 jurisdictions in a workshop, Tax Design and Administration in a Post Base Erosion and Profit Shifting (BEPS) Era. In the workshop Professor Sadiq provided a review of the 15 Actions along with details of the 18 case studies included in this project to show how jurisdictions are responding to the obligations set out in the Actions.
2020 ACCELERATE SCHOLARSHIPS | School of Accountancy accelerate scholarship.
Applications are invited for Accelerate Scholarships for QUT IF80 Master of Philosophy. Entry is February 2020 entry (no deferrals permitted) with three scholarships for full-time study on offer with a choice of eleven research topics to choose from. Scholarship amount of $20,290 per year for domestic and international students with fee-waiver for international students. Scholarship eligibility is GPA 6 and above (out of 7). Enquiries contact email@example.com
AFAANZ Conference Brisbane kicks off with PhD student symposium | 2019 |
QUT Professor Ellie Chapple and UWA Prof Jacqueline Birt joined forces to lead the Doctoral Symposium study group on Corporate Social Responsibility/Accounting Education at the Accounting and Finance Association of Australia and New Zealand Doctoral Symposium in Brisbane. So many talented early career researchers contributing made a great start to the AFAANZ conference being held in Brisbane from July 6 – 9.
QUT Accountancy June Boardroom Seminar Series | 2019 |
Associate Professor Mark Humphery-Jenner from UNSW Business School presented a research paper titled: ‘Of Fogs and Bogs: Why do companies make reports less readable?’ The presentation focusing on Fog index readability following securities litigation was well received by QUT Business School Accountancy staff.
Final 2019 BEPS report now available for free download | 2019 | RT5 | CPA FINAL REPORT Sadiq
The final report provides a comprehensive stock-take of the OECD’s BEPS implementation that looks beyond a mere checklist of action or non-action to explore the experiences of 18 different jurisdictions. It highlights the different approaches taken by capital importing and capital-exporting regions, developed and developing economies, OECD and non-OECD members, as well as G20 and non-G20 members. Led by QUT Professor Kerrie Sadiq, UC Professor Adrian Sawyer and QUT Dr. Bronwyn McCredie, funded by a CPA Global Perspectives Grant, 32 expert authors from around the globe contributed ‘must-know’ answers to questions stakeholders in the taxation system were asking. An excellent publication ready for downloading and reading.
QUT Prof Kerrie Sadiq to present at the Centre for Tax Law, Cambridge UK | 2019
Chosen from 90 abstracts, the paper titled ‘Taxing automation for distributive justice’ has been selected, along with 16 papers, for presentation at the 4th tax policy conference. Dr Sadiq will present the paper to an international audience at the Centre for Tax Law, Lucy Cavendish College, University of Cambridge, July 8-9 2019. The paper is authored by QUT researchers
- Dr. Bronwyn McCredie, QUT Business School, Brisbane, Australia
- Professor Kerrie Sadiq, Professor of Taxation, QUT Business School, Brisbane, Australia
- Professor Ellie Chapple, Professor, QUT Business School, Brisbane, Australia
QUT Prof Sadiq joins panel at 2019 Queensland Tax Forum | 2019
Prof. Kerrie Sadiq was recognised as an expert commentator at the Great Tax Panel Discussion held at the 2019 Queensland Tax Forum in Brisbane, May 31 2019.
ATTA Scholarship for QUT researcher Dr Bronwyn McCredie| 2019
Congratulations Dr Bronwyn McCredie
QUT School of Accountancy researcher
on the award of an ATTA Research
Scholarship for Women in Taxation
Wiley top downloaded paper 2017-2018 announced for QUT professors | 2019
QUT researchers Prof. Ellie Chapple & Prof. Pamela Kent co-authors of the 2017-2018 top downloaded article in Accounting & Finance – Women on boards and greenhouse gas disclosures
QUT forthcoming visitor| 2019 | RT2 | Professor Jacqueline Birt
Professor Jacqueline Birt, Professor of Accounting and Head of Department – Accounting and Finance for the UWA Business School, will visit the QUT School of Accounting from Tuesday 21 May until Friday 31 May. Professor Birt will be hosted by Professor Ellie Chapple and Dr Bronwyn McCredie. Professor Birt’s research focus is in international accounting and accounting education.
Submission to the Board of Taxation | 2019 | RT5
QUT Professor Kerrie Sadiq, Professor Rick Krever, QUT Dr Bronwyn McCredie and QUT Heidi Zummo (March, 2019) have forward a submission: ‘The Board of Taxation’s Post-Implementation Review of the Tax Transparency Code – Consultation Paper (February 2019)’.
Taxation Workshop | 2019 | RT5 download report here
QUT Professor Kerrie Sadiq was one of the scientific organisers of an international workshop, How Countries Learn to Tax – Complexity, legal transplants and legal culture. The workshop, from February 25 to March 1 2019 touched upon
– methodological considerations around doing comparative law and combining methods of comparative law with methods from other fields
– empirical understanding how a transplant process actually works and why it takes place
– theoretical discussion of key concepts and examination of how one can approach the empirical fact of transplants or international convergence of rules from a normative and philosophical point of view.
Australian Tax Review Editorial | 2019 | RT5 journal link
QUT Professor Kerrie Sadiq, in her role as editor of Australian Tax Review, has written an interesting editorial Another Election Year – More Promises of Tax Reform for Volume 48 Part 1.
Other articles in the journal include Where Are All the Women in Tax? – Ann O’Connell, Laws to Protect Tax Whistleblowing in Australia: What Does This Mean for Taxpayers and the Taxation Profession? – John McLaren, The Design Elements of Flow-Through Taxation – Alex Evans as well as Gareth Redenbach’s review of the BOOK Back to the Future: Double Taxation and the League of Nations, by Sunita Jogarajan
BEPS article in current issue of Company and Securities Law Journal | 2019 | RT5 | journal link
QUT Prof Kerrie Sadiq and University of Canterbury Prof Adrian Sawyer Base Erosion Profit Shifting article has been published in the current issue of Company and Securities Law Journal. As part of the Organisation for Economic Co-operation and Development’s Base Erosion and Profit Shifting project, country-by-country reporting (CbCR) has been promoted as a mechanism to enhance transparency with respect to the operations and tax planning activities of large multinational corporations.
In this article a cross-country comparative case study analysis is adopted, involving two jurisdictions which have implemented CbCR. This article provides a critical analysis of a series of semi-structured interviews conducted in Australia and New Zealand with key tax professionals, along with revenue officials, with the aim of ascertaining the views of the profession and their multinational corporate clients on the new CbCR requirements. The findings not only reinforced our prior expectations based on documentary analysis that the approaches of the two jurisdictions would differ but revealed significant differences in the level of involvement of tax practitioners in preparing for CbCR for corporations, and between large- and mid-tier firms.
BEPS and the global crackdown on multinational tax evasion | 2019 | RT5 | article link
CPA in their professional publication IN THE BLACK recently reviewed the new book authored by QUT Professor Sadiq, NZ UC Professor Sawyer and QUT Dr McCredie, called Tax Design and Administration in a Post-BEPS Era: A study of key reform measures in 18 jurisdictions. https://www.intheblack.com/articles/2019/05/01/beps-global-crackdown-tax-evasion
Book Launch: | 2019 | RT5 | book link
QUT Professor Kerrie Sadiq, Professor Adrian Sawyer and QUT Dr Bronwyn McCredie, Editors pictured at the launch of their Book, ‘Tax Design and Administration in a Post-BEPS Era), at the Australasian Tax Teacher’s Association Conference (ATTA), Perth, Western Australia, 16-18 January, 2019.
Peter Edwards Memorial medal award | 2018 | RT1
QUT Professor Ellie Chapple presented the 73rd Peter Edwards Memorial Lecture. The lecture, hosted jointly by the University of Adelaide and CPA Australia is named in honour of the founder of SA accounting firm Nexia, Edwards and Marshall. The presentation, ‘Synthesising accounting practice and research: accountants on the front line of financial crime’, provided thought-provoking insights into the opportunities and challenges for engagement between academe and practice in the context of forensic accounting to an audience of approximately 80 accounting academics and practitioners (University of Adelaide News, 2019).
Conference Presentations, Invitations, Professional Development and Workshops
Professor Chapple, Tarikul Islam and Dr Andrew West presented the paper, “Hybrid Corporations and the Business Case for Profit Social Enterprise” at Corporate Law Teachers Association conference, Auckland, 3-5 February 2019.
Professor Ellie Chapple (2019) participated as an invited external facilitator at Victoria University at Wellington, Victoria Business School PhD Colloquium on 27-28 February.
Robyn Trubshaw, presented her paper ‘Responsibilities within the Governance Space: A study of the role of the company secretary on contemporary boards’ at the Corporate Law Teachers Association Conference, Auckland, 3-5 February 2019.
Dr Bronwyn McCredie and Professor Kerrie Sadiq presented the paper “Navigating the 4th Industrial Revolution: Taxing Automation for Fiscal Sustainability” 31st Australasian Tax Teachers Association Conference, 16-19 January, Curtin University, Perth, 2019.
Professor Kerrie Sadiq presented the paper Comparative Experiences and Multidisciplinary Approaches to Research: An Accounting Law Perspective, How Countries Learn to Tax: Complexity, legal Transplants and legal Culture, In Leiden, The Netherlands, 25 February -1 March 2019
Professor Kerrie Sadiq (2019) was one of the Scientific Organizers at the Conference, How Countries Learn to Tax: Complexity, Legal Transplants and Legal Culture, In Leiden, The Netherlands, 25 February -1 March
Media Outlets and Online Industry publications
Professor Kerrie Sadiq was interviewed by Grant Wardell-Johnson in July 2018 and the interviews were recently published at KPMG Tax Now. The three part interview includes: Tax Now; Exploring a gender bias in tax and Tax through an academic lens
Professor Ellie Chapple (2019) Media Interview Alan Kohler 31 Jan 2019 on predicting the outcome of the Hayne Report for corporate boards. https://www.investsmart.com.au/investment-news/the-fed-presses-pause/144368
Chapple, Ellie & Sinnewe, Elisabeth (November 2018) So what’s a secretary to do? Banking Royal Commission raises questions about what’s in minutes. The Conversation, 28 November.
Peter Edwards Memorial medal presented to Professor Chapple.
Professor Ellie Chapple, QUT, presented the 73rd Peter Edwards Memorial Lecture. The lecture, hosted jointly by the University of Adelaide and CPA Australia is named in honour of the founder of SA accounting firm Nexia, Edwards and Marshall. The presentation, ‘Synthesising accounting practice and research: accountants on the front line of financial crime’, provided thought-provoking insights into the opportunities and challenges for engagement between academe and practice in the context of forensic accounting to an audience of approximately 80 accounting academics and practitioners (University of Adelaide News, 2019).
VUW PhD symposium | 2019
Professsor Ellie Chapple was invited as the facilitator at Victoria University Wellington PhD student symposium 27-28 February 2019.