Professor Lee Burns

Professor Lee Burns


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Degrees
BComm/LLB NSW; LLM (Hons) Syd

Courses Taught

  • Australian International Taxation
  • Comparative Income Tax
  • Comparative International Taxation
  • Tax Law in the Asia and Pacific Region
  • Tax Treaties
  • Goods and Services Tax Principles
  • Taxation of Business and Investment Income A
  • Tax Administration

    Transfer Pricing

    Taxation of Controlled Foreign Companies, Foreign Investment Funds and Transferor Trusts

Brief Biographical Details

Lee Burns was formerly a Professor in Taxation Law specialising in international and comparative tax law. Lee was a contributor to one of the leading comparative tax works - Tax Law Design and Drafting. Lee is the author of Controlled Foreign Companies: Taxation of Foreign Income (1992) and co-author of Interests in Non-Resident Trusts: A Review of Conflicting Regimes (1997). For many years, Lee was a co-author of Australian Taxation Law. Lee has authored many papers and articles on international tax and has advised Treasury and the Board of Taxation on the reform of Australia’s anti-deferral regimes.

Since 1991, Lee has provided assistance on the design and drafting of tax laws under the IMF's technical assistance program to over 20 developing countries, including Timor-Leste, Pakistan, Uganda, Lesotho and The Gambia. In recent years, Lee's development work has focused on the Pacific where he is currently working on tax reforms in most Pacific Island countries. For more details on this work, please see JuristDiction and the SAM. Lee has presented papers at the Asian Development Bank Institute's annual international tax conference and taught in training workshops for tax administrators under projects funded by aid agencies.

Lee was the 2007 recipient of the Graham Hill Award for contribution to the Australian tax profession.

Publications

Books | Book Chapters | Journal Articles | Notes | Conference Papers | Published Proceedings | Unpublished Proceedings | Other Presentations

Books

1999

Woellner, R, Burns, L, Barkozcy, S & Krever, R, Australian Taxation Law, CCH Ltd: Sydney (9th ed, 1999) (also 3rd ed - 1990, supplement - 1992, 4th ed - 1993, supplement - 1994, 5th ed - 1995, 6th ed - 1996, 7th ed - 1997, 8th ed - 1998)





1997

Burns, L & Krever, R, Interests in Non-resident Trusts: A Review of the Conflicting Income Tax Regimes, Australian Tax Research Foundation: Sydney (1997)





1992

Burns, L, Controlled Foreign Companies: The Taxation of Foreign Source Income, Longmans: Melbourne (1992)

Book Chapters

2009

Burns, L, “Attribution of Foreign Entity Income”, in C Evans & R. Krever (eds), Australian Business Tax Reform in Retrospect and Prospect, Thomson Reuters: Sydney (2009) 443-457





2007

Burns, L, “VAT in the Pacific”, in R. Krever & D. White (eds), GST In Retrospect and Prospect, Thomson, 2007





2006

Burns, L, “Methods of Calculating Foreign Investment Fund Income”, in J. Prebble (ed.), Taxing Offshore Investment Income, Fiscal Publications, Birmingham, 2006





Burns, L, “Special Problems of Calculating Foreign Investment Fund Income”, in J. Prebble (ed.), Taxing Offshore Investment Income, Fiscal Publications, Birmingham, 2006





2002

Burns, L, “Australia: The Tax Treatment of Transfer of Residence by Individuals”, in International Fiscal Association, The Tax Treatment of Transfer of Residence by Individuals, LXXXVIIb Cahiers de droit fiscal international (Deventer: Kluwer Law International, 2002).





2000

Burns, L & Krever, R, "Individual Income Tax" in Thuronyi (ed), Tax Law Design and Drafting, Kluwer Law International: Deventer (2000)





Burns, L & Krever, R, "Taxation of Income from Business and Capital" in Thuronyi (ed), Tax Law Design and Drafting, Kluwer Law International: Deventer (2000)





Burns, L & O'Donnell, P, "Australia: Taxation of Hybrid Financial Instruments in Cross-Border Transactions" in International Fiscal Association, Taxation of Hybrid Financial Instruments in Cross-Border Transactions, LXXXVa Cahiers de droit fiscal international, Kluwer: Deventer (2000), 109-134





1998

L. Burns & R. Krever, “Individual Income Tax”, in V Thuronyi (ed), Tax Law Design and Drafting, International Monetary Fund: Washington, USA (1998), 495-563





Burns, L, "Taxation of Expatriates: The Perspective of Developing and Transition Countries" in R Krever (ed), Taxation of Expatriates, Kluwer: Deventer (1998), 1-51





1992

Burns, L, "Finding the Information Trail: Some Experiences in International Tax Enforcement" in B Fisse, D Fraser & G Coss (eds), The Money Trail: Confiscation of Proceeds of Crime, Money Laundering and Cash Transactions Reporting, Law Book Co: Sydney (1992), 294-304

Journal Articles

2012

Burns, L, 'Resource Rent Taxation' (2012) 18(4) Asia-Pacific Tax Bulletin 312-326





Burns, L, 'Taxation of Non-Renewable Natural Resources' (2012) 66(9) Bulletin for International Taxation 504-515





2011

Thow, A, Heywood, P, Leeder, S & Burns, L, 'The global context for public health nutrition taxation' (2011) 14(1) Public Health Nutrition 176-186





2008

Burns, L, ‘Consumption Taxation of Supplies of Financial Services in the Asia-Pacific Region’ (2008) 14(5) Asia-Pacific Tax Bulletin 352-362





2007

Burns, L, ‘Harmonization of the Anti-Deferral Regimes’ (2007) 13(4) Asia-Pacific Tax Bulletin 269-288





2006

Burns, L, 'Reform of Australia’s CFC Rules' (2006) 21(2) Australian Tax Forum 149-219





2005

Burns, L, 'Rethinking the Design of Australia’s CFC Rules in the Global Economy' (2005) 59 Bulletin for International Fiscal Documentation 262-280





Burns, L, “Australia: Inbound Real Estate Investment”, (2005) (2) 26 Tax Management International Forum 3-7





2004

Burns, L, 'Taxation of Global Operations Conducted Through a Tax Haven Subsidiary' (2004) 25(4) Tax Management International Forum 3-8





Burns, L, 'Australia: Providing Access to Intangible Property: Alternatives and taxation Thereof' (2004) 25(3) Tax Management International Forum 3-7





Burns, L, 'Australia: Procedural Aspects of Filing, Guidance, Assessment, Verification and Tax Collection' (2004) 25(2) Tax Management International Forum 3-6





Burns, L & Gage, J, 'Australia: The Deductibility of Interest Paid by a Domestic Subsidiary to its Foreign Parent Corporation' (2004) 25(1) Tax Management International Forum 3-7





2003

Burns, L & Gage, J, 'Australia: Host Country Rules Pertaining to Positions Taken by a Taxpayer in Computing Host Country Income Tax Liability' (2003) 24(1) Tax Management International Forum 3-6





2002

Burns, L, 'Australia: Availability of Foreign Tax Credits (or Deductions) to Host Country Branch Taxpayer and Host Country Company Taxpayer' (2002) 23(2) Tax Management International Forum 3-6





Burns, L and Gage, J, 'Australia: Host Country Tax Consequences of Engaging in a Sale-Repurchase. Transcation Using Host Country Securities' (2002) 23(3) Tax Management International Forum 3-7





Burns, L and Gage, J, 'Australia: Inbound Investments in Securities Backed by Host Country-based Debt Obligations and Receivables' (2002) 23(4) Tax Management International Forum 3-6





2001

Burns, L, 'Australia: Availability for Treaty Benefits for Payments to Hybrid Entities' (2001) 22(1) Tax Management International Forum 3-8





Burns, L, 'Australia: Global Equity Plans' (2001) 22(3) Tax Management International Forum 3-6





Burns, L, 'Australia: Tax Advantaged Investments for Pooled Investment Funds' (2001) 22 (4) Tax Management International Forum 3-6





2000

Burns, L, 'The Border Between the Controlled Foreign Companies and Foreign Investment Fund Regimes' (2000) 6(2) UNSWLJ Forum 51-53





Burns, L, 'Australia: Taxation of Non-Resident Entertainers and Athletes' (2000) 22(1) Tax Management International Forum 3-8





Burns, L, 'Australia: Cross-Border Tax Arbitrage' (2000) 22(2) Tax Management International Forum 3-5





Burns, L, 'Australia: E-Commerce Trading Vehicles' (2000) 21(3) Tax Management International Forum 3-7





Burns, L, 'Australia: Inbound E-Commerce Activities' (2000) 21(4) Tax Management International Forum 3-9





1999

Burns, L, 'Commentary: Are Tax Treaties Necessary?' (1999) 53 Tax Law Review 39-49





Burns, L, 'Australia: Host Country Investments Through Derivative Instruments' (1999) 20(2) Tax Management International Forum 3-8





Burns, L, 'Australia: Host Country Corporate Expatriation Rules' (1999) 20(3) Tax Management International Forum 3-8





1998

Burns, L & Krever, R, 'Australia: Host Country Tax Considerations in Selecting an Entity to Conduct Inbound Business' (1998) 19(3) Tax Management International Forum 3-11





Burns, L & Krever, R, 'Australia: Host Country Tax Considerations in Conducting Ongoing Business Activities Abroad' (1998) 19(4) Tax Management International Forum 3-9





Burns, L, 'Host country taxation of partners on an international partnership' (1998) 19(2) Forum 3-6





1996

Vann, R & Burns, L, 'Australian Federal Court Rules that Frequent Flier Rewards are not Taxable' (1996) 13 Tax Notes International 947-950





Burns, L & Hamilton, R, 'Australian Tribunal Considers Application of Thin Capitalization Rules to a Discretionary Trust' (1996) 12 Tax Notes International 1995-1999





Burns, L & Hamilton, R, 'Application of the Australian Capital Gains Tax to Non-residents' (1996) 12 Tax Notes International 199-222





1995

Burns, L & Vann, R, 'Australian Court Considers Source of Interest Income and International Application of General Anti-Avoidance Provision' (1995) 11 Tax Notes International, 1631-1637





Burns, L, 'Australian Federal Court Considers Forex Gain and Loss Provisions' (1995) 10 Tax Notes International 1191-1196





Burns, L & Davis, R, 'Australia's Taxation of Foreign Trusts: Collection of Information' (1995) 1 Trusts and Trustees and International Asset Management 24-27





Burns, L & Davis, R, 'Australian Court Rules on Offshore Information Notices' (1995) 10 Tax Notes International 795-799





1991

Burns, L, 'The Taxation of Branch Profits' (1991)CCH Journal of Australian Taxation 28-39, 61-70





1990

Vann, R & Burns, L, 'Tax Treaties, the One Shot Deal and Capital Gains - Thiel v FCT' (1990) 2 Tax Notes International 1137-1140





Burns, L, 'Finding the Information Trail: Some Experiences in International Tax Enforcement' (1990) 2 Current Issues in Criminal Justice 111-121





Krever, R & Burns, L, 'Australian Foreign Source Income Reforms Settled' (1990) Bulletin for International Fiscal Documentation 579-588





1989

Burns, L, 'The Qualification Tests for the Indirect Foreign tax Credit' (1989) 23 Taxation in Australia 485-495





Woellner, R & Burns, L, 'International Information Flows - The Taxation Implications' (1989) 6 Australian Tax Forum 143-200





Burns, L & Woellner, R, 'Bilateral and Multilateral Exchanges of Information' (1989) 24 Taxation in Australia 656-668, reproduced in (1989) 7 Asian-Pacific Tax and Investment Bulletin 485

Notes

1996

Vann, R, Burns, L & Clarke, S, 'Case Note: Commissioner of Taxation (Cth) v Spotless Services' (1996) 70 Australian Law Journal 186-190





1995

Burns, L & Davis, R, 'Australia's Draft Taxation Ruling on Transfer Pricing and Permanent Establishments' (1995) 10 Tax Notes International 2095-2098





Burns, L, 'Australia's 1995-1996 Budget: International Tax Measures' (1995) 10 Tax Notes International 1716-1718





1994

Burns, L, 'Australian Tribunal Considers Definition of Resident and Overseas Employment Income Exemption' (1994) 8 Tax Notes International 1052-1054





Burns, L & Cooper, G, '1994 Tax Preview: Australia' (1994) 8 Tax Notes International 66-67





1993

Burns, L, 'Permanent Establishment: Tribunal Considers the Independent Agent Exception' (1993) 7 Tax Notes International 234-236





Burns, L, 'Australia High Court Establishes Principle for Spreading Deductions Over Tax Years' (1993) 6 Tax Notes International 1307-1308





Burns, L, 'Australia Government Introduces Amendments to Foreign Investment Fund Regime' (1993) 7 Tax Notes International 7-8





1991

Vann, R & Burns, L, 'FIF Rules and CFC Changes' (1991) 3 Tax Notes International 843-844





Vann, R & Burns, L, 'Exposure Draft Rulings' (1991) 3 Tax Notes International 743-746

Vann, R & Burns, L, 'Proposed Legislation' (1991) 3 Tax Notes International 627-629





Vann, R & Burns, L, 'Controlled Foreign Corporations' (1991) 3 Tax Notes International 507-509





Vann, R & Burns, L, 'Prime Minister's March Economic Statement' (1991) 3 Tax Notes International 403-405





Vann, R & Burns, L, 'Pending Legislation' (1991) 3 Tax Notes International 34-37





1990

Vann, R & Burns, L, '1990 Budget' (1990) 2 Tax Notes International 1025-1027





Vann, R & Burns, L, 'Recent Cases' (1990) 2 Tax Notes International 929-932





Vann, R & Burns, L, 'Pending Legislation' (1990) 2 Tax Notes International 709-711





Vann, R & Burns, L, 'Draft legislation on Taxation of Foreign Source Income' (1990) 2 Tax Notes International 829-832





Vann, R & Burns, L, 'Treasurer's Statements' (1990) 2 Tax Notes International 583-586





Vann, R & Burns, L, 'Draft Legislation - Taxation Laws Amendment Bill (No 2) 1990' (1990) 2 Tax Notes International 343-345

Conference Papers





Published Proceedings

1994

Burns, L & Hamilton, R, "International Aspects of Capital Gains Tax", presented to the 1994 NSW Intensive Seminar on Capital Gains Tax, Terrigal, 18-19 November 1994, 19-31





Burns, L, "Criteria for the Linkage between the Act Subject to Taxation and the Taxpayer (Nationality, Domicile or Residence or Source)", in Australian Law and Legal Thinking in the 1990s, the Australia report to the XIVth International Congress of Comparative Law, Athens, 31 July - 6 August 1994, 467-493





1989

Woellner, R & Burns, L, "Chasing Shadows - The Tax Administrator's Search for Information on International Tax Transactions: Problems and Possible Solutions, paper presented at the Pan-Pacific Conference IV - A Business, Economic and Technological Exchange, Sydney, May 29-June 1 1989, 451-453

Unpublished proceedings

2009

Burns, L, "The role and value of double tax agreements and tax information exchanged agreements in the Pacific environment", presented at 6th Annual Conference of the Pacific Islands Tax Administrators Association, Nuku'alofa Tonga, 8-10 September 2009





Burns, L, "Reforming the Anti-deferral Regimes", presented at Australian and Business Tax Reform in Retrospect and Prospect conference , Sydney, 23-25 February 2009





2008

Burns, L, "Renovating the Foreign Anti-Deferral Regimes - What is the State of Play?", a paper presented at NSW Division of the Taxation Institute of Australia's International Tax Masterclass, Sydney, 16 September 2008





Burns, L, "Indirect Taxation of Supplies of Financial Services in Asia", a paper presented at the 5th Annual Asian Tax Forum, New Delhi, India 11-13 May 2008





2007

Burns, L, “The Taxation of Financial Services under a VAT in Developing Countries”, a paper presented at the 4th annual Asian Tax Forum, Hanoi, Vietnam, April 19-20, 2007.





Burns, L, ‘Recent Developments in International Tax’, presented at the Taxation Institute of Australia’s conference Manoeuvring the Maze, Sydney, 25 May 2007





Burns, L, ‘Harmonisation of Australia’s Anti-deferral Regimes’, presented to the International Fiscal Association Meetings in Melbourne on 12 June 2007 and Sydney on 14 June 2007





Burns, L, ‘History and Policy of Australia’s Anti-deferral Regime’, presented at the Board of Taxation’s consultations in Sydney on 18 June 2007 and in Melbourne on 20 June 2007





2006

Burns, L, “The Design of VAT Laws in the Pacific”, paper presented at the 20th Anniversary of GST conference, Wellington, New Zealand, November 17 & 18, 2006





Burns, L, “Taxation of the Small Business Sector”, paper presented at the Third Annual Meeting of the Pacific Islands Tax Administrators’ Association, Raratonga, Cook Islands, August 8-10, 2006





2005

Burns, L, “Reform of Australia’s CFC Rules”, paper presented at the Taxation Institute of Australia’s International Tax Masterclass, Sydney, October 27, 2005





Burns, L, “Legal Framework for Designing a VAT Law”, paper presented at the Asian Development Bank’s Fifteenth International Tax Conference, Tokyo, Japan, September





Burns, L, “Legal Issues in the Design of Self Assessment Systems”, paper presented at the Second Annual Meeting of the Pacific Islands Tax Administrators’ Association, Apia, Samoa, August 9-11, 2005





Burns, L, “Reform of Australia’s CFC Rules”, paper presented at the Faculty of Law, University of Sydney Second Annual International Tax Seminar, 15 June 2005





Burns, L, “Design of CFC Rules in the Global Economy”, paper presented at the Australasian Tax Teachers Association Conference, Wellington, 26-28 January 2005





2004

Burns, L, “The NITA Bill and the Taxation of Foreign Source Income”, paper presented at the Faculty of Law, University of Sydney NITA Bill and CFC Reform Seminar, Sydney, 17 June 2004





2003

Burns, L, “International Aspects of Tax Administration”, paper presented at the Asian Development Bank’s Thirteenth Tax Conference, Tokyo, September 2003





Burns, L, “Taxation of Foreign Trusts”, paper presented at the Tax Institute’s Trusts Intensive Seminar, Sydney, August 12, 2003





2001

Burns, L, "International Tax and Tax Treaties", presented at the Asian Development Bank's Eleventh Tax Conference, Tokyo, 5-11 September 2001





Burns, L, "Cross-Border Tax Arbitrage", presented at the Asian Development Bank's Eleventh Tax conference, Tokyo, 5-11 September 2001





2000

Burns, L, "Issues in International Tax", presented at the Asian Development Bank's Tenth tax Conference, Tokyo, September 2000





Burns, L, "Cross-Border Tax Arbitrage", presented at the Asian Development Bank's Tenth Tax Conference, Tokyo, September 2000





Burns, L, " Taxation of Hybrid Entities", presented at the Asian Development Bank's Tenth Tax Conference, Tokyo, September 2000





1999

Burns, L & Vann, R, "International Aspects of Partnership Taxation", presented at Deakin University's Colloquium on Partnership Taxation, Long Island, June 1999, 1-19





Burns, L, "The Impact of Globalisation on Reforms of International Tax Rules", presented at the Asian Development Bank's Ninth International Tax Conference, Tokyo, October, 1999, 1-21





Burns, L & Krever, R, "Jurisdiction to Tax International Transactions: Identifying the Source of Income", presented at the Asian Development Bank's Ninth International Tax Conference, Tokyo, October, 1999, 1-15





1994

Burns, L, "Taxation of Australia's Offshore Investment", presented to the Australian Society of CPAs Centring on Excellence Workshop, Sydney, 18 March 1994





Burns, L, "The Taxation of Royalties Derived by Non-Residents with Particular Reference to Characterisation Issues under Double Tax Agreements", presented to the No 1 Sydney Taxation discussion Group, Sydney, 2 February 1994





1991

Burns, L, "Controlled Foreign Corporations: A Framework for Analysis", presented at the Taxation Institute of Australia's seminar, Demystifying the Taxation of Foreign Income, Sydney, August, 1991





Burns, L, "Current Issues in Double Tax Treaties", International Tax Workshop, Monash University, Melbourne, April 1991





1990

Burns, L, "An Introduction to Double Tax Treaties", Committee of Postgraduate Studies Conference on Double Tax Treaties, University of Sydney, Sydney, September 1990





Burns, L, "The Taxation of Dividends", Committee of Postgraduate Studies Conference on Taxation of Foreign Income - Controlled Foreign Corporations and Foreign Trusts, University of Sydney, Sydney, February 1990





1988

Woellner, R & Burns, L, "International Information Flows - The Taxation Implications", presented at the UNSW Taxation, Business and Investment Law Research Centre's International Tax Workshop, Terrigal, 26-28 August 1988

Other Presentations

2008

Burns, L, "Reforming the Anti-deferral Regimes", presented at LPD Seminar: Global Tax Reform, Sydney Law School, 30 October 2008





Panellist, Plenary Session, "Last to the Table Syndrome: Acceptability of 'Established' International Tax Rules to Developing Countries - An Asia Pacific Perspective, at the Deloitte Asia Pacific Global Tax Planning Conference, April 22, 2008





2006

Burns, L, ‘Economic Integration in the Asia-Pacific Region & GST/VAT’, presented at Twenty Years of GST: The Best Path Forward Conference - Wellington, NZ, 16-(18 November 2006)





2003

Panelist, Seminar C: Offshore Investment Funds, 57th Congress of the International Monetary Fund, Sydney, 31 Aug, 1-Sept 2003





Burns, L, ‘Emerging Issues in International Tax’, presented at the 13th Annual Tax Conference of the Asian Development Bank – Tokyo, Japan, (14-17 October, 2003)





Burns, L, ‘Foreign Investment Funds - Calculation of Income’, presented at the Annual Conference of the International Fiscal Association – Sydney, Australia, (14-17 October, 2003)





2000

Burns, L, ‘Current Issues in International Taxation and Tax Treaties’, presented at the 10th Annual Tax Conference of the Asian Development Bank – Tokyo, Japan, (2000)





1999

Burns, L, ‘Key Issues in International Taxation’, presented at the 9th Annual Tax Conference of the Asian Development Bank –Tokyo, Japan, (1999)





1998

Burns, L, ‘The perspectives of developing and transition countries’, Krever, R (ed), Kluwer: India, (1998) 1-51





1997

Panellist, Seminar C: Taxation of Expatriates, 51st Congress of the International Fiscal Association, New Delhi, 19-24 October 1997





Commentator, David Tillinghast International Tax Lecture, Are Tax Treaties Necessary?, (lecture delivered by Dr Avery Jones) NYU Law School, New York University, New York, 25 September 1997





1995

Panellist, Subject I: International Income Tax Problems of Partnerships, 49th Congress of the International Fiscal Association Congress, Cannes, 1995





Instructor, Taxation of International Transactions, State Tax Service, OECD-sponsored course, Moscow





1994

Instructor, Taxation of International Transactions, State Tax Service, OECD-sponsored course, Moscow