BSocSc(Hons) MTaxation, PhD, CPA, CTA
H69 - Codrington Building
The University of Sydney
NSW 2006 Australia
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Antony is an internationally recognised expert on the taxation of corporate groups and international tax avoidance by multinational enterprises. He publishes regularly in leading domestic and international taxation law journals, including British Tax Review, Canadian Tax Journal and Australian Tax Forum. Antony's research on the taxation of corporate groups under consolidation is published as a monograph by the Cambridge University Press, UK. He is also the author of two leading Australian taxation law textbooks. Antony is a regular commentator on taxation issues in the media in both Australia and overseas.
Antony graduated from the University of Hong Kong with a Bachelor of Social Sciences (first class honours) with a major in Accounting, and obtained the Master of Taxation and Doctor of Philosophy from the Faculty of Law at the University of Sydney. His PhD research is the first comprehensive international comparative study of eight tax consolidation regimes in the world.
Antony won the 2011 Graham Hills IFA Research Award for his PhD research. He also won the inaugural Business School Research Award (Early Career Researcher Category) in 2013. Antony also repeatedly received the Business School Dean's Citation for Teaching in recognition of his sustained outstanding teaching performance. Antony is a Certified Public Accountant and a Chartered Tax Adviser of the Tax Institute.
Before embarking on an academic career at the University of Sydney, Antony was a tax partner in a major international accountancy firm, serving mainly multinational companies on corporate tax as well as international tax issues. His current research interests include comparative taxation, taxation of corporate groups, corporate taxation, international taxation, and the interaction between accounting rules and the tax law.
Australia's Google Tax may be the second in the world but it's too early to tell if it's the toughest 02 Dec 2016
The Conversation published an article authored by Associate Professor Antony Ting from the Business School about the toughness of Australia’s so-called ‘Google Tax’ in curbing multinational tax avoidance.
The Conversation, Smart Company
The Conversation and Smart Company published an article by Associate Professor Antony Ting that argues Donald Trump's planned cuts to company taxes will not prevent tax avoidance.
Antony Ting on 891 ABC Adelaide 31 Aug 2016
891 ABC Adelaide
Associate Professor Antony Ting spoke to 891 ABC Adelaide about the news about the order by the European Commission that requires Apple to pay Ireland $19 billion in back taxes.
Associate Professor Antony Ting commented on the Multinational Anti-Avoidance Law in an expert analysis of the Federal Budget published in The Conversation.
The Conversation published an opinion piece by Associate Professor Antony Ting about changes to Australian law to take action against multinational tax avoidance.
Sadiq K, Coleman C, Hanegbi R, Jogarajan S, Krever R, Obst W, Teoh J and Ting A 2016 'Principles of Taxation Law 2016', Thomson Reuters, Sydney, Australia
Ting A, Faccio T and Kadet J 2016 'Effects of Australia's MAAL and DPT on Internet-Based Business', Tax Notes International, vol.83, pp. 145-51
Ting A 2016 'Base erosion by intra-group debt and Action 4's best practice approach: a case study of Chevron', Tax Research Conference organised jointly by Sydney Law School and Max Planck Institute for Tax Law and Public Finance, Sydney, Australia, 29th November 2016
Ting A 2016 'BEPS by intra-group debt: a case study of Chevron', Uppsala-Sydney Tax Research Seminar, Uppsala, Sweden, 20th September 2016
Sadiq K, Coleman CF, Krever R, Hanegbi R, Obst W, Jogarajan S and Ting A 2015 'Principles of Taxation Law 2015', Thomson Reuters, Sydney, Australia
Ting A 2015 'iTax: Apple’s international tax avoidance structure and the double non-taxation issue (part 1)', International Taxation in China:2, pp. 27-32
Ting A 2015 'iTax: Apple’s international tax avoidance structure and the double non-taxation issue (part 2)', International Taxation in China:3, pp. 26-30
Ting A 2015 'iTax: Apple’s international tax avoidance structure and the double non-taxation issue (part 3)', International Taxation in China:4, pp. 27-31
Ho D and Ting A 2015 'New Tax Landscape for Cross-Border Merger & Acquisition Transactions and Intragroup Reorganizations in China', International Tax Journal, vol.41:4, pp. 37-48
Ting A and Thomson R 2015 'Digital Discruption and Corporate Tax Avoidance', Digital Disruption: The Impact on Business Models, Regulation and Financial Crime Conference, Sydney, Australia, 23rd November 2015
Ting A 2015 'Corporate Tax Reform and Transfer Pricing: The Context and Current Issues', Corporate Tax Reform and Transfer Pricing Summit 2015, Sydney, Australia, 18th November 2015
Ting A 2015 'Fairness in International Taxation?', EY's G30: A Business Leader Forum, Bowral, Australia, 7th August 2015
Ting A 2015 'A General Anti-BEPS Regime: An Inevitable Evil to Protect Australia's Corporate Tax Base?', 6th Queensland Tax Researchers Symposium (QTRS), Brisbane, Australia, 3rd July 2015
Ting A 2015 'Making Global Corporates Pay - A Critical Evaluation of the Worldwide Consolidation Model', Festival of Outrageous Tax Ideas, Sydney, Australia, 19th June 2015
Ting A 2015 'General anti-BEPS rule: a second best solution to BEPS?', Tax Research seminar series, Sydney, Australia, 4th May 2015
Ting A 2015 'Catch Me If You Can: Apple's iTax Structure and the Diverted Profits Tax', Tax Conference organised by Sydney Law School and Tokyo University Law School, Tokyo, Japan, 17th February 2015
Ho D and Ting A 2015 'The OECD Base Erosion Profit Shifting (BEPS) Action Plan and China's Tax Climate', Australia and New Zealand International Business Academy (ANZIBA) Conference, Melbourne, Australia, 13th February 2015
Ting A 2015 'Now you see it now you don't: who is the taxpayer in Macquarie Bank case?', Australasian Tax Teachers Association Conference, Adelaide, Australia, 21st January 2015
Ting A 2015 'Submission to the Senate Economics References Committee's enquiry "Corporate Tax Avoidance"',
Ting A 2015 'Improving the general anti-avoidance regime in response to base erosion and profit shifting – additional information provided on notice to the Senate Economics References Committee hearing on corporate tax avoidance',
Ting A 2014 'iTax: Apples $44 billion double non-taxed income and the politics of tax', Australasian Tax Teachers Association Conference, Brisbane, Australia, 22nd January 2014
Coleman CF, Hart G, Bondfield B, McKerchar M, McLaren J, Sadiq K and Ting A 2013 'Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions (9th Edition)', Thomson Reuters, Sydney, Australia
Sadiq K, Coleman CF, Krever R, Hanegbi R, Hart G, McLaren J, Obst W, Jogarajan S and Ting A 2013 'Principles of Taxation Law 2013', Thomson Reuters, Sydney, Australia
Ting A 2013 'Playing with Fire: Resetting Cost Bases of Assets in Consolidated Groups', Australian Tax Forum, vol.28:3, pp. 583-604
Ting A 2013 'Should the Government Subsidize Venture Capital: Commentary', Conference jointly organised by Max Planck Institute for Tax Law and Public Finance and Sydney Law School, Munich, Germany, 3rd September 2013
Ting A 2013 'Playing with Fire: Issues with the Cost Setting Rules under Consolidation', Australasian Tax Teachers Association Conference, Auckland, New Zealand, 25th January 2013
Sadiq K, Coleman CF, Krever R, Hanegbi R, Hart G, McLaren J, Obst W, Jogarajan S and Ting A 2012 'Principles of Taxation Law 2012', Thomson Reuters, Sydney, Australia
Ting A and Ho DHK 2012 'Tax Consolidation: Does it Have to be Complex for Hong Kong?', Hong Kong Law Journal, vol.42:2, pp. 431-52
Ting A and Ho D 2012 'Tax consolidation: A Case for Hong Kong'', 2012 American Accounting Association Western Region Meeting, Vancouver, Washington, United States, 20th April 2012
Coleman CF, Hart G, Bondfield B, McKerchar M, McLaren J, Sadiq K and Ting A 2011 'Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions (8th Edition)', Thomson Reuters, Sydney, Australia
Huang E and Ting A 2011 'Editorial', Journal of Chinese Tax and Policy, vol.1:1, pp. 8
Ting A 2011 'The taxation of corporate groups under the enterprise doctrine: a comparative study of eight consolidation regimes', PhD thesis, University of Sydney Law School, Sydney, NSW, Australia
Ting A 2010 'Multilateral Formulary Apportionment Model: A Reality Check', Australian Tax Forum, vol.25:1, pp. 95-136
Ting A 2010 'Comparative Analysis of Eight Consolidation Regimes: In Search of a Model Regime', 22nd Annual Australasian Tax Teachers’ Association Conference ATTA 2010 - "Changing Taxes for Changing Times", Sydney, Australia, 22nd January 2010
Coleman CF, Hart G, Bondfield B, McKerchar M, Sadiq K and Ting A 2009 'Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions (7th Edition)', Thomson Reuters, Sydney, Australia
Ting A 2009 'Book review: Comparative Perspectives on Revenue Law – Essays in Honour of John Tiley', Australian Tax Forum, vol.24:2, pp. 115-16
Ting A 2009 'Alternative Model of Taxation of Multinational Corporate Groups under Enterprise Doctrine', 21st Australasian Tax Teachers Association Annual Conference ATTA 2009, Christchurch , New Zealand, 21st January 2009
Ho D, Lau A and Ting A 2008 'An Overview of the Australian Skilled-Independent Migration for Managers: Immigration and Tax Perspectives', Journal of Immigration Asylum and Nationality Law, vol.22:1, pp. 63-78
Ting A 2008 'Taxation of Corporate Groups under Enterprise Doctrine: Conflicts and Compromises', 20th Annual Australian Tax Teachers Association Conference, Hobart Tasmania, Australia, 1st - 31st January 2008
Ting A 2007 'Book review: Taxing Offshore Investment Income – A Comparative Review of Structural Issues', Australian Tax Forum, vol.22:4, pp. 69-70
Coleman CF, Hart G, McKerchar M and Ting A 2006 'Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions (6th Edition)', Thomson, Sydney, NSW, Australia
Ting A 2006 'Definition of control under consolidation and controlled foreign company regimes: A comparison between Australia, New Zealand and the United States', New Zealand Journal of Taxation Law and Policy, vol.12:1, pp. 37-60
Dirkis M and Ting A 2006 'Cataloguing business tax reform seven years on', Australian Tax Forum, vol.21:4, pp. 601-646
Ting A 2006 'Deduction rules: Creating "Black Hole" or tax heaven? The Citylink case', 18th Annual Australasian Tax Teachers' Association Conference, Melbourne, VIC, Australia, 1st February 2006
Ting A 2005 'Policy and membership requirements for consolidation: A comparison between Australia, New Zealand and the US', British Tax Review, vol.3, pp. 311-334
Ting A 2005 'Ownership of companies and the definition of "Control" under consolidation and controlled foreign company regimes: A preliminary comparison between Australia, New Zealand and the US', 17th Annual Australasian Tax Teachers' Association Conference, Wellington, New Zealand, 28th January 2005
Ting A 2004 'Thin capitalisation: Issues on the 'gearing ratio'', Journal of Australian Taxation, vol.7:1, pp. 94-131
Ting A 2003 'Taxation of Trust Income: a Comparison between Australia and the United Kingdom', Australian Tax Forum, vol.18:1, pp. 69-106
China and Australia's conflicting tax rules and attitudes towards tax administration affect the level of trade, investment and labour mobility between the two countries. This project will explore and propose methods of reform for both the Chinese and Australian tax systems to strengthen our economic relationship.
ARC Linkage Grant 2012-2014
- Comparative tax analysis
- Taxation of corporate groups
- Interaction between accounting and tax rules
- International taxation
- Taxation of companies and shareholders
Recent Units Taught
2015: S1, S2,
CLAW3201 Australian Taxation System
2015: S1, S2,
CLAW3202 Tax Strategies for Business
2014: S1, S2,
CLAW6026 Taxation Law and Practice
2014: S1, S2,
CLAW6033 International Business Tax Strategy