Find us on Facebook Find us on LinkedIn Follow us on Twitter Subscribe to our YouTube channel

Antony Ting

Antony Ting

BSocSc(Hons) MTaxation, PhD, CPA, CTA
Senior Lecturer

Rm 519
H69 - Economics and Business Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9036 5393
Fax +61 2 9351 7473
antony.ting@sydney.edu.au

Bio

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. In the same year, Antony received the Business School Dean's Citation for Teaching in recognition of his outstanding teaching performance. Antony is a Fellow of the Chartered Association of Certified Accountants (UK), Associate member of the Hong Kong Institute of Certified Public Accountants, and a Chartered Tax Adviser of the Tax Institute. Antony is a member of the Expert Panel 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.

Newsroom articles

See all Newsroom items for Antony Ting

Publications

2014

1
Book/s

Sadiq K, Coleman CF, Krever R, Hanegbi R, Obst W, Jogarajan S and Ting A 2014 'Principles of Taxation Law 2014', Thomson Reuters, Sydney, Australia Link

4
Journal Article/s

Ting A 2014 'Managing the first class: knowing me knowing you', Teaching Matters, vol.7:1 Link

Ting A 2014 'iTax - Apple's International Tax Structure and the Double Non-Taxation Issue', British Tax Review:1, pp. 40-71 Link

Ho D and Ting A 2014 'Hong Kong's Corporate Group Structure: A Call for a Tax Consolidation Regime', International Tax Journal, vol.40:3, pp. 49-59 Link

Ting A 2014 'Old Wine in a New Bottle: Ireland's Revised Definition of Corporate Residence and the War on BEPS', British Tax Review:3, pp. 237-247 Link

Ting A 2014 'Now you see it now you don’t: Who is the taxpayer in the Macquarie Bank case', Australian Tax Forum, vol.29:3, pp. 477-491 Link

Ting A 2014 Forthcoming 'The Current State of Play of Foreign Investment Vehicles in China: Is Partnership a Rising Star?', Bulletin for International Taxation, vol.68:12 Link

Ting A and Ge X 2014 Forthcoming 'China’s Enterprise Income Tax System: Policy Objectives and Key Design Features', Australian Tax Forum

5
Conference Paper/s

Ting A 2014 'The Politics of BEPS - What does Apple's international tax structure reveal?', Finalising and Implementing the BEPS Agenda Program, Sydney, Australia, 18th November 2014 Link

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

10
Report/s

Ting A 2014 'Submission to the OECD's "Discussion Draft on Transfer Pricing Documentation and CbC Reporting"', Link

2013

1
Book/s

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 'The Taxation of Corporate Groups under Consolidation: An International Comparison', Cambridge University Press, Cambridge, United Kingdom Link

4
Journal Article/s

Ting A 2013 'Playing with Fire: Resetting Cost Bases of Assets in Consolidated Groups', Australian Tax Forum, vol.28:3, pp. 583-604

5
Conference Paper/s

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

2012

1
Book/s

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

4
Journal Article/s

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

5
Conference Paper/s

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

2011

1
Book/s

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

4
Journal Article/s

Huang E and Ting A 2011 'Editorial', Journal of Chinese Tax and Policy, vol.1:1, pp. 8

Ting A 2011 'The Unthinkable Policy Option? Key Design Issues under a System of Full Consolidation', Canadian Tax Journal, vol.59:3, pp. 421-62 Link

7
Thesis

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

2010

4
Journal Article/s

Ting A 2010 'Australia’s Consolidation Regime: A Road of No Return?', British Tax Review, vol.2, pp. 162-193 Link

Ting A 2010 'Multilateral Formulary Apportionment Model: A Reality Check', Australian Tax Forum, vol.25:1, pp. 95-136

5
Conference Paper/s

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

2009

1
Book/s

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

4
Journal Article/s

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

5
Conference Paper/s

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

2008

4
Journal Article/s

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

5
Conference Paper/s

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

2007

4
Journal Article/s

Ting A 2007 'Book review: Taxing Offshore Investment Income – A Comparative Review of Structural Issues', Australian Tax Forum, vol.22:4, pp. 69-70

2006

1
Book/s

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

4
Journal Article/s

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

5
Conference Paper/s

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

2005

4
Journal Article/s

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

6
Conference Proceeding/s

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 Link

2004

4
Journal Article/s

Ting A 2004 'Thin capitalisation: Issues on the 'gearing ratio'', Journal of Australian Taxation, vol.7:1, pp. 94-131

2003

4
Journal Article/s

Ting A 2003 'Taxation of Trust Income: a Comparison between Australia and the United Kingdom', Australian Tax Forum, vol.18:1, pp. 69-106

Research Grants

2012-2014

Mitigating tax barriers to trade and investment relations between Australia and the People's Republic of China

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 Discovery Project

See all Business School Grants

Research Expertise

  • Comparative tax analysis
  • Taxation of corporate groups
  • Interaction between accounting and tax rules
  • International taxation
  • Taxation of companies and shareholders

Recent Units Taught

  • CLAW3202 Tax Strategies for Business

    2014: Semester 2, 2013: Semester 2, 2012: Semester 2,

  • CLAW3202 Tax Strategies for Business

    2014: Semester 2, 2013: Semester 2, 2012: Semester 2,

  • CLAW6026 Taxation Law and Practice

    2014: Semester 1, Semester 2, 2013: Semester 1, Semester 2, 2012: Semester 1, Semester 2,

  • CLAW6026 Taxation Law and Practice

    2014: Semester 1, Semester 2, 2013: Semester 1, Semester 2, 2012: Semester 1, Semester 2,

Videos

Dr Antony Ting discusses Apple's tax structure and global tax avoidance.

1:24 mins Play video Download video (YouTube - Mb) Watch on YouTube


See all Business School Videos