Professor Graeme Cooper

BA LLB LLM DipJur (Sydney) LLM (Ill) LLM JSD (Col)
Professor of Taxation Law
Director, Ross Parsons Centre of Commercial, Corporate and Taxation Law

F10 - Law School (Camperdown)
The University of Sydney

Telephone +61 2 9351 0310
Fax +61 2 9351 0200

Website Ross Parsons Centre
Papers on the Social Science Research Network (SSRN)

Biographical details

Graeme Cooper studied tax in Australia and the United States and holds a doctorate in law from Columbia University. He has taught tax in Law Schools in Australia, Europe and the United States. His principal research and teaching focus is domestic corporate taxation, comparative tax law and tax policy.

He is the author of many articles published in Australian and international tax journals and a co-author of Cooper, Krever, Rider and Vann, Income Taxation Commentary and Materials, now in its fifth edition, one of the leading student works on the Australian income tax system. He serves on the Editorial Boards of the Canadian Tax Journal, e-Journal of Tax Research and the New Zealand Journal of Taxation Law and Policy and is Australian correspondent for Tax Notes International. He is a frequent conference speaker and has presented papers at conferences in Australia, Europe and North America.

He is a Member of the Board of Governors of the Australian Tax Research Foundation and a former Chair of the NSW Division of the Taxation Institute of Australia. He is a member of the Taxation Committee of the Law Council of Australia, the Canadian Tax Foundation, the International Fiscal Association and a fellow of the Taxation Institute of Australia.

He was admitted to legal practice in NSW (1980) and Victoria (1999) and practised in Sydney before entering teaching. He currently works part-time as a consultant to Greenwoods & Freehills, specialist tax advisers in Sydney.

Beginning in 1992, he has worked as a consultant on a variety of tax design and implementation projects in Asia, Europe and Africa for various international organisations including the OECD, the International Monetary Fund, the World Bank and other NGOs. From 1995-98 he worked in Paris for the Fiscal Affairs Division of the OECD where he was involved in technical assistance and training projects for Governments and officials from developing countries. He has worked on tax reform projects in Albania, Bulgaria, China, the SAR of Hong Kong, India, Latvia, Lesotho, Kyrgyzstan, Russia, and Slovenia, and been involved in tax reform projects with officials from the Czech Republic, Hungary, Lithuania, Romania, the Slovak Republic, and Vietnam.

In Australia, he has been commissioned to undertake projects by the Australian Taxation Office, the Board of Taxation and the Australian National Audit Office. He is regularly involved in consultations with government on the development, design and implementation of tax reform measures.

Teaching and supervision

  • Taxation of Business and Investment Income – A
  • Taxation of Business and Investment Income – B
  • Corporate Tax
  • Taxation of Corporate Groups
  • Tax Incentives

Selected grants

2012

  • Regulation and Reforms to Enhance Financial Stability in the Post-GFC Era; Hill J, Bird J, Cooper G, Dirkis M, McCracken S, Stumbles J, Tolhurst G, Vann R; Centre for International Finance and Regulation/Research Support.

Selected publications

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Books

  • Burgess, P., Cooper, G., Stewart, M., Vann, R. (2012). Cooper, Krever & Vann's Income Taxation: Commentary and Materials - Seventh Edition. Australia: Thomson Reuters.
  • Vann, R., Cooper, G., Burgess, P., Krever, R., Stewart, M. (2009). Income Taxation: Commentary and Materials (6th edition). Sydney: Thomson Reuters.
  • Cooper, G., Vann, R., Krever, R. (2005). Income Taxation: Commentary and Materials (5th edition). Sydney: Australian Tax Practice.
  • Cooper, G., Vann, R., Krever, R. (2002). Income Taxation: Commentary and Materials (4th edition). Sydney: Australian Tax Practice.

Edited Books

  • Cooper, G. (2008). Executing an Income Tax: Conference Series no 25. Sydney: Australian Tax Research Foundation.

Book Chapters

  • Duff, D., Cooper, G. (2013). Canada: Capital Gains Realized by an Austrian Private Foundation: Sommerer v. The Queen. In M. Lang, J. Owens, P. Pistone, et al. (Eds.), Tax Treaty Case Law around the Globe 2013, (pp. 241-260). The Netherlands: International Bureau of Fiscal Documentation (IBFD).
  • Perrou, K., Cooper, G. (2013). Greece: "Taxes Covered" - Is an extraordinary levy on business profits covered? In M. Lang, J. Owens, P. Pistone, et al. (Eds.), Tax Treaty Case Law around the Globe 2013, (pp. 13-22). The Netherlands: International Bureau of Fiscal Documentation (IBFD).
  • Kemmeren, E., Cooper, G. (2013). Netherlands: Thin capitalization rules are not inconsistent with DTCs and EU Law. In M. Lang, J. Owens, P. Pistone, et al. (Eds.), Tax Treaty Case Law around the Globe 2013, (pp. 129-156). The Netherlands: International Bureau of Fiscal Documentation (IBFD).
  • Cooper, G. (2011). Australia. In Guglielmo Maisto (Eds.), The Meaning of Enterprise, Business and Business Profits under Tax Treaties and EU Tax Law, (pp. 127-166). Amsterdam: IBFD.
  • Cooper, G. (2009). Business Tax Reform in Retrospect. In Chris Evans, Richard Krever, Peter Mellor (Eds.), Australian Business Tax Reform in Retrospect and Prospect, (pp. 39-52). Australia: Thomson Reuters.
  • Cooper, G. (2008). Sources of Complexity in the Income tax – Culprits Real and Imagined. In Graeme S Cooper (Eds.), Executing an Income Tax: Conference Series no 25, (pp. 1-17). Sydney: Australian Tax Research Foundation.
  • Cooper, G. (2008). Text, Structure, Presentation. In Graeme S Cooper (Eds.), Executing an Income Tax: Conference Series no 25, (pp. 123-179). Sydney: Australian Tax Research Foundation.
  • Cooper, G. (2008). The Discrete Charm of the VAT. In Luc Hinnekens and Philippe Hinnekens (Eds.), A Vision of Taxes within and outside European Borders, (pp. 179-201). The Netherlands: Wolters Kluwer Law & Business (Kluwer Law International).
  • Cooper, G. (2007). Five Reflections on the RBT's Vision for the Business Tax Base. In G Lehmann (Eds.), Business Tax Reform: Meet the Critics, (pp. 493-509). Sydney: Australian Tax Research Foundation.
  • Cooper, G., Wenzel, M. (2004). Does the Tax Value Method increase 'certainty' in dealing with tax? An experimental approach. In Centre for Tax System Integrity (Eds.), Centre for Tax System Integrity Working Paper Series, (pp. 1-37). ANU, Canberra: Centre for Tax System Integrity.
  • Cooper, G., Lanigan, S. (2003). Corporate – Shareholder Tax Integration – Australia. Cahiers de Droit Fiscal International Volume LXXXVIIIa, (pp. 131-160). The Netherlands: Kluwer Law International.
  • Lanigan, S., Cooper, G. (2003). Corporate-Shareholder Tax Integration. In Vann, Couzin, Derouin, Gammie (Eds.), Cahiers de Droit Fiscal International: Studies on International Fiscal Law, (pp. 131-160). The Netherlands: Wolters Kluwer Law & Business (Kluwer Law International).
  • Cooper, G., Lanigan, S. (2003). IFA Branch Reports – Australia. In Vann, Couzin, Derouin, Gammie (Eds.), Cahiers de Droit Fiscal International: Studies on International Fiscal Law, (pp. 154-160). The Netherlands: Wolters Kluwer Law & Business (Kluwer Law International).
  • Cooper, G. (2001). How Well Does TVM Express the Income Tax Base? In Yuri Grbich, Neil Warren (Eds.), Tax Value Method: Consultative Conference No. 22, (pp. 107-146). Australia: Atrf.
  • Cooper, G. (2000). The Future of the Income Tax. World Tax Conference 2000, (pp. 46:1-46:14). Canada: Canadian Tax Foundation.

Journals

  • Cooper, G. (2013). A Glimpse at Australia's GAAR Bill. Tax Notes International, 69(8), 759-763.
  • Cooper, G. (2013). Australia Moves to Improve Corporate Tax Transparency. Tax Notes International, 70(2), 112-114.
  • Cooper, G. (2013). Australia's Curious Paper on Profit Shifting. Tax Notes International, 70, 624-625.
  • Cooper, G. (2013). Official Defends Remarks on Base Erosion, Profit Shifting. Tax Notes International, 69, 1104-1105.
  • Cooper, G. (2013). Reforming the Taxation of Trusts: Piecing Together the Mosaic. Sydney Law Review, 35(1), 187-235.
  • Cooper, G. (2013). Seeing the bigger picture. Australian Tax Forum: a journal of taxation policy, law and reform, 28, 57-85.
  • Cooper, G. (2013). Some Additional Comments on Australia's Tax Policy Process. Canadian Tax Journal, 61(4), 1023-1029.
  • Cooper, G. (2013). Taxation by Analogy. Australian Tax Review, 42(4), 255-268.
  • Cooper, G., Pettigrew, J. (2013). The "new" Part IVA: one new section, but so many questions. Weekly Tax Bulletin, 8, 272-275.
  • Frost, T., Cooper, G. (2013). Trading one uncertainty for another? Ten years' experience with the debt-equity rules. Tax Specialist, 17(1), 2-10.
  • Cooper, G. (2012). An Aussie View of the Digital Tax Disruption. Tax Notes International, 68(11), 1001-1002.
  • Cooper, G. (2012). Australia. Tax Notes International, 68(13), 1184-1186.
  • Cooper, G. (2012). Australia Backpedaling on Business Expenditure Tax. Tax Notes International, 67(8), 721-723.
  • Cooper, G. (2012). Australia's Energy Tax Reform Packages. Tax Notes International, 66(4), 363-365.
  • Cooper, G. (2012). Government Releases Draft GAAR Legislation. Tax Notes International, 68(9), 798-801.
  • Cooper, G. (2012). Implementing an allowance for corporate equity. Australian Tax Forum: a journal of taxation policy, law and reform, 27(2), 241-271.
  • Cooper, G. (2012). Owner of Security Entitled to Imputation, Court Rules. Tax Notes International, 68(9), 795-797.
  • Cooper, G., White, A. (2012). The "income" of a trust - Draft TR 2012/D1 - controversy and contention. Weekly Tax Bulletin, 17, 621-624.
  • Cooper, G. (2012). Trends in Tax Reform. Asia-Pacific Journal of Taxation, 16(1), 113-145.
  • Cooper, G. (2011). Australia's GAAR Comes Alive in the Courts. Tax Notes International, 62, 559-66.
  • Cooper, G. (2011). Policy Forum: A Few Observations on Managing the Taxation of Corporate Groups-The Australian Experience. Canadian Tax Journal, 59(2), 265-294.
  • Cooper, G. (2011). Predicting the past - the problem of finding a countefactual in Part IVA. Australian Tax Review, 40(3), 185-200.
  • Cooper, G. (2011). Reforming the Taxation of Trusts in Australia: the State of Play. Tax Notes International, 62, 649-52.
  • Cooper, G. (2011). Theories of Modern Tax Reformers. Tax Specialist, 15(1), 2-16.
  • Cooper, G. (2010). Australia's Taxation of Trusts Set for Major Upheaval. Tax Notes International, 58, 49-54.
  • Cooper, G. (2010). Further Developments in the Reform of Australia's International Tax Rules. Tax Notes International, 60, 247-252.
  • Cooper, G. (2010). Legislating Principles as a Remedy for Tax Complexity. British Tax Review, 2010 (4), 334-360.
  • Cooper, G. (2010). Major Compliance Hurdles Ahead for Investing into the US [2010]. Weekly Tax Bulletin, 3 September 2010, 1458.
  • Cooper, G. (2010). The Changing landscape for Non-Residents Investing in Australian Trusts. Tax Notes International, 60, 443-453.
  • Cooper, G. (2009). New Legislation Targets Financial Arrangements. Tax Notes International, 53, 210-211.
  • Cooper, G., Wenzel, M. (2009). Testing Alternative Legal Paradigms: An Experiment in Designing Tax Legislation. Law and Social Inquiry, 34(1), 61-94.
  • Cooper, G. (2009). The Design and Structure of General Anti-Tax Avoidance Regimes. Bulletin for International Taxation, 63(1), 26-32.
  • Cooper, G. (2008). Australian High Court Dismisses Transfer Pricing Appeal. Tax Notes International, 51, 482-483.
  • Cooper, G. (2008). Board of Taxation Suggests Changes to CFC Regime. Tax Notes International, 49, 1096-1101.
  • Cooper, G. (2008). Year in Review - Australia. Tax Notes International, 52, 929-930.
  • Cooper, G., Moschner, M. (2007). Australian Parliament Considering International Tax Package. Tax Notes International, 46, 1095-1101.
  • Cooper, G. (2007). Budget Targets Corporate Consolidation System. Tax Notes International, 46, 777-782.
  • Cooper, G. (2007). New Draft Ruling on the Taxation of Earn-Out Arrangements. Weekly Tax Bulletin, 46.
  • Cooper, G. (2007). Trying to make sense of TOFA. Australian Tax Review, 36(3), 160-172.
  • Cooper, G. (2006). 2005 - Year in Review. Tax Notes International, 41, 11-12.
  • Cooper, G. (2006). Australia Targets Tax Shelter Promoters. Tax Notes International, 42, 952-956.
  • Cooper, G. (2006). The Emerging High Court Jurisprudence on Part IVA. Tax Specialist, 9(5), 234-250.
  • Cooper, G. (2005). Australia Amends Corporate Loss Rules. Tax Notes International, 40, 225-227.
  • Cooper, G. (2005). Australia's New Regime for Taxing Financial Arrangements (2006). Tax Notes International, 41, 159-165.
  • Cooper, G. (2005). Australian Tax Office Finalises Interest Withholding Tax Guidance. Tax Notes International, 38, 105-106.
  • Cooper, G. (2005). Budget Contains Unexpected Tax Measures. Tax Notes International, 38, 637-639.
  • Cooper, G. (2005). Decisions on Stapled Debt Shows Divided Federal Court. Tax Notes International, 40, 17-20.
  • Cooper, G. (2005). Treasury Review Income Tax Self-Assessment System. Tax Notes International, , 298-302.
  • Cooper, G. (2004). Australia Clarifies Interest Withholding Tax Under US, UK Tax Treaties. Tax Notes International, 35, 963-966.
  • Cooper, G. (2004). Australia's Macquarie Ruling is Bad Sign for Banks Issuing Stapled Instruments. Tax Notes International, 36, 453.
  • Cooper, G. (2004). Australian High Court Issues Judgment on Application of GAAR. Tax Notes International, 34, 994.
  • Cooper, G. (2004). Financial Arrangements Regime Faces New Hurdle. Tax Notes International, 35, 971-973.
  • Cooper, G. (2004). Tax Office Ups Scrutiny of Tax Haven Transactions. Tax Notes International, 33, 1171-1172.
  • Cooper, G. (2004). Year in Review. Tax Notes International, 37, 8.
  • Cooper, G. (2003). Australia to Amend Treatment of Foreign Exchange Gains and Losses. Tax Notes International, 30, 1068-1070.
  • Cooper, G. (2003). Australia's Debt Equity Rules. Bulletin for International Taxation, 57(8/9), 338-345.
  • Cooper, G. (2003). Australia's New Withholding Tax Rules. Tax Notes International, 29, 723-724.
  • Cooper, G. (2003). Australian Budget Includes Host of International Tax Measures. Tax Notes International, 30, 727-736.
  • Cooper, G. (2003). IFA Panel Discusses Anti-Avoidance Rules in International Tax. Tax Notes International, 31, 945-948.
  • Cooper, G. (2003). The Debt-Equity Distinction in Australian Tax Law. Bulletin for International Taxation, 57(8/9), 338-345.
  • Cooper, G. (2003). Year in Review - Australia. Tax Notes International, 31.
  • Cooper, G. (2003). Year in Review-Australia (2002). Tax Notes International, 28, 1258-1260.
  • Cooper, G. (2002). Australia Debuts New Venture Capital Measures for Foreign Investors. Tax Notes International, 27, 962-965.
  • Cooper, G. (2002). Australian Treasury Recycles Old Tax Ideas. Tax Notes International, 27, 1352-1355.
  • Cooper, G. (2002). Parliament Considers New Corporate Spin-Off Rules. Tax Notes International, 27, 514-515.
  • Cooper, G. (2002). Tax Year In Review-Australia (2001). Tax Notes International, 24, 1381-1384.
  • Cooper, G. (2001). Australia Reviews Tax Policy to Curb Runaway Corporations. Tax Notes International, 23, 683-684.
  • Cooper, G. (2001). Australia's Tax Reform Stalls-Again. Tax Notes International, 22, 1899-1900.
  • Cooper, G. (2001). Editorial. Australian Tax Review, 30(1), 3-4.
  • Cooper, G. (2001). Editorial. Australian Tax Review, 30(3), 115-116.
  • Cooper, G. (2001). How Well Does TVM Express the Current Income Tax Base? Australian Tax Forum: a journal of taxation policy, law and reform, 16(3), 361-409.
  • Cooper, G. (2001). International Experience with General Anti-avoidance Rules. S M U Law Review, 54(1), 83-130.
  • Cooper, G., Cunliffe, C. (2001). Skinning the Tax Avoidance Cat. Australian Tax Review, 30(1), 26-38.
  • Cooper, G., Vann, R. (2000). A Few Myths About the GST. University of New South Wales Law Journal, 23(2), 252-263.

Conferences

  • Cooper, G. (2014). Co-ordinating inconsistent choices: hybrids. Finalising and Implementing the BEPS Agenda: University of Sydney, Sydney, NSW: Presentation.
  • Cooper, G. (2012). Implementing an allowance for corporate equity. Joint Oxford Sydney Conference 2012, Australia: University of Sydney Law School.
  • Cooper, G. (2012). Part IVA - Grappling with the problem of 'purpose' paper. The Tax Institute 2012 Queensland Annual State Convention, Gold Coast: The Tax Institute.
  • Cooper, G. (2012). Part IVA anti-avoidance – tax litigation and legislative reform: Panel discussion and audience Q&A. National Tax Conference 2012: Know the Signs, Australia: The Institute of Chartered Accountants.
  • Cooper, G. (2012). Part IVA reform update. National Tax Conference 2012: Know the Signs, Australia: The Institute of Chartered Accountants.
  • Cooper, G. (2012). Reforming the Taxation of Trusts - Piecing Together the Mosaic. 24th Australasian Tax Teachers Association Conference 2012, Australia: University of Sydney Law School.
  • Cooper, G. (2001). How Well Does TVM Express the Income Tax Base. Tax Value Method: Consultative Conference, Sydney: Australian Tax Research Foundation.

Report

  • Hill, J., Cooper, G., Dirkis, M., McCracken, S., Stumbles, J., Tolhurst, G., Vann, R. (2014). Regulation and Reforms to Enhance Financial Stability in the Post-GFC Era - Report for the Centre for International Finance and Regulation (CIFR).

2014

  • Cooper, G. (2014). Co-ordinating inconsistent choices: hybrids. Finalising and Implementing the BEPS Agenda: University of Sydney, Sydney, NSW: Presentation.
  • Hill, J., Cooper, G., Dirkis, M., McCracken, S., Stumbles, J., Tolhurst, G., Vann, R. (2014). Regulation and Reforms to Enhance Financial Stability in the Post-GFC Era - Report for the Centre for International Finance and Regulation (CIFR).

2013

  • Cooper, G. (2013). A Glimpse at Australia's GAAR Bill. Tax Notes International, 69(8), 759-763.
  • Cooper, G. (2013). Australia Moves to Improve Corporate Tax Transparency. Tax Notes International, 70(2), 112-114.
  • Cooper, G. (2013). Australia's Curious Paper on Profit Shifting. Tax Notes International, 70, 624-625.
  • Duff, D., Cooper, G. (2013). Canada: Capital Gains Realized by an Austrian Private Foundation: Sommerer v. The Queen. In M. Lang, J. Owens, P. Pistone, et al. (Eds.), Tax Treaty Case Law around the Globe 2013, (pp. 241-260). The Netherlands: International Bureau of Fiscal Documentation (IBFD).
  • Perrou, K., Cooper, G. (2013). Greece: "Taxes Covered" - Is an extraordinary levy on business profits covered? In M. Lang, J. Owens, P. Pistone, et al. (Eds.), Tax Treaty Case Law around the Globe 2013, (pp. 13-22). The Netherlands: International Bureau of Fiscal Documentation (IBFD).
  • Kemmeren, E., Cooper, G. (2013). Netherlands: Thin capitalization rules are not inconsistent with DTCs and EU Law. In M. Lang, J. Owens, P. Pistone, et al. (Eds.), Tax Treaty Case Law around the Globe 2013, (pp. 129-156). The Netherlands: International Bureau of Fiscal Documentation (IBFD).
  • Cooper, G. (2013). Official Defends Remarks on Base Erosion, Profit Shifting. Tax Notes International, 69, 1104-1105.
  • Cooper, G. (2013). Reforming the Taxation of Trusts: Piecing Together the Mosaic. Sydney Law Review, 35(1), 187-235.
  • Cooper, G. (2013). Seeing the bigger picture. Australian Tax Forum: a journal of taxation policy, law and reform, 28, 57-85.
  • Cooper, G. (2013). Some Additional Comments on Australia's Tax Policy Process. Canadian Tax Journal, 61(4), 1023-1029.
  • Cooper, G. (2013). Taxation by Analogy. Australian Tax Review, 42(4), 255-268.
  • Cooper, G., Pettigrew, J. (2013). The "new" Part IVA: one new section, but so many questions. Weekly Tax Bulletin, 8, 272-275.
  • Frost, T., Cooper, G. (2013). Trading one uncertainty for another? Ten years' experience with the debt-equity rules. Tax Specialist, 17(1), 2-10.

2012

  • Cooper, G. (2012). An Aussie View of the Digital Tax Disruption. Tax Notes International, 68(11), 1001-1002.
  • Cooper, G. (2012). Australia. Tax Notes International, 68(13), 1184-1186.
  • Cooper, G. (2012). Australia Backpedaling on Business Expenditure Tax. Tax Notes International, 67(8), 721-723.
  • Cooper, G. (2012). Australia's Energy Tax Reform Packages. Tax Notes International, 66(4), 363-365.
  • Burgess, P., Cooper, G., Stewart, M., Vann, R. (2012). Cooper, Krever & Vann's Income Taxation: Commentary and Materials - Seventh Edition. Australia: Thomson Reuters.
  • Cooper, G. (2012). Government Releases Draft GAAR Legislation. Tax Notes International, 68(9), 798-801.
  • Cooper, G. (2012). Implementing an allowance for corporate equity. Australian Tax Forum: a journal of taxation policy, law and reform, 27(2), 241-271.
  • Cooper, G. (2012). Implementing an allowance for corporate equity. Joint Oxford Sydney Conference 2012, Australia: University of Sydney Law School.
  • Cooper, G. (2012). Owner of Security Entitled to Imputation, Court Rules. Tax Notes International, 68(9), 795-797.
  • Cooper, G. (2012). Part IVA - Grappling with the problem of 'purpose' paper. The Tax Institute 2012 Queensland Annual State Convention, Gold Coast: The Tax Institute.
  • Cooper, G. (2012). Part IVA anti-avoidance – tax litigation and legislative reform: Panel discussion and audience Q&A. National Tax Conference 2012: Know the Signs, Australia: The Institute of Chartered Accountants.
  • Cooper, G. (2012). Part IVA reform update. National Tax Conference 2012: Know the Signs, Australia: The Institute of Chartered Accountants.
  • Cooper, G. (2012). Reforming the Taxation of Trusts - Piecing Together the Mosaic. 24th Australasian Tax Teachers Association Conference 2012, Australia: University of Sydney Law School.
  • Cooper, G., White, A. (2012). The "income" of a trust - Draft TR 2012/D1 - controversy and contention. Weekly Tax Bulletin, 17, 621-624.
  • Cooper, G. (2012). Trends in Tax Reform. Asia-Pacific Journal of Taxation, 16(1), 113-145.

2011

  • Cooper, G. (2011). Australia. In Guglielmo Maisto (Eds.), The Meaning of Enterprise, Business and Business Profits under Tax Treaties and EU Tax Law, (pp. 127-166). Amsterdam: IBFD.
  • Cooper, G. (2011). Australia's GAAR Comes Alive in the Courts. Tax Notes International, 62, 559-66.
  • Cooper, G. (2011). Policy Forum: A Few Observations on Managing the Taxation of Corporate Groups-The Australian Experience. Canadian Tax Journal, 59(2), 265-294.
  • Cooper, G. (2011). Predicting the past - the problem of finding a countefactual in Part IVA. Australian Tax Review, 40(3), 185-200.
  • Cooper, G. (2011). Reforming the Taxation of Trusts in Australia: the State of Play. Tax Notes International, 62, 649-52.
  • Cooper, G. (2011). Theories of Modern Tax Reformers. Tax Specialist, 15(1), 2-16.

2010

  • Cooper, G. (2010). Australia's Taxation of Trusts Set for Major Upheaval. Tax Notes International, 58, 49-54.
  • Cooper, G. (2010). Further Developments in the Reform of Australia's International Tax Rules. Tax Notes International, 60, 247-252.
  • Cooper, G. (2010). Legislating Principles as a Remedy for Tax Complexity. British Tax Review, 2010 (4), 334-360.
  • Cooper, G. (2010). Major Compliance Hurdles Ahead for Investing into the US [2010]. Weekly Tax Bulletin, 3 September 2010, 1458.
  • Cooper, G. (2010). The Changing landscape for Non-Residents Investing in Australian Trusts. Tax Notes International, 60, 443-453.

2009

  • Cooper, G. (2009). Business Tax Reform in Retrospect. In Chris Evans, Richard Krever, Peter Mellor (Eds.), Australian Business Tax Reform in Retrospect and Prospect, (pp. 39-52). Australia: Thomson Reuters.
  • Vann, R., Cooper, G., Burgess, P., Krever, R., Stewart, M. (2009). Income Taxation: Commentary and Materials (6th edition). Sydney: Thomson Reuters.
  • Cooper, G. (2009). New Legislation Targets Financial Arrangements. Tax Notes International, 53, 210-211.
  • Cooper, G., Wenzel, M. (2009). Testing Alternative Legal Paradigms: An Experiment in Designing Tax Legislation. Law and Social Inquiry, 34(1), 61-94.
  • Cooper, G. (2009). The Design and Structure of General Anti-Tax Avoidance Regimes. Bulletin for International Taxation, 63(1), 26-32.

2008

  • Cooper, G. (2008). Australian High Court Dismisses Transfer Pricing Appeal. Tax Notes International, 51, 482-483.
  • Cooper, G. (2008). Board of Taxation Suggests Changes to CFC Regime. Tax Notes International, 49, 1096-1101.
  • Cooper, G. (2008). Executing an Income Tax: Conference Series no 25. Sydney: Australian Tax Research Foundation.
  • Cooper, G. (2008). Sources of Complexity in the Income tax – Culprits Real and Imagined. In Graeme S Cooper (Eds.), Executing an Income Tax: Conference Series no 25, (pp. 1-17). Sydney: Australian Tax Research Foundation.
  • Cooper, G. (2008). Text, Structure, Presentation. In Graeme S Cooper (Eds.), Executing an Income Tax: Conference Series no 25, (pp. 123-179). Sydney: Australian Tax Research Foundation.
  • Cooper, G. (2008). The Discrete Charm of the VAT. In Luc Hinnekens and Philippe Hinnekens (Eds.), A Vision of Taxes within and outside European Borders, (pp. 179-201). The Netherlands: Wolters Kluwer Law & Business (Kluwer Law International).
  • Cooper, G. (2008). Year in Review - Australia. Tax Notes International, 52, 929-930.

2007

  • Cooper, G., Moschner, M. (2007). Australian Parliament Considering International Tax Package. Tax Notes International, 46, 1095-1101.
  • Cooper, G. (2007). Budget Targets Corporate Consolidation System. Tax Notes International, 46, 777-782.
  • Cooper, G. (2007). Five Reflections on the RBT's Vision for the Business Tax Base. In G Lehmann (Eds.), Business Tax Reform: Meet the Critics, (pp. 493-509). Sydney: Australian Tax Research Foundation.
  • Cooper, G. (2007). New Draft Ruling on the Taxation of Earn-Out Arrangements. Weekly Tax Bulletin, 46.
  • Cooper, G. (2007). Trying to make sense of TOFA. Australian Tax Review, 36(3), 160-172.

2006

  • Cooper, G. (2006). 2005 - Year in Review. Tax Notes International, 41, 11-12.
  • Cooper, G. (2006). Australia Targets Tax Shelter Promoters. Tax Notes International, 42, 952-956.
  • Cooper, G. (2006). The Emerging High Court Jurisprudence on Part IVA. Tax Specialist, 9(5), 234-250.

2005

  • Cooper, G. (2005). Australia Amends Corporate Loss Rules. Tax Notes International, 40, 225-227.
  • Cooper, G. (2005). Australia's New Regime for Taxing Financial Arrangements (2006). Tax Notes International, 41, 159-165.
  • Cooper, G. (2005). Australian Tax Office Finalises Interest Withholding Tax Guidance. Tax Notes International, 38, 105-106.
  • Cooper, G. (2005). Budget Contains Unexpected Tax Measures. Tax Notes International, 38, 637-639.
  • Cooper, G. (2005). Decisions on Stapled Debt Shows Divided Federal Court. Tax Notes International, 40, 17-20.
  • Cooper, G., Vann, R., Krever, R. (2005). Income Taxation: Commentary and Materials (5th edition). Sydney: Australian Tax Practice.
  • Cooper, G. (2005). Treasury Review Income Tax Self-Assessment System. Tax Notes International, , 298-302.

2004

  • Cooper, G. (2004). Australia Clarifies Interest Withholding Tax Under US, UK Tax Treaties. Tax Notes International, 35, 963-966.
  • Cooper, G. (2004). Australia's Macquarie Ruling is Bad Sign for Banks Issuing Stapled Instruments. Tax Notes International, 36, 453.
  • Cooper, G. (2004). Australian High Court Issues Judgment on Application of GAAR. Tax Notes International, 34, 994.
  • Cooper, G., Wenzel, M. (2004). Does the Tax Value Method increase 'certainty' in dealing with tax? An experimental approach. In Centre for Tax System Integrity (Eds.), Centre for Tax System Integrity Working Paper Series, (pp. 1-37). ANU, Canberra: Centre for Tax System Integrity.
  • Cooper, G. (2004). Financial Arrangements Regime Faces New Hurdle. Tax Notes International, 35, 971-973.
  • Cooper, G. (2004). Tax Office Ups Scrutiny of Tax Haven Transactions. Tax Notes International, 33, 1171-1172.
  • Cooper, G. (2004). Year in Review. Tax Notes International, 37, 8.

2003

  • Cooper, G. (2003). Australia to Amend Treatment of Foreign Exchange Gains and Losses. Tax Notes International, 30, 1068-1070.
  • Cooper, G. (2003). Australia's Debt Equity Rules. Bulletin for International Taxation, 57(8/9), 338-345.
  • Cooper, G. (2003). Australia's New Withholding Tax Rules. Tax Notes International, 29, 723-724.
  • Cooper, G. (2003). Australian Budget Includes Host of International Tax Measures. Tax Notes International, 30, 727-736.
  • Cooper, G., Lanigan, S. (2003). Corporate – Shareholder Tax Integration – Australia. Cahiers de Droit Fiscal International Volume LXXXVIIIa, (pp. 131-160). The Netherlands: Kluwer Law International.
  • Lanigan, S., Cooper, G. (2003). Corporate-Shareholder Tax Integration. In Vann, Couzin, Derouin, Gammie (Eds.), Cahiers de Droit Fiscal International: Studies on International Fiscal Law, (pp. 131-160). The Netherlands: Wolters Kluwer Law & Business (Kluwer Law International).
  • Cooper, G., Lanigan, S. (2003). IFA Branch Reports – Australia. In Vann, Couzin, Derouin, Gammie (Eds.), Cahiers de Droit Fiscal International: Studies on International Fiscal Law, (pp. 154-160). The Netherlands: Wolters Kluwer Law & Business (Kluwer Law International).
  • Cooper, G. (2003). IFA Panel Discusses Anti-Avoidance Rules in International Tax. Tax Notes International, 31, 945-948.
  • Cooper, G. (2003). The Debt-Equity Distinction in Australian Tax Law. Bulletin for International Taxation, 57(8/9), 338-345.
  • Cooper, G. (2003). Year in Review - Australia. Tax Notes International, 31.
  • Cooper, G. (2003). Year in Review-Australia (2002). Tax Notes International, 28, 1258-1260.

2002

  • Cooper, G. (2002). Australia Debuts New Venture Capital Measures for Foreign Investors. Tax Notes International, 27, 962-965.
  • Cooper, G. (2002). Australian Treasury Recycles Old Tax Ideas. Tax Notes International, 27, 1352-1355.
  • Cooper, G., Vann, R., Krever, R. (2002). Income Taxation: Commentary and Materials (4th edition). Sydney: Australian Tax Practice.
  • Cooper, G. (2002). Parliament Considers New Corporate Spin-Off Rules. Tax Notes International, 27, 514-515.
  • Cooper, G. (2002). Tax Year In Review-Australia (2001). Tax Notes International, 24, 1381-1384.

2001

  • Cooper, G. (2001). Australia Reviews Tax Policy to Curb Runaway Corporations. Tax Notes International, 23, 683-684.
  • Cooper, G. (2001). Australia's Tax Reform Stalls-Again. Tax Notes International, 22, 1899-1900.
  • Cooper, G. (2001). Editorial. Australian Tax Review, 30(1), 3-4.
  • Cooper, G. (2001). Editorial. Australian Tax Review, 30(3), 115-116.
  • Cooper, G. (2001). How Well Does TVM Express the Current Income Tax Base? Australian Tax Forum: a journal of taxation policy, law and reform, 16(3), 361-409.
  • Cooper, G. (2001). How Well Does TVM Express the Income Tax Base. Tax Value Method: Consultative Conference, Sydney: Australian Tax Research Foundation.
  • Cooper, G. (2001). How Well Does TVM Express the Income Tax Base? In Yuri Grbich, Neil Warren (Eds.), Tax Value Method: Consultative Conference No. 22, (pp. 107-146). Australia: Atrf.
  • Cooper, G. (2001). International Experience with General Anti-avoidance Rules. S M U Law Review, 54(1), 83-130.
  • Cooper, G., Cunliffe, C. (2001). Skinning the Tax Avoidance Cat. Australian Tax Review, 30(1), 26-38.

2000

  • Cooper, G., Vann, R. (2000). A Few Myths About the GST. University of New South Wales Law Journal, 23(2), 252-263.
  • Cooper, G. (2000). The Future of the Income Tax. World Tax Conference 2000, (pp. 46:1-46:14). Canada: Canadian Tax Foundation.

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