People_

Professor Emeritus Graeme Cooper

BA LLB LLM DipJur (Sydney) LLM (Ill) LLM JSD (Col)

Professor of Taxation Law

Phone

+61 2 9351 0310

Fax

+61 2 9351 0200

Email

graeme.cooper@sydney.edu.au

Address

F10 - Law School (Camperdown)

The University of Sydney

Websites

Papers on the Social Science Research Network (SSRN)

Ross Parsons Centre

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.

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

PhD and master's project opportunities

Taxation Law

Selected publications

Income Taxation: Commentary & Materials - 9th edition

(Thomson Reuters, 2020)

Cooper, Krever & Vann's Income Taxation: Commentary and Materials - Seventh Edition

(Thomson Reuters, 2012)

Income Taxation: Commentary and Materials (6th edition)

(Thomson Reuters, 2009)

Executing an Income Tax: Conference Series no 25

(Australian Tax Research Foundation, 2008)

Income Taxation: Commentary and Materials (5th edition)

(Australian Tax Practice, 2005)

Income Taxation: Commentary and Materials (4th edition)

(Australian Tax Practice, 2002)

Publications

By Type

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Books

Cooper, G., Dirkis, M., Stewart, M., Vann, R. (2023). Income Taxation: Commentary & Materials - 10th edition. Pyrmont, NSW: Thomson Reuters (Professional) Australia Ltd.
Stewart, M., Cooper, G., Vann, R., Dirkis, M. (2020). Income Taxation: Commentary & Materials - 9th edition. Australia: Thomson Reuters.
Ault, H., Arnold, B., Cooper, G. (2019). Comparative Income Taxation: A Structural Analysis, 4th edition. Wolters Kluwer.
Cooper, G., Dirkis, M., Stewart, M., Vann, R. (2017). Income Taxation: Commentary and Materials - 8th Edition. Australia: Thomson Reuters.
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.

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Edited Books

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

Book Chapters

Cooper, G. (2021). Australia Income Tax General Anti-Avoidance Rule. In Brian J Arnold (Eds.), The General Anti-Avoidance Rule: Past, Present, and Future. Toronto, Ontario: Canadian Tax Foundation.
Cooper, G., Vann, R. (2021). Transfer Pricing Money 'bis'. In Georg Kofler, Ruth Mason, Alexander Rust (Eds.), Thinker, Teacher, Traveler - Reimagining International Tax: Essays in Honor of H. David Rosenbloom, (pp. 153-179). Amsterdam: IBFD.
Cooper, G. (2019). Setting Interest Rates in Transfer Pricing. In Eric C.C. M. Kemmeren et al (Eds.), Tax Treaty Case Law around the Globe 2018. Amsterdam, the Netherlands: International Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2018). The case against removing imputation. In P. Broderick, G. Cooper, K. Davis, R. Deutsch, M. Dirkis, J. Dunne et al (Eds.), The Australian taxation system: The 2017 great debate, (pp. 143-163). Sydney: The Tax Institute.
Cooper, G. (2018). The role and meaning of "purpose" in statutory GAARs. In Nigar Hashimzade, Yulia Epifantseva (Eds.), The Routledge Companion to Tax Avoidance Research, (pp. 78-96). Oxon: Routledge. [More Information]
Cooper, G. (2017). Be Careful What you Wish For. In E. Kemmeren, D. Smit, P. Essers, M. Lang, J. Owens, P. Pistone, A. Rust et al. (Eds.), Tax Treaty Case Law Around the Globe 2016. Amsterdam: International Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2017). Some Thoughts on the BEPS Proposals to Control Treaty Abuse. In Sam Sim, Mei-June Soo (Eds.), Asian Voices: BEPS and Beyond, (pp. 297-320). Amsterdam: International Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2016). Australia: Enforcing Tax Claims Cross-Border. In E. Kemmeren, D. Smit, P. Essers, M. Lang, J. Owens, P. Pistone, A. Rust et al. (Eds.), Tax Treaty Case Law Around the Globe 2016, (pp. 415-418). Amsterdam: International Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2016). Australia: Pricing Money - Chevron Saga. In E. Kemmeren, D. Smit, P. Essers, M. Lang, J. Owens, P. Pistone, A. Rust et al. (Eds.), Tax Treaty Case Law Around the Globe 2016, (pp. 185-197). Amsterdam: International Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2016). Australia: Royalties and Business Profits in the IT Sector. In E. Kemmeren, D. Smit, P. Essers, M. Lang, J. Owens, P. Pistone, A. Rust et al. (Eds.), Tax Treaty Case Law Around the Globe 2016, (pp. 313-319). Amsterdam: International Bureau of Fiscal Documentation (IBFD).
Vann, R., Cooper, G. (2016). Transfer Pricing Money - the Chevron Case. In H.D. Rosenbloom, C.U. Olivar, I.A.F. De Macedo, A. Kazacos, F.L. Moreira (Eds.), ITP @ 20 [1996 - 2016]: Celebrating Twenty Years of the International Tax Program of the New York University School of Law, (pp. 407-445). New York: New York University School of Law.
Cooper, G. (2015). Preventing tax treaty abuse. In Alexander Trepelkov, Harry Tonino, Dominika Halka (Eds.), United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries, (pp. 275-324). New York, United States: United Nations.
Cooper, G. (2014). Australia: Use of Information Collected from Cayman Islands. In Eric Kemmeren, Daniel Smit, Peter Essers, Michael Lang, Jeffrey Owens et al. (Eds.), Tax Treaty Case Law around the Globe 2014, (pp. 365-374). Amsterdam, The Netherlands: International Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2013). Australia: Attribution of Income. In Eric C.C.M. Kemmeren, et al. (Eds.), Tax Treaty Case Law around the Globe 2012, (pp. 3-10). The Netherlands: International Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2013). Australia: The Meaning of Royalty and Software License Agreement. In Eric C.C.M. Kemmeren, et al. (Eds.), Tax Treaty Case Law around the Globe 2012, (pp. 213-224). The Netherlands: International Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2013). Australia: Transfer Pricing. In Eric C.C.M. Kemmeren, et al. (Eds.), Tax Treaty Case Law around the Globe 2012, (pp. 115-124). 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 â€“ 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 â€“ Shareholder Tax Integration â€“ 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.

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Journals

Cooper, G. (2021). Building on the Rubble of Pillar One. Bulletin for International Taxation, 75(11-12), 533-542.
Cooper, G. (2021). Fixing the Defective Jigsaw. Melbourne University Law Review, 45(1), 362-384.
Cooper, G. (2021). The MLI - Australia's other income tax treaty. Tax Specialist, 23(2), 85-103.
White, A., Blackwood, C., Cooper, G. (2019). Taxing Private Trusts. Taxation in Australia, 53(7), 372-377.
Cooper, G. (2018). The Curious Reform of Foreign Source Income. Tax Specialist, 22(1), 2-14.
Cooper, G. (2018). The unconvincing case for 25%. Australian Tax Forum, 33(1), 518-78.
Cooper, G. (2017). Implementing BEPS, or Maybe Not - the Australian Experience One Year On. New Zealand Law Review, 2017 (2), 145-174.
Cooper, G. (2017). The new s974‑80 – more obscure than ever. Australian Tax Forum, 32(4), 709-740.
Cooper, G. (2017). What did we learn from Chevron? Australian Tax Review, 46, 227-241.
Cooper, G., Pinson, J. (2016). Australia's 2016-17 Budget. Tax Planning International Asia-Pacific Focus, 2016 (10), 2-7.
Cooper, G., Hirst, A., Pinson, J. (2016). Debt-Equity Amendments - the Good, the Bad and the Decidedly Curious. Weekly Tax Bulletin, 2016 (28 October), 1530.
Cooper, G., White, D. (2016). Draft ATO Guidance on 'Fixed Trusts' Welcome. Weekly Tax Bulletin, 2016 (11 November), 1610.
Cooper, G., Pinson, J. (2016). Tax in the Age of Blockchain. Weekly Tax Bulletin, 2016 (18 November), 1646.
Cooper, G., Blackwood, C. (2016). The Blank Case in the High Court. Weekly Tax Bulletin, 2016 (29 July), 1057.
Cooper, G., Frost, T., Vann, R., Paynter, H. (2016). Whither the Australian Diverted Profits Tax? Weekly Tax Bulletin, 2016 (1 July), 916.
Makas, M., Cooper, G. (2015). Australia Introduces New Attribution Managed Investment Trusts Regime. Tax Planning International Asia-Pacific Focus, 2015 (4). [More Information]
Cooper, G., Kyle, T., Howe, A. (2015). Australia's 2015-16 Budget: Tax Implications. Tax Planning International Asia-Pacific Focus, May(4).
Cooper, G., Frost, T., Vann, R. (2015). BEPS Deliverables: Some Comments and Australian Takes. Weekly Tax Bulletin, 2015 (23 October), 1645.
Eggleston, T., Kyle, T., Cooper, G. (2015). Collecting non-residents' tax liabilities: buyers and sellers beware. Weekly Tax Bulletin, 2015 (32), 1196.
Cooper, G., Kyle, T., Consett, E. (2015). Significant Win by Australian Government in its Application of the General Anti-Avoidance Provision, Part IVA. Tax Planning International Asia-Pacific Focus, December(4).
Cooper, G. (2015). Some Reflections on BEPS Action Item 2. Sozei Kenkyu, 768, 313-338.
Cooper, G. (2015). Some Thoughts on the OECD's Recommendations on Hybrid Mismatches. Bulletin for International Taxation, 69(6/7), 334-349.
Cooper, G. (2015). The Defective Jigsaw. Australian Tax Forum, 30, 783-817.
Cooper, G., Makas, M. (2015). The new Attribution MIT (AMIT) Regime: a work-in-progress, but getting closer. Weekly Tax Bulletin, 2015 (16), 484.
Cooper, G., Makas, M. (2015). The New Landscape for Managed Investment Trusts. Weekly Tax Bulletin, 2015 (9 December), 1893.
Cooper, G., Stewart, M. (2015). The Road Home? Finalizing and Implementing the BEPS Agenda. Bulletin for International Taxation, 69(6/7), 311-313.
Cooper, G. (2014). Australia's Twin Track Approach to Treaty Shopping. Canadian Tax Journal, 62(3), 753-770.
Cooper, G., Frost, T., Eggleston, T. (2014). Hybrids: The Next Portion of the BEPS Jigsaw. Weekly Tax Bulletin, 28 March 2014.
Cooper, G., Pinson, J. (2014). The Difficult Debt-Equity Rules: Clarifiying. Weekly Tax Bulletin, 21 November 2014, 974-980.
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, 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, 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. [More Information]
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, 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. UNSW Law Journal, 23(2), 252-263.

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Conferences

Cooper, G. (2016). Australia's Experience with Hybrids. Symposium on Taxing Non-Residents - A Global Response to BEPS 2016: University of Auckland Business School, Auckland, New Zealand: Presentation.
Cooper, G. (2016). Enforcing Tax Claims Cross-Border. Tax Treaty Case Law around the Globe Conference 2016: The European Tax College and The Institute for Austrian and International Tax Law, Tilburg, The Netherlands: Presentation.
Cooper, G. (2016). Implementing BEPS, or Maybe Not - the Australian Experience One Year On. Symposium on Taxing Non-Residents - A Global Response to BEPS 2016: University of Auckland Business School, Auckland, New Zealand: Presentation.
Cooper, G. (2016). Part IVA, 2016 WA Tax Intensive. The Taxation Institute 2016, Perth, WA: Presentation.
Cooper, G. (2016). Pricing Money and the Chevron Saga. Tax Treaty Case Law around the Globe Conference 2016: The European Tax College and The Institute for Austrian and International Tax Law, Tilburg, The Netherlands: Presentation.
Cooper, G. (2016). The Future Development of Tax Law. Law Council Taxation Workshop 2016, Sydney, NSW: Presentation.
Cooper, G. (2016). Treaty Policy for Developing Countries - Be Careful What you Wish For. Tax Treaty Case Law around the Globe Conference 2016: The European Tax College and The Institute for Austrian and International Tax Law, Tilburg, The Netherlands: Presentation.
Cooper, G. (2015). Analysing Tax Treaty Policy Trends in a post-BEPS World, A New Equilibrium in Tax Competition and Global Tax Co-operation? Singapore Management University-Tax Academy (SMU-TA) Centre for Excellence in Taxation, Singapore: Presentation.
Cooper, G. (2015). Future of Digital Economy under BEPS. Foundation for International Tax Jubilee Conference 2015: BEPS and Beyond BEPS: Impact and Next Steps, Mumbai, India: Presentation.
Cooper, G. (2015). Looking Back and Looking Forward: Celebration or Chaos under BEPS in next 20 Years. Foundation for International Tax Jubilee Conference 2015: BEPS and Beyond BEPS: Impact and Next Steps, Mumbai, India: Presentation.
Cooper, G. (2015). Some Reflections on BEPS Action2. Japanese Tax Association / International Fiscal Association, Japan Branch 2015, Tokyo, Japan: Presentation.
Cooper, G. (2015). The Problems with the Income Tax and why they have little to do with the Income Tax. Looking forward at 100 Years: Where next for the Income Tax? - Crawford School of Public Policy ANU, Canberra, ACT: Presentation.
Cooper, G. (2015). Treaty Abuse and Anti-avoidance Rules under BEPS. Foundation for International Tax Jubilee Conference 2015: BEPS and Beyond BEPS: Impact and Next Steps, Mumbai, India: Presentation.
Cooper, G. (2014). Approaches to Treaty Shopping - the Australian Experience. Treaty Shopping: Anticipating Developments in Canada and Internationally Calgary 2014, Calgary, AB, Canada: Presentation.
Cooper, G. (2014). Approaches to Treaty Shopping - the Australian Experience. Treaty Shopping: Anticipating Developments in Canada and Internationally Toronto 2014, Toronto, ON, Canada: Presentation.
Cooper, G. (2014). Base Erosion and Profit Shifting. Chartered Accountants Australia and New Zealand (CAANZ) Public Sector Symposium 2014, Canberra, ACT: Presentation.
Cooper, G. (2014). Co-ordinating inconsistent choices: hybrids. Finalising and Implementing the BEPS Agenda: University of Sydney, Sydney, NSW: Presentation.
Cooper, G. (2014). Decision in Hua Wang Bank No 7. Tax Treaty Case Law Around the Globe Conference 2014, Tilburg, The Netherlands: Presentation.
Cooper, G. (2014). Indirect Asset Transfers. 68th Congress of the International Fiscal Association (IFA) 2014, Mumbai, India: Presentation.
Cooper, G., Evans, C. (2014). Masterclass Discussion of High Level Hot Topics in Tax. 47th Western Australia Tax Institute State Convention 2014, Bunker Bay, WA, Australia: Presentation.
Cooper, G. (2014). Part IVA for SME Practitioners. 47th Western Australia Tax Institute State Convention 2014, Bunker Bay, WA, Australia: Presentation.
Cooper, G. (2014). Part IVA with Small Business Slant. 47th South Australian Tax Institute Convention 2014: Unmasking the opportunities, Barossa Valley, SA: Presentation.
Cooper, G. (2014). Preventing Tax Treaty Abuse. 2nd United Nations Workshop on "Tax Base Protection for Developing Countries", Paris, France: Presentation.
Cooper, G. (2014). The 'new' Part IVA - what is the experience so far? 7th Annual Tax Forum 2014: The Tax Institute NSW Division, Sydney, NSW: Presentation.
Cooper, G. (2014). Treaty Abuse. 19th Annual Organisation for Economic Co-operation and Development (OECD) Tax Treaty Meeting 2014, Paris, France: 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 â€“ 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.

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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).

By Year

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2023

Cooper, G., Dirkis, M., Stewart, M., Vann, R. (2023). Income Taxation: Commentary & Materials - 10th edition. Pyrmont, NSW: Thomson Reuters (Professional) Australia Ltd.

2021

Cooper, G. (2021). Australia Income Tax General Anti-Avoidance Rule. In Brian J Arnold (Eds.), The General Anti-Avoidance Rule: Past, Present, and Future. Toronto, Ontario: Canadian Tax Foundation.
Cooper, G. (2021). Building on the Rubble of Pillar One. Bulletin for International Taxation, 75(11-12), 533-542.
Cooper, G. (2021). Fixing the Defective Jigsaw. Melbourne University Law Review, 45(1), 362-384.
Cooper, G. (2021). The MLI - Australia's other income tax treaty. Tax Specialist, 23(2), 85-103.
Cooper, G., Vann, R. (2021). Transfer Pricing Money 'bis'. In Georg Kofler, Ruth Mason, Alexander Rust (Eds.), Thinker, Teacher, Traveler - Reimagining International Tax: Essays in Honor of H. David Rosenbloom, (pp. 153-179). Amsterdam: IBFD.

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2020

Stewart, M., Cooper, G., Vann, R., Dirkis, M. (2020). Income Taxation: Commentary & Materials - 9th edition. Australia: Thomson Reuters.

2019

Ault, H., Arnold, B., Cooper, G. (2019). Comparative Income Taxation: A Structural Analysis, 4th edition. Wolters Kluwer.
Cooper, G. (2019). Setting Interest Rates in Transfer Pricing. In Eric C.C. M. Kemmeren et al (Eds.), Tax Treaty Case Law around the Globe 2018. Amsterdam, the Netherlands: International Bureau of Fiscal Documentation (IBFD).
White, A., Blackwood, C., Cooper, G. (2019). Taxing Private Trusts. Taxation in Australia, 53(7), 372-377.

2018

Cooper, G. (2018). The case against removing imputation. In P. Broderick, G. Cooper, K. Davis, R. Deutsch, M. Dirkis, J. Dunne et al (Eds.), The Australian taxation system: The 2017 great debate, (pp. 143-163). Sydney: The Tax Institute.
Cooper, G. (2018). The Curious Reform of Foreign Source Income. Tax Specialist, 22(1), 2-14.
Cooper, G. (2018). The role and meaning of "purpose" in statutory GAARs. In Nigar Hashimzade, Yulia Epifantseva (Eds.), The Routledge Companion to Tax Avoidance Research, (pp. 78-96). Oxon: Routledge. [More Information]
Cooper, G. (2018). The unconvincing case for 25%. Australian Tax Forum, 33(1), 518-78.

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2017

Cooper, G. (2017). Be Careful What you Wish For. In E. Kemmeren, D. Smit, P. Essers, M. Lang, J. Owens, P. Pistone, A. Rust et al. (Eds.), Tax Treaty Case Law Around the Globe 2016. Amsterdam: International Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2017). Implementing BEPS, or Maybe Not - the Australian Experience One Year On. New Zealand Law Review, 2017 (2), 145-174.
Cooper, G., Dirkis, M., Stewart, M., Vann, R. (2017). Income Taxation: Commentary and Materials - 8th Edition. Australia: Thomson Reuters.
Cooper, G. (2017). Some Thoughts on the BEPS Proposals to Control Treaty Abuse. In Sam Sim, Mei-June Soo (Eds.), Asian Voices: BEPS and Beyond, (pp. 297-320). Amsterdam: International Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2017). The new s974‑80 – more obscure than ever. Australian Tax Forum, 32(4), 709-740.
Cooper, G. (2017). What did we learn from Chevron? Australian Tax Review, 46, 227-241.

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2016

Cooper, G., Pinson, J. (2016). Australia's 2016-17 Budget. Tax Planning International Asia-Pacific Focus, 2016 (10), 2-7.
Cooper, G. (2016). Australia's Experience with Hybrids. Symposium on Taxing Non-Residents - A Global Response to BEPS 2016: University of Auckland Business School, Auckland, New Zealand: Presentation.
Cooper, G. (2016). Australia: Enforcing Tax Claims Cross-Border. In E. Kemmeren, D. Smit, P. Essers, M. Lang, J. Owens, P. Pistone, A. Rust et al. (Eds.), Tax Treaty Case Law Around the Globe 2016, (pp. 415-418). Amsterdam: International Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2016). Australia: Pricing Money - Chevron Saga. In E. Kemmeren, D. Smit, P. Essers, M. Lang, J. Owens, P. Pistone, A. Rust et al. (Eds.), Tax Treaty Case Law Around the Globe 2016, (pp. 185-197). Amsterdam: International Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2016). Australia: Royalties and Business Profits in the IT Sector. In E. Kemmeren, D. Smit, P. Essers, M. Lang, J. Owens, P. Pistone, A. Rust et al. (Eds.), Tax Treaty Case Law Around the Globe 2016, (pp. 313-319). Amsterdam: International Bureau of Fiscal Documentation (IBFD).
Cooper, G., Hirst, A., Pinson, J. (2016). Debt-Equity Amendments - the Good, the Bad and the Decidedly Curious. Weekly Tax Bulletin, 2016 (28 October), 1530.
Cooper, G., White, D. (2016). Draft ATO Guidance on 'Fixed Trusts' Welcome. Weekly Tax Bulletin, 2016 (11 November), 1610.
Cooper, G. (2016). Enforcing Tax Claims Cross-Border. Tax Treaty Case Law around the Globe Conference 2016: The European Tax College and The Institute for Austrian and International Tax Law, Tilburg, The Netherlands: Presentation.
Cooper, G. (2016). Implementing BEPS, or Maybe Not - the Australian Experience One Year On. Symposium on Taxing Non-Residents - A Global Response to BEPS 2016: University of Auckland Business School, Auckland, New Zealand: Presentation.
Cooper, G. (2016). Part IVA, 2016 WA Tax Intensive. The Taxation Institute 2016, Perth, WA: Presentation.
Cooper, G. (2016). Pricing Money and the Chevron Saga. Tax Treaty Case Law around the Globe Conference 2016: The European Tax College and The Institute for Austrian and International Tax Law, Tilburg, The Netherlands: Presentation.
Cooper, G., Pinson, J. (2016). Tax in the Age of Blockchain. Weekly Tax Bulletin, 2016 (18 November), 1646.
Cooper, G., Blackwood, C. (2016). The Blank Case in the High Court. Weekly Tax Bulletin, 2016 (29 July), 1057.
Cooper, G. (2016). The Future Development of Tax Law. Law Council Taxation Workshop 2016, Sydney, NSW: Presentation.
Vann, R., Cooper, G. (2016). Transfer Pricing Money - the Chevron Case. In H.D. Rosenbloom, C.U. Olivar, I.A.F. De Macedo, A. Kazacos, F.L. Moreira (Eds.), ITP @ 20 [1996 - 2016]: Celebrating Twenty Years of the International Tax Program of the New York University School of Law, (pp. 407-445). New York: New York University School of Law.
Cooper, G. (2016). Treaty Policy for Developing Countries - Be Careful What you Wish For. Tax Treaty Case Law around the Globe Conference 2016: The European Tax College and The Institute for Austrian and International Tax Law, Tilburg, The Netherlands: Presentation.
Cooper, G., Frost, T., Vann, R., Paynter, H. (2016). Whither the Australian Diverted Profits Tax? Weekly Tax Bulletin, 2016 (1 July), 916.

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2015

Cooper, G. (2015). Analysing Tax Treaty Policy Trends in a post-BEPS World, A New Equilibrium in Tax Competition and Global Tax Co-operation? Singapore Management University-Tax Academy (SMU-TA) Centre for Excellence in Taxation, Singapore: Presentation.
Makas, M., Cooper, G. (2015). Australia Introduces New Attribution Managed Investment Trusts Regime. Tax Planning International Asia-Pacific Focus, 2015 (4). [More Information]
Cooper, G., Kyle, T., Howe, A. (2015). Australia's 2015-16 Budget: Tax Implications. Tax Planning International Asia-Pacific Focus, May(4).
Cooper, G., Frost, T., Vann, R. (2015). BEPS Deliverables: Some Comments and Australian Takes. Weekly Tax Bulletin, 2015 (23 October), 1645.
Eggleston, T., Kyle, T., Cooper, G. (2015). Collecting non-residents' tax liabilities: buyers and sellers beware. Weekly Tax Bulletin, 2015 (32), 1196.
Cooper, G. (2015). Future of Digital Economy under BEPS. Foundation for International Tax Jubilee Conference 2015: BEPS and Beyond BEPS: Impact and Next Steps, Mumbai, India: Presentation.
Cooper, G. (2015). Looking Back and Looking Forward: Celebration or Chaos under BEPS in next 20 Years. Foundation for International Tax Jubilee Conference 2015: BEPS and Beyond BEPS: Impact and Next Steps, Mumbai, India: Presentation.
Cooper, G. (2015). Preventing tax treaty abuse. In Alexander Trepelkov, Harry Tonino, Dominika Halka (Eds.), United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries, (pp. 275-324). New York, United States: United Nations.
Cooper, G., Kyle, T., Consett, E. (2015). Significant Win by Australian Government in its Application of the General Anti-Avoidance Provision, Part IVA. Tax Planning International Asia-Pacific Focus, December(4).
Cooper, G. (2015). Some Reflections on BEPS Action Item 2. Sozei Kenkyu, 768, 313-338.
Cooper, G. (2015). Some Reflections on BEPS Action2. Japanese Tax Association / International Fiscal Association, Japan Branch 2015, Tokyo, Japan: Presentation.
Cooper, G. (2015). Some Thoughts on the OECD's Recommendations on Hybrid Mismatches. Bulletin for International Taxation, 69(6/7), 334-349.
Cooper, G. (2015). The Defective Jigsaw. Australian Tax Forum, 30, 783-817.
Cooper, G., Makas, M. (2015). The new Attribution MIT (AMIT) Regime: a work-in-progress, but getting closer. Weekly Tax Bulletin, 2015 (16), 484.
Cooper, G., Makas, M. (2015). The New Landscape for Managed Investment Trusts. Weekly Tax Bulletin, 2015 (9 December), 1893.
Cooper, G. (2015). The Problems with the Income Tax and why they have little to do with the Income Tax. Looking forward at 100 Years: Where next for the Income Tax? - Crawford School of Public Policy ANU, Canberra, ACT: Presentation.
Cooper, G., Stewart, M. (2015). The Road Home? Finalizing and Implementing the BEPS Agenda. Bulletin for International Taxation, 69(6/7), 311-313.
Cooper, G. (2015). Treaty Abuse and Anti-avoidance Rules under BEPS. Foundation for International Tax Jubilee Conference 2015: BEPS and Beyond BEPS: Impact and Next Steps, Mumbai, India: Presentation.

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2014

Cooper, G. (2014). Approaches to Treaty Shopping - the Australian Experience. Treaty Shopping: Anticipating Developments in Canada and Internationally Calgary 2014, Calgary, AB, Canada: Presentation.
Cooper, G. (2014). Approaches to Treaty Shopping - the Australian Experience. Treaty Shopping: Anticipating Developments in Canada and Internationally Toronto 2014, Toronto, ON, Canada: Presentation.
Cooper, G. (2014). Australia's Twin Track Approach to Treaty Shopping. Canadian Tax Journal, 62(3), 753-770.
Cooper, G. (2014). Australia: Use of Information Collected from Cayman Islands. In Eric Kemmeren, Daniel Smit, Peter Essers, Michael Lang, Jeffrey Owens et al. (Eds.), Tax Treaty Case Law around the Globe 2014, (pp. 365-374). Amsterdam, The Netherlands: International Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2014). Base Erosion and Profit Shifting. Chartered Accountants Australia and New Zealand (CAANZ) Public Sector Symposium 2014, Canberra, ACT: Presentation.
Cooper, G. (2014). Co-ordinating inconsistent choices: hybrids. Finalising and Implementing the BEPS Agenda: University of Sydney, Sydney, NSW: Presentation.
Cooper, G. (2014). Decision in Hua Wang Bank No 7. Tax Treaty Case Law Around the Globe Conference 2014, Tilburg, The Netherlands: Presentation.
Cooper, G., Frost, T., Eggleston, T. (2014). Hybrids: The Next Portion of the BEPS Jigsaw. Weekly Tax Bulletin, 28 March 2014.
Cooper, G. (2014). Indirect Asset Transfers. 68th Congress of the International Fiscal Association (IFA) 2014, Mumbai, India: Presentation.
Cooper, G., Evans, C. (2014). Masterclass Discussion of High Level Hot Topics in Tax. 47th Western Australia Tax Institute State Convention 2014, Bunker Bay, WA, Australia: Presentation.
Cooper, G. (2014). Part IVA for SME Practitioners. 47th Western Australia Tax Institute State Convention 2014, Bunker Bay, WA, Australia: Presentation.
Cooper, G. (2014). Part IVA with Small Business Slant. 47th South Australian Tax Institute Convention 2014: Unmasking the opportunities, Barossa Valley, SA: Presentation.
Cooper, G. (2014). Preventing Tax Treaty Abuse. 2nd United Nations Workshop on "Tax Base Protection for Developing Countries", Paris, France: 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).
Cooper, G. (2014). The 'new' Part IVA - what is the experience so far? 7th Annual Tax Forum 2014: The Tax Institute NSW Division, Sydney, NSW: Presentation.
Cooper, G., Pinson, J. (2014). The Difficult Debt-Equity Rules: Clarifiying. Weekly Tax Bulletin, 21 November 2014, 974-980.
Cooper, G. (2014). Treaty Abuse. 19th Annual Organisation for Economic Co-operation and Development (OECD) Tax Treaty Meeting 2014, Paris, France: Presentation.

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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.
Cooper, G. (2013). Australia: Attribution of Income. In Eric C.C.M. Kemmeren, et al. (Eds.), Tax Treaty Case Law around the Globe 2012, (pp. 3-10). The Netherlands: International Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2013). Australia: The Meaning of Royalty and Software License Agreement. In Eric C.C.M. Kemmeren, et al. (Eds.), Tax Treaty Case Law around the Globe 2012, (pp. 213-224). The Netherlands: International Bureau of Fiscal Documentation (IBFD).
Cooper, G. (2013). Australia: Transfer Pricing. In Eric C.C.M. Kemmeren, et al. (Eds.), Tax Treaty Case Law around the Globe 2012, (pp. 115-124). 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, 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.

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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, 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 â€“ 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.

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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.

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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.

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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. [More Information]
Cooper, G. (2009). The Design and Structure of General Anti-Tax Avoidance Regimes. Bulletin for International Taxation, 63(1), 26-32.

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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 â€“ 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.

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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.

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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.

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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.

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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 â€“ Shareholder Tax Integration â€“ 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.

show 8 more

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.

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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, 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.

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2000

Cooper, G., Vann, R. (2000). A Few Myths About the GST. UNSW 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.

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

The University of Sydney Law School

Page not found

Professor Emeritus Graeme Cooper

Selected publications

Publications

By Type

By Year

Selected Grants

2012