Professor Richard Vann

BA (Hons) LLB (Hons) (UQ) BCL (Oxf)
Challis Professor of Law

F10 - Law School (Camperdown)
The University of Sydney

Telephone +61 2 9351 0206
Fax +61 2 9351 0200

Website Papers on the Social Science Research Network (SSRN)

Biographical details

Richard J Vann is Challis Professor of Law at the University of Sydney. In 2006 he was William K Jacobs Jr Visiting Professor at Harvard Law School and he has taught regularly at New York University School of Law and the School of Advanced Study, University of London. He specialises in corporate, comparative and international taxation. He is a graduate of the University of Queensland, Australia and Oxford University, UK.

Vann has held many Government consultancies in Australia, including the Review of Business Taxation (1998-1999), the Review of International Taxation (2002-2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995-). He has worked extensively for international organisations for over 20 years – including two fulltime periods as Counsel (Taxation) in the Legal Department of the International Monetary Fund, Washington DC, USA (1990-1991) and as Head, Central and Eastern Europe and NIS Program, Fiscal Affairs Division, Organisation for Economic Co-operation and Development, Paris, France (1992-1995). He was a member of the Permanent Scientific Committee of the International Fiscal Association (2005-2013) and is an International Research Fellow of the Centre for Business Taxation at the Said Business School of Oxford University. He participates in a number of international groups which publish books and articles on comparative and international taxation and has also published broadly on Australian taxation.

Teaching and supervision

  • Corporate Taxation
  • Taxation of Corporate Groups
  • Tax Treaties

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.
  • Growing Inequality in Incomes and Wealth and the Taxation of Capital Income: An Economic and Legal Analysis; Rees R, Apps P, Vann R, Rees R, Loutzenhiser G; Australian Research Council (ARC)/Discovery Projects (DP).

2001

  • Assessing the quality of business tax reform; Vann R, Cooper G, Rowland N, Dirkis M, Cooper G, Dirkis M; Australian Research Council (ARC)/Strategic Partnerships with Industry - Research and Training (SPIRT).

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.
  • Ault, H., Arnold, B., Gest, G., Harris, P., Melz, P., Nakazato, M., Nishikori, Y., Repetti, J., Schon, W., Tiley, J., Vann, R., et al (2004). Comparative Income Taxation: A Structural Analysis, 2nd edition. The Hague: Kluwer Law International.
  • Cooper, G., Vann, R., Krever, R. (2002). Income Taxation: Commentary and Materials (4th edition). Sydney: Australian Tax Practice.

Book Chapters

  • Vann, R. (2013). Beneficial Ownership: What Does History (and Maybe Policy) Tell Us. In Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck (Eds.), Beneficial Ownership: Recent Trends, (pp. 267-331). Amsterdam, The Netherlands: International Bureau of Fiscal Documentation (IBFD).
  • Vann, R. (2013). Transfer of Shares and Anti-Abuse under the OECD Model Tax Convention. In Guglielmo Maisto (Eds.), Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties, (pp. 231-257). Amsterdam, The Netherlands: International Bureau of Fiscal Documentation (IBFD).
  • Hendriks, R., Cardwell, J., Vann, R. (2012). Australia. In Peter Blessing (Eds.), Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructuring, (pp. Australia - 1-Australia - 123). Alphen aan den Rijn, The Netherlands: Kluwer Law International.
  • Vann, R. (2012). Tax Reform and Tax Expenditures in Australia. In Y Brauner & MJ McMahon Jr. (eds) (Eds.), The Proper Tax Base: Structural Fairness from an International and Comparative Perspective – Essays in Honor of Paul McDaniel, (pp. 87-105). The Netherlands: Wolters Kluwer Law & Business (Kluwer Law International).
  • Vann, R. (2012). The UN Model and Agents: "Wholly or Almost Wholly". In Guglielmo Maisto, Angelo Nikolakakis, John M. Ulmer (Eds.), Essays on Tax Treaties: A Tribute to David A. Ward, (pp. 67-79). Canada: Canadian Tax Foundation and IBFD.
  • Vann, R. (2012). Transfer pricing disputes in Australia. In Eduardo Baistrocchi & Ian Roxan (Eds.), Resolving Transfer Pricing Disputes: A Global Analysis, (pp. 359-414). New York: Cambridge University Press.
  • Vann, R. (2010). Australia. In S van Weeghel (Eds.), Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions, (pp. 79-98). Netherlands: Sdu Uitgevers.
  • Vann, R. (2010). Australia. In H Ault, B Arnold (Eds.), Comparative Income Taxation: A Structural Analysis, 3rd edition, (pp. 3-25). Netherlands: Wolters Kluwer Law & Business (Kluwer Law International).
  • Vann, R. (2009). "Liable to Tax" and Company Residence Under Tax Treaties. In Maisto, Guglielmo~ (Eds.), Residence of Companies Under Tax Treaties and EC Law, (pp. 197-271). Amsterdam: International Bureau of Fiscal Documentation (I B F D).
  • Vann, R. (2009). Australia's Future Tax Treaty Policy. In Chris Evans, Richard Krever, Peter Mellor (Eds.), Australian Business Tax Reform in Retrospect and Prospect, (pp. 401-416). Australia: Thomson Reuters.
  • Ryan, M., Vann, R., Stutsel, M. (2008). Tax Considerations in Structuring International Licensing and Technology Transfer Arrangements - Australia. In A Liberman, P Chrocziel & RE Levine (Eds.), International Licensing and Technology Transfer: Practice and the Law, (pp. 1-54). The Netherlands: Wolters Kluwer Law & Business (Kluwer Law International).
  • Vann, R. (2008). The history of royalties in tax: treaties 1921-61: Why? In John A. Jones; Peter Harris; David Oliver (Eds.), Comparative Perspectives on Revenue Law, (pp. 166-196). Cambridge, UK: Cambridge University Press.
  • Vann, R. (2005). Interpretation of Tax Treaties in New Holland. In Henk van Arendonk, Frank Engelen & Sjaak Jansen (Eds.), A Tax Globalist: The search for the borders of international taxation. Essays in honour of Maarten J Ellis, (pp. 144-162). The Netherlands: IBFD.
  • Vann, R. (2004). Australia. In H Ault, B Arnold (Eds.), Comparative Income Taxation: A Structural Analysis, 2nd edition, (pp. 3-22). The Hague: Kluwer Law International.
  • Vann, R. (2003). Reflections on business profits and the arm's-length principle. In Arnold, Sasseville, Zolt (Eds.), The Taxation of Business Profits Under Tax Treaties, (pp. 133-170). Canada: Canadian Tax Foundation.
  • Avery Jones, J., Vann, R., et, A. (2003). Treaty confilcts in categorizing income as business profits: differences in approach between common law and civil law countries. In Arnold, Sasseville, Zolt (Eds.), The Taxation of Business Profits Under Tax Treaties, (pp. 133-170). Canada: Canadian Tax Foundation.
  • Vann, R. (2003). Trends in company/shareholder taxation: single of double taxation? General Report. In Vann, Couzin, Derouin, Gammie (Eds.), Cahiers de Droit Fiscal International: Studies on International Fiscal Law, (pp. 21-70). The Netherlands: Wolters Kluwer Law & Business (Kluwer Law International).

Journals

  • Vann, R. (2013). Corporate Tax Reform in Australia: Lucky Escape for Lucky Country? British Tax Review, 1, 59-75.
  • Vann, R. (2013). Hill on tax treaties and interpretation. Australian Tax Forum: a journal of taxation policy, law and reform, 28(1), 87-122.
  • Molenaar, D., Tenore, M., Vann, R. (2012). Red Card Article 17? Bulletin for International Taxation, 66(3), 127-137.
  • Avery Jones, J., Baker, P., De Broe, L., Ellis, M., van Raad, K., Le Gall, J., Goldberg, S., Blessing, P., Ludicke, J., Vann, R. (2011). Art. 24(5) of the OECD Model in Relation to Intra-Group Transfers of Assets and Profits and Losses. World Tax Journal, 3(2), 179-225.
  • Avery Jones, J., Baker, P., De Broe, L., Ellis, M., van Raad, K., Le Gall, J., Goldberg, S., Blessing, P., Ludicke, J., Vann, R. (2011). Article 24(5) of the OECD Model in Relation to Intra-group Transfers of Assets and Profits and Losses. British Tax Review, 2011 (5), 535-586.
  • Vann, R. (2011). Never-ending tax reform and financial services. Tax Specialist, 14(4), 186-198.
  • Vann, R. (2010). Bamford in the High Court: Short and Sweet. Taxation in Australia, 44(10), 556-560.
  • Vann, R. (2010). Taxing International Business Income: Hard-Boiled Wonderland and the End of the World. World Tax Journal, 2(3), 291-346.
  • Vann, R. (2010). Travellers, Tax Policy and Agency Permanent Establishments. British Tax Review, 2010 (6), 538-553.
  • Vann, R. (2009). Commentary on Roche Products (2008) 10 International Tax Law Reports 682-687. International Tax Law Reports, 11, 92.
  • Vann, R. (2009). Commentary on Undershaft (No 1) Ltd v Commissioner of Taxation, Undershaft (No 2) BV v Commissioner of Taxation. International Tax Law Reports, 11, 653-672.
  • Avery-Jones, J., Baker, P., De Broe, L., Ellis, M., van Raad, K., Le Gall, J., Goldberg, S., Blessing, P., Ludicke, J., Maisto, G., Vann, R., et al (2009). The Definitions of Dividends and Interest in the OECD Model: Something Lost in Translation? British Tax Review, 2009 (4), 406-452.
  • Vann, R. (2008). Commentary on Deutsche Asia Pacific Finance Inc v Commissioner of Taxation. International Tax Law Reports, 11, 366-375.
  • Vann, R. (2008). Commentary on Roche Products Property Ltd and Another. International Tax Law Reports, 10, 682-687.
  • Vann, R. (2008). Commentary on Roche Products Property Ltd and Another (Final Decision Extracts). International Tax Law Reports, 11, 93.
  • Vann, R. (2006). Tax Treaties: The Secret Agent's Secrets. British Tax Review, 2006 (3), 345-382.
  • Avery Jones, J., De Broe, L., Ellis, M., van Raad, K., Le Gall, J., Goldberg, S., Killius, J., Maisto, G., Miyatake, T., Torrione, H., Vann, R., et al (2006). The Origins of Concepts and Expressions Used in the OECD Model and their Adoption by States. Bulletin for International Taxation (formerly 'Bulletin for International Fiscal Documentation'), 60(6), 220-254.
  • Vann, R. (2004). Australia's new international tax rules promote simplification and the competitiveness of Australian companies. Tax Management International Journal, 33(8), 451-458.
  • Vann, R., Oliver, J. (2004). The New Australia-UK Tax Treaty. British Tax Review, 3, 194-233.
  • Avery Jones, J., De Broe, L., Ellis, M., van Raad, K., Le Gall, J., Torrione, H., Miyatake, T., Roberts, S., Goldberg, S., Vann, R., et al (2003). Treaty conflicts in categorizing income as business profits caused by differences in approach between common law and civil law. Bulletin for International Taxation (formerly 'Bulletin for International Fiscal Documentation'), 57(6), 237-248.
  • Vann, R. (2003). What the US-Australia Tax Treaty Offers. International Tax Review, Septmeber 2003, 36-38.
  • Vann, R. (2002). Australia's Budget provides Temporary Respite from Ongoing Tax Reform. Tax Notes International, 2002(26), 912-915.
  • Black, C., Vann, R. (2002). Blended Learning in the Masters of Corporate Taxation. Synergy, 18.
  • Vann, R., Avery Jones, J., De, B., Ellis, M., van, R., Le, G., Torrione, H., Miyatake, T., Roberts, S., Goldberg, S., et al (2002). Characterisation of Other States' Partnerships for Income Tax. Bulletin for International Taxation (formerly 'Bulletin for International Fiscal Documentation'), 56(7), 288-320.
  • Vann, R. (2001). Australia's Policy on Entity Taxation. Australian Tax Forum: a journal of taxation policy, law and reform, 16(1), 33-66.
  • Vann, R. (2001). Australian High Court Takes Both Sides in Consolidated Press Case. Tax Notes International, 2001(22), 2953-2955.
  • Vann, R. (2001). Improving Policy for the Taxation of Expatriate Employees in Australia. New Zealand Journal of Taxation Law and Policy, 7, 70-79.
  • Vann, R. (2001). Proposed Changes to Australian Tax Law Would Affect Inbound, Outbound Investment. Tax Notes International, 2001(22), 2009-2013.
  • Vann, R. (2001). Thin Capitalisation Reform in Australia: Another Milestone or a Millstone? Tax Notes International, 2001(24), 1209-1218.
  • Cooper, G., Vann, R. (2000). A Few Myths About the GST. University of New South Wales Law Journal, 23(2), 252-263.

Conferences

  • Vann, R. (2013). Base erosion and profit shifting: Policy assumptions, evidence, theory. University of Lausanne 2013, Lausanne, Switzerland: Presentation.
  • Vann, R. (2013). BEPS Action Plan: Policy and Realism. International Bureau of Fiscal Documentation (IBFD) 2013, Amsterdam, The Netherlands: Presentation.
  • Vann, R. (2013). Future of International Taxation and BEPS. University of Navarro 2013, Madrid, Spain: Presentation.
  • Vann, R. (2013). Liable to tax and taxes covered under tax treaties. Tax Research-in-Progress Seminar 2013: Sydney Law School, Sydney, NSW: Presentation.
  • Vann, R. (2013). Myanmar: Improving Capacity in International Tax. AusAID ALAF Program 2013: Sydney Law School, Sydney, NSW: Presentation.
  • Vann, R. (2013). Tax Base Erosion: Emerging and Likely Developments. Corporate Tax Association Conference 2013, Sydney, NSW: Presentation.
  • Vann, R. (2013). Tax Base Erosion: Emerging and Likely Developments. The Tax Institute International Taxation Conference 2013, Sydney, NSW: Presentation.
  • Vann, R. (2013). Tax policy and international tax organisations. Permanent Scientific Committee of International Fiscal Association: 75th anniversary celebrations of International Fiscal Association 2013, The Hague, The Netherlands: Presentation.
  • Vann, R. (2013). Tax treaties and investment income. University of Johannesburg 2013, Johannesburg, South Africa: Presentation.
  • Vann, R. (2013). Tax treaties and investment income. University of Cape Town 2013, Cape Town, South Africa: Presentation.
  • Vann, R. (2013). Topical Tax Treaty Issues for the Finance Sector. Financial Services Taxation Conference 2013, Sanctuary Cove, Qld: Presentation.

Report

  • Vann, R. (2013). Taxation of small business in Australia.
  • Vann, R. (2013). The UN Model and Agents: Wholly or Almost Wholly.
  • Crock, M., Saul, B., Ruddock, P., Yale-Loehr, S., Hoashi-Erhardt, C., Martin, S., Lowell, B., Martin, P., Hugo, G., McCallum, R., Vann, R., Allars, M., et al (2002). NationSkilling: Migration, Labour and the Law.

2013

  • Vann, R. (2013). Base erosion and profit shifting: Policy assumptions, evidence, theory. University of Lausanne 2013, Lausanne, Switzerland: Presentation.
  • Vann, R. (2013). Beneficial Ownership: What Does History (and Maybe Policy) Tell Us. In Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck (Eds.), Beneficial Ownership: Recent Trends, (pp. 267-331). Amsterdam, The Netherlands: International Bureau of Fiscal Documentation (IBFD).
  • Vann, R. (2013). BEPS Action Plan: Policy and Realism. International Bureau of Fiscal Documentation (IBFD) 2013, Amsterdam, The Netherlands: Presentation.
  • Vann, R. (2013). Corporate Tax Reform in Australia: Lucky Escape for Lucky Country? British Tax Review, 1, 59-75.
  • Vann, R. (2013). Future of International Taxation and BEPS. University of Navarro 2013, Madrid, Spain: Presentation.
  • Vann, R. (2013). Hill on tax treaties and interpretation. Australian Tax Forum: a journal of taxation policy, law and reform, 28(1), 87-122.
  • Vann, R. (2013). Liable to tax and taxes covered under tax treaties. Tax Research-in-Progress Seminar 2013: Sydney Law School, Sydney, NSW: Presentation.
  • Vann, R. (2013). Myanmar: Improving Capacity in International Tax. AusAID ALAF Program 2013: Sydney Law School, Sydney, NSW: Presentation.
  • Vann, R. (2013). Tax Base Erosion: Emerging and Likely Developments. Corporate Tax Association Conference 2013, Sydney, NSW: Presentation.
  • Vann, R. (2013). Tax Base Erosion: Emerging and Likely Developments. The Tax Institute International Taxation Conference 2013, Sydney, NSW: Presentation.
  • Vann, R. (2013). Tax policy and international tax organisations. Permanent Scientific Committee of International Fiscal Association: 75th anniversary celebrations of International Fiscal Association 2013, The Hague, The Netherlands: Presentation.
  • Vann, R. (2013). Tax treaties and investment income. University of Johannesburg 2013, Johannesburg, South Africa: Presentation.
  • Vann, R. (2013). Tax treaties and investment income. University of Cape Town 2013, Cape Town, South Africa: Presentation.
  • Vann, R. (2013). Taxation of small business in Australia.
  • Vann, R. (2013). The UN Model and Agents: Wholly or Almost Wholly.
  • Vann, R. (2013). Topical Tax Treaty Issues for the Finance Sector. Financial Services Taxation Conference 2013, Sanctuary Cove, Qld: Presentation.
  • Vann, R. (2013). Transfer of Shares and Anti-Abuse under the OECD Model Tax Convention. In Guglielmo Maisto (Eds.), Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties, (pp. 231-257). Amsterdam, The Netherlands: International Bureau of Fiscal Documentation (IBFD).

2012

  • Hendriks, R., Cardwell, J., Vann, R. (2012). Australia. In Peter Blessing (Eds.), Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructuring, (pp. Australia - 1-Australia - 123). Alphen aan den Rijn, The Netherlands: Kluwer Law International.
  • Burgess, P., Cooper, G., Stewart, M., Vann, R. (2012). Cooper, Krever & Vann's Income Taxation: Commentary and Materials - Seventh Edition. Australia: Thomson Reuters.
  • Molenaar, D., Tenore, M., Vann, R. (2012). Red Card Article 17? Bulletin for International Taxation, 66(3), 127-137.
  • Vann, R. (2012). Tax Reform and Tax Expenditures in Australia. In Y Brauner & MJ McMahon Jr. (eds) (Eds.), The Proper Tax Base: Structural Fairness from an International and Comparative Perspective – Essays in Honor of Paul McDaniel, (pp. 87-105). The Netherlands: Wolters Kluwer Law & Business (Kluwer Law International).
  • Vann, R. (2012). The UN Model and Agents: "Wholly or Almost Wholly". In Guglielmo Maisto, Angelo Nikolakakis, John M. Ulmer (Eds.), Essays on Tax Treaties: A Tribute to David A. Ward, (pp. 67-79). Canada: Canadian Tax Foundation and IBFD.
  • Vann, R. (2012). Transfer pricing disputes in Australia. In Eduardo Baistrocchi & Ian Roxan (Eds.), Resolving Transfer Pricing Disputes: A Global Analysis, (pp. 359-414). New York: Cambridge University Press.

2011

  • Avery Jones, J., Baker, P., De Broe, L., Ellis, M., van Raad, K., Le Gall, J., Goldberg, S., Blessing, P., Ludicke, J., Vann, R. (2011). Art. 24(5) of the OECD Model in Relation to Intra-Group Transfers of Assets and Profits and Losses. World Tax Journal, 3(2), 179-225.
  • Avery Jones, J., Baker, P., De Broe, L., Ellis, M., van Raad, K., Le Gall, J., Goldberg, S., Blessing, P., Ludicke, J., Vann, R. (2011). Article 24(5) of the OECD Model in Relation to Intra-group Transfers of Assets and Profits and Losses. British Tax Review, 2011 (5), 535-586.
  • Vann, R. (2011). Never-ending tax reform and financial services. Tax Specialist, 14(4), 186-198.

2010

  • Vann, R. (2010). Australia. In S van Weeghel (Eds.), Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions, (pp. 79-98). Netherlands: Sdu Uitgevers.
  • Vann, R. (2010). Australia. In H Ault, B Arnold (Eds.), Comparative Income Taxation: A Structural Analysis, 3rd edition, (pp. 3-25). Netherlands: Wolters Kluwer Law & Business (Kluwer Law International).
  • Vann, R. (2010). Bamford in the High Court: Short and Sweet. Taxation in Australia, 44(10), 556-560.
  • Vann, R. (2010). Taxing International Business Income: Hard-Boiled Wonderland and the End of the World. World Tax Journal, 2(3), 291-346.
  • Vann, R. (2010). Travellers, Tax Policy and Agency Permanent Establishments. British Tax Review, 2010 (6), 538-553.

2009

  • Vann, R. (2009). "Liable to Tax" and Company Residence Under Tax Treaties. In Maisto, Guglielmo~ (Eds.), Residence of Companies Under Tax Treaties and EC Law, (pp. 197-271). Amsterdam: International Bureau of Fiscal Documentation (I B F D).
  • Vann, R. (2009). Australia's Future Tax Treaty Policy. In Chris Evans, Richard Krever, Peter Mellor (Eds.), Australian Business Tax Reform in Retrospect and Prospect, (pp. 401-416). Australia: Thomson Reuters.
  • Vann, R. (2009). Commentary on Roche Products (2008) 10 International Tax Law Reports 682-687. International Tax Law Reports, 11, 92.
  • Vann, R. (2009). Commentary on Undershaft (No 1) Ltd v Commissioner of Taxation, Undershaft (No 2) BV v Commissioner of Taxation. International Tax Law Reports, 11, 653-672.
  • Vann, R., Cooper, G., Burgess, P., Krever, R., Stewart, M. (2009). Income Taxation: Commentary and Materials (6th edition). Sydney: Thomson Reuters.
  • Avery-Jones, J., Baker, P., De Broe, L., Ellis, M., van Raad, K., Le Gall, J., Goldberg, S., Blessing, P., Ludicke, J., Maisto, G., Vann, R., et al (2009). The Definitions of Dividends and Interest in the OECD Model: Something Lost in Translation? British Tax Review, 2009 (4), 406-452.

2008

  • Vann, R. (2008). Commentary on Deutsche Asia Pacific Finance Inc v Commissioner of Taxation. International Tax Law Reports, 11, 366-375.
  • Vann, R. (2008). Commentary on Roche Products Property Ltd and Another. International Tax Law Reports, 10, 682-687.
  • Vann, R. (2008). Commentary on Roche Products Property Ltd and Another (Final Decision Extracts). International Tax Law Reports, 11, 93.
  • Ryan, M., Vann, R., Stutsel, M. (2008). Tax Considerations in Structuring International Licensing and Technology Transfer Arrangements - Australia. In A Liberman, P Chrocziel & RE Levine (Eds.), International Licensing and Technology Transfer: Practice and the Law, (pp. 1-54). The Netherlands: Wolters Kluwer Law & Business (Kluwer Law International).
  • Vann, R. (2008). The history of royalties in tax: treaties 1921-61: Why? In John A. Jones; Peter Harris; David Oliver (Eds.), Comparative Perspectives on Revenue Law, (pp. 166-196). Cambridge, UK: Cambridge University Press.

2006

  • Vann, R. (2006). Tax Treaties: The Secret Agent's Secrets. British Tax Review, 2006 (3), 345-382.
  • Avery Jones, J., De Broe, L., Ellis, M., van Raad, K., Le Gall, J., Goldberg, S., Killius, J., Maisto, G., Miyatake, T., Torrione, H., Vann, R., et al (2006). The Origins of Concepts and Expressions Used in the OECD Model and their Adoption by States. Bulletin for International Taxation (formerly 'Bulletin for International Fiscal Documentation'), 60(6), 220-254.

2005

  • Cooper, G., Vann, R., Krever, R. (2005). Income Taxation: Commentary and Materials (5th edition). Sydney: Australian Tax Practice.
  • Vann, R. (2005). Interpretation of Tax Treaties in New Holland. In Henk van Arendonk, Frank Engelen & Sjaak Jansen (Eds.), A Tax Globalist: The search for the borders of international taxation. Essays in honour of Maarten J Ellis, (pp. 144-162). The Netherlands: IBFD.

2004

  • Vann, R. (2004). Australia. In H Ault, B Arnold (Eds.), Comparative Income Taxation: A Structural Analysis, 2nd edition, (pp. 3-22). The Hague: Kluwer Law International.
  • Vann, R. (2004). Australia's new international tax rules promote simplification and the competitiveness of Australian companies. Tax Management International Journal, 33(8), 451-458.
  • Ault, H., Arnold, B., Gest, G., Harris, P., Melz, P., Nakazato, M., Nishikori, Y., Repetti, J., Schon, W., Tiley, J., Vann, R., et al (2004). Comparative Income Taxation: A Structural Analysis, 2nd edition. The Hague: Kluwer Law International.
  • Vann, R., Oliver, J. (2004). The New Australia-UK Tax Treaty. British Tax Review, 3, 194-233.

2003

  • Vann, R. (2003). Reflections on business profits and the arm's-length principle. In Arnold, Sasseville, Zolt (Eds.), The Taxation of Business Profits Under Tax Treaties, (pp. 133-170). Canada: Canadian Tax Foundation.
  • Avery Jones, J., Vann, R., et, A. (2003). Treaty confilcts in categorizing income as business profits: differences in approach between common law and civil law countries. In Arnold, Sasseville, Zolt (Eds.), The Taxation of Business Profits Under Tax Treaties, (pp. 133-170). Canada: Canadian Tax Foundation.
  • Avery Jones, J., De Broe, L., Ellis, M., van Raad, K., Le Gall, J., Torrione, H., Miyatake, T., Roberts, S., Goldberg, S., Vann, R., et al (2003). Treaty conflicts in categorizing income as business profits caused by differences in approach between common law and civil law. Bulletin for International Taxation (formerly 'Bulletin for International Fiscal Documentation'), 57(6), 237-248.
  • Vann, R. (2003). Trends in company/shareholder taxation: single of double taxation? General Report. In Vann, Couzin, Derouin, Gammie (Eds.), Cahiers de Droit Fiscal International: Studies on International Fiscal Law, (pp. 21-70). The Netherlands: Wolters Kluwer Law & Business (Kluwer Law International).
  • Vann, R. (2003). What the US-Australia Tax Treaty Offers. International Tax Review, Septmeber 2003, 36-38.

2002

  • Vann, R. (2002). Australia's Budget provides Temporary Respite from Ongoing Tax Reform. Tax Notes International, 2002(26), 912-915.
  • Black, C., Vann, R. (2002). Blended Learning in the Masters of Corporate Taxation. Synergy, 18.
  • Vann, R., Avery Jones, J., De, B., Ellis, M., van, R., Le, G., Torrione, H., Miyatake, T., Roberts, S., Goldberg, S., et al (2002). Characterisation of Other States' Partnerships for Income Tax. Bulletin for International Taxation (formerly 'Bulletin for International Fiscal Documentation'), 56(7), 288-320.
  • Cooper, G., Vann, R., Krever, R. (2002). Income Taxation: Commentary and Materials (4th edition). Sydney: Australian Tax Practice.
  • Crock, M., Saul, B., Ruddock, P., Yale-Loehr, S., Hoashi-Erhardt, C., Martin, S., Lowell, B., Martin, P., Hugo, G., McCallum, R., Vann, R., Allars, M., et al (2002). NationSkilling: Migration, Labour and the Law.

2001

  • Vann, R. (2001). Australia's Policy on Entity Taxation. Australian Tax Forum: a journal of taxation policy, law and reform, 16(1), 33-66.
  • Vann, R. (2001). Australian High Court Takes Both Sides in Consolidated Press Case. Tax Notes International, 2001(22), 2953-2955.
  • Vann, R. (2001). Improving Policy for the Taxation of Expatriate Employees in Australia. New Zealand Journal of Taxation Law and Policy, 7, 70-79.
  • Vann, R. (2001). Proposed Changes to Australian Tax Law Would Affect Inbound, Outbound Investment. Tax Notes International, 2001(22), 2009-2013.
  • Vann, R. (2001). Thin Capitalisation Reform in Australia: Another Milestone or a Millstone? Tax Notes International, 2001(24), 1209-1218.

2000

  • Cooper, G., Vann, R. (2000). A Few Myths About the GST. University of New South Wales Law Journal, 23(2), 252-263.

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