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Professor Graeme Cooper

Profile

Admitted in NSW (1980) and Victoria (1999)

Degrees

BA, LLB, LLM (Hons), Dip Jur Syd, LLM Illinois, LLM JSD Col

Courses Taught

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

Brief 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.

Publications

Books | Book chapters | Articles in Scholarly Journals | Articles in Professional Journals, Published Notes and Comments | Conference papers

Books

  • Burgess, P, Cooper, GS, Krever, R, Stewart, M & Vann, RJ, Income Taxation - Commentary and Materials (6th ed), Australian Tax Practice: Sydney (2009)
  • Cooper, GS (ed), Executing an Income Tax, Australian Tax Research Foundation: Sydney (2008) viii + 332
  • Cooper, GS, Krever, RE, Vann, RJ & Rider, CJ, Income Taxation - Commentary and Materials (5th ed), Australian Tax Practice: Sydney (2005)
  • Cooper, GS, Krever, RE & Vann, RJ , Income Taxation - Commentary and Materials (4th ed), Australian Tax Practice: Sydney (2002)
  • Cooper, GS, Krever, RE & Vann, RJ , Cooper, Krever & Vann's Income Taxation - Commentary and Materials (3rd ed), Australian Tax Practice: Sydney (1999)
  • Cooper, GS (ed), Tax Avoidance and The Rule of Law (Amsterdam, IBFD, 1997) vi + 437
  • Cooper, GS, Deutsch RL & Krever, RE, Cooper, Krever & Vann's Income Taxation - Commentary and Materials (2nd ed) Law Book Co: Sydney (1993)
  • Cooper, GS, Deutsch RL & Krever, RE, Teachers' Manual to Cooper, Krever & Vann's Income Taxation - Commentary and Materials Law Book Co. : Sydney (1993)
  • Cooper, GS, Krever, RE & Vann, RJ, Income Taxation - Commentary and Materials Law Book Co.: Sydney (1989) 1259 pp + liv.
  • Cooper, GS, Krever, RE & Vann, RJ, Teachers' Manual to Income Taxation - Commentary and Materials (Law Book Co.: Sydney) (1989)

Book chapters

  • Cooper, GS, 'Australia', in G Maisto (ed), The Meaning of 'Enterprise', 'Business' and 'Business Profits' under Tax Treaty and EU Tax Law, IBFD: Amsterdam (2011) 127-166
  • Cooper, GS, 'Business Tax Reform in Retrospect', in C Evans, & R Krever (eds), Australian Business Tax Reform in Retrospect and Prospect, Thomson Reuters: Sydney (2009) 39-52
  • Cooper, GS, 'The Sources of Complexity in the Income tax – Culprits Real and Imagined', in GS Cooper (ed), Executing an Income Tax, Australian Tax Research Foundation: Sydney (2008) 1-17
  • Cooper, GS, 'Text, Structure, Presentation', in GS Cooper (ed), Executing an Income Tax, Australian Tax Research Foundation: Sydney (2008) 123-179
  • Cooper, GS, 'The Discrete Charm of the VAT' in L Hinnekens & P Hinnekens (eds), Vision of Taxes Within and Outside the European Borders, Kluwer Law International: The Netherlands (2008), 179-201
  • Cooper, GS, 'Five Reflections on the RBT’s Vision for the Business Tax Base', in G Lehmann (ed), Business Tax Reform, ATRF: Sydney (2007) 493-509
  • Cooper, GS & Lanigan, S, 'IFA Branch Reports – Australia' in International Fiscal Association (ed), Cahiers De Droit Fiscal International - Studies on International Fiscal Law, Volume LXXXVIIIa: "Trends in Company/Shareholder Taxation: Single or double taxation?", Kluwer: The Netherlands (2003), 131-160
  • Cooper, GS, 'How Well Does TVM Express the Income Tax Base', in YRF Grbich & N Warren (eds), Tax Value Method: Consultative Conference ATRF: Sydney (2001) 107 - 146
  • Cooper, GS, 'The Future of the Income Tax', in World Tax Conference Canadian Tax Foundation: Toronto (2000) 46:1 – 46:14
  • Cooper, GS & R Gordon, 'Taxation of Legal Persons and Their Owners', in V Thuronyi ed, Tax Law Design and Drafting, International Monetary Fund: Washington, (1998) ch. 19; republished (Amsterdam: Kluwer, 2000)
  • Cooper, GS, 'The Effect of an Income Tax on Corporate Tax Evasion', in J Head & R Krever eds, Company Tax Systems, Australian Tax Research Foundation: Sydney (1997) 341-378

Articles in Scholarly Journals

  • Cooper, GS, 'Implementing an Allowance for Corporate Equity' (2012) 27(2) Australian Tax Forum 241-271
  • Cooper, GS, 'Trends in Tax Reform' (2012) 16(1) Asia Pacific Journal of Taxation 113-145
  • Cooper, GS, 'Theories of Modern Tax Reformers' (2011) 15(1) Tax Specialist 2-16
  • Cooper, GS, 'Predicting the past-the problem of finding a counterfactual in Part IVA' (2011) 40(3) Australian Tax Review 185-200
  • Cooper, GS, 'Policy Forum: A Few Observations on Managing the Taxation of Corporate Groups - The Australian Experience' (2011) 59(2) Canadian Tax Journal 265-294
  • Cooper, GS, 'Legislating Principles as a Remedy for Tax Complexity' (2010) 4 British Tax Review 334-360
  • Cooper, GS and Wenzel, M, ‘Testing Alternative Legal Paradigms: An Experiment in Designing Tax Legislation’ (2009) 34(1) Law and Social Inquiry 61-94
  • Cooper, GS, ‘Trying to make sense of TOFA’ (2007) 36 Australian Tax Review 160-172
  • Cooper, GS, ‘The Emerging High Court Jurisprudence on Part IVA’ (2006) 9 Tax Specialist 235-250
  • Cooper, GS and Lanigan S, ‘Corporate – Shareholder Tax Integration – Australia’ (2003) LXXXVIIIa Cahiers de droit fiscal 131-160
  • Cooper GS, ‘How Well Does TVM Express the Current Income Tax Base?’ (2001) 16 Australian Tax Forum 361-409
  • Cooper, GS, & Cunliffe, C, ‘Skinning the Tax Avoidance Cat’ (2001) 30 Australian Tax Review 26-38
  • Cooper, GS, ‘International Experience with General Anti-avoidance Rules’ (2001) 54 Southern Methodist University Law Review 83-130
  • Cooper, GS & Vann, RJ, ‘A Few Myths About the GST’ (2000) 23 University of NSW Law Journal 252-263
  • Cooper, GS & Vann, RJ, ‘ Implementing the Goods and Services Tax’ (1999) 21 Sydney Law Review 337-436
  • Cooper, GS, ‘Incentives and Strategic Choices Facing Taxpayers Under the Self-Assessment System’ (1995) 12 Australian Tax Forum 99-124
  • Cooper, GS, ‘Cost and Price – Firm Foundation or Shifting Sands?’ (1995) 24 Australian Tax Review 129-52
  • Cooper, GS, ‘The Return to Corporate Tax Evasion in the Presence of an Income Tax on Shareholders’ (1995) 12 Akron Tax Review 1-124
  • Cooper, GS, ‘Analysing Corporate Tax Evasion’ (1994) 50 Tax Law Review 33-152
  • Cooper, GS, ‘The Benefit Theory of Taxation’ (1994) 11 Australian Tax Forum 397-509
  • Cooper, GS, ‘An Optimal or Comprehensive Income Tax?’ (1994) 22 Federal Law Review 414-47
  • Cooper, GS, ‘Themes and Issues in Tax Simplification’ (1994) 11 Australian Tax Forum 417-60
  • Cooper, GS, ‘The Political Economy of Taxation and the Roles of the High Court’ (1993) 23 University of Western Australia Law Review 101-19
  • Cooper, GS, ‘The Treatment of Demolition Expenses Under the Income Tax: The Mount Isa Mines Case ‘(1991) 13 Sydney Law Review 605-619
  • Cooper, GS, ‘Expenditure on Environmental Protection Under the Income Tax: A Case Study in the Operational Distortion of Nothings’ (1991) 8 Australian Tax Forum 135-180
  • Cooper, GS, ‘Compass Airlines - An Essay on Tax Distress’ (1990) 7 Australian Tax Forum 327-336
  • Cooper, GS, ‘Title Retention in Common Law Jurisdictions’ (1989) 40 Rivista di Diritto Valutari e di Economia Internazionale 477-524
  • Cooper, GS, ‘Inevitability and Use’ (1989) 1 Legal Education Review 29-35
  • Cooper, GS, ‘Economics and Economism: A Comment’ (1988) 12 Bulletin of the Australian Society of Legal Philosophy 162-167
  • Cooper, GS, ‘Tax Accounting for Deductions’ (1988) 5 Australian Tax Forum 23-131
  • Cooper, GS, ‘The Reclamation Rights of Unpaid and Unsecured Sellers in International Trade’ (1987) Columbia Business Law Review 17-116
  • Cooper, GS, ‘Some Thoughts on Tax Accounting’ (1986) 15 Australian Tax Review 221-245
  • Cooper, GS, ‘Income Tax Law and Contributive Justice: Some Thoughts on Defining and Expressing a Consistent Theory of Tax Justice and its Limitations’ (1986) 3 Australian Tax Forum 297-332
  • Cooper, GS, ‘Taxing the Profits of Isolated-Venture Businesses’ (1985) 14 Australian Tax Review 32-47
  • Cooper, GS, ‘Terminal Repairs’ (1985) 19 Taxation in Australia 608-616
  • Cooper, GS, ‘Stamp Duty on Confirmatory Declarations of Trust’ (1984) 13 Australian Tax Review 24-45

Articles in Professional Journals, Published Notes and Comments

  • Cooper, GS, 'Reforming the Taxation of Trusts: Piecing Together the Mosaic' (2013) 35(1) Sydney Law Review 187-235
  • Cooper, GS, 'Reforming the Taxation of Trusts in Australia: the State of Play' (2011) 62 Tax Notes International 649-652; 2011 Worldwide Tax Daily 99¶11
  • Cooper, GS, 'Australia’s GAAR Comes Alive in the Courts' (2011) 62 Tax Notes International 559-566; 2011 Worldwide Tax Daily 94¶10
  • Cooper, GS, 'Australia's Taxation of Trusts Set for Major Upheaval' (2010) 58 Tax Notes International 49-54
  • Cooper, GS, 'The Changing landscape for Non-Residents Investing in Australian Trusts' (2010) 60 Tax Notes International 443-453
  • Cooper, GS, 'Further Developments in the Reform of Australia's International Tax Rules' (2010) 60 Tax Notes International 247-252
  • Cooper, GS, 'Major Compliance Hurdles Ahead for Investing into the US [2010]' (2010) September Weekly Tax Bulletin 1458
  • Cooper, GS, ‘Australia Again Considering Financial Arrangements Tax Regime’ (2009) 53 Tax Notes International 210 - 211
  • Cooper, GS, ‘Design and Structure of General Anti Tax Avoidance Regimes’ (2009) 63 Bulletin for International Taxation 26 - 32
  • Cooper, GS, ‘Year in Review – Australia’ (2008) 52 Tax Notes International 929-30; 2008 Worldwide Tax Daily
  • Cooper, GS, ‘Australian High Court Dismisses Transfer Pricing Appeal’ (2008) 51 Tax Notes International 482-83; 2008 Worldwide Tax Daily
  • Cooper, GS, ‘Board of Taxation Suggests Changes to CFC Regime’ (2008) 49 Tax Notes International 1096-1101; 2008 Worldwide Tax Daily
  • Cooper, GS and T Eggleston, ‘New Draft Ruling on the Taxation of Earn-out Arrangements’ (2007) 46 Thomson Weekly Tax Bulletin ¶2041
  • Cooper, GS and M Moschner, ‘Australian Parliament Considering International Tax Measures’ (2007) 46 Tax Notes International 1095-1101; 2007 Worldwide Tax Daily 106 ¶1
  • Cooper, GS, M. Moschner, ‘Budget Targets Corporate Consolidation System’ (2007) 46 Tax Notes International 777-782; 2007 Worldwide Tax Daily 92 ¶1
  • Cooper, GS, ‘Australia Targets Tax Shelter Promoters’ (2006) 42 Tax Notes International 952 – 956; 2006 Worldwide Tax Daily 108 ¶2
  • Cooper, GS, ‘Australia’s New Regime for Taxing Financial Arrangements’ (2006) 41 Tax Notes International 159-165; 2005 Worldwide Tax Daily 248 ¶1
  • Cooper, GS, ‘2005 – Year in Review’ (2006) 41 Tax Notes International 11-12; 2005 Worldwide Tax Daily 248 ¶4
  • Cooper, GS, ‘Australia Amends Corporate Loss Rules’ (2005) 40 Tax Notes International 225-27; 2005 Worldwide Tax Daily 195 ¶9
  • Cooper, GS, ‘Decision on Stapled Debt Shows Divided Federal Court’ (2005) 40 Tax Notes International 17-20; 2005 Worldwide Tax Daily 188 ¶1
  • Cooper, GS, ‘Budget Contains Unexpected Tax Measures’ (2005) 38 Tax Notes International 637-639; 2005 Worldwide Tax Daily 93 ¶2
  • Cooper, GS, ‘Australian Tax Office Finalises Interest Withholding Tax Guidance’ (2005) 38 Tax Notes International 105-106; 2005 Worldwide Tax Daily 63 ¶5
  • Cooper, GS, ‘Treasury Review Income Tax Self-Assessment System’ (2005) 37 Tax Notes International 298-302; 2005 Worldwide Tax Daily 11 ¶4
  • Cooper, GS, ‘2004 – Year in Review’ (2004) 37 Tax Notes International 8; 2005 Worldwide Tax Daily 1 ¶6
  • Cooper, GS, ‘Australia’s Macquarie Ruling is Bad Sign for Banks Issuing Stapled Instruments’ (2004) 36 Tax Notes International 453; 2004 Worldwide Tax Daily 213 ¶15
  • Cooper, GS, ‘Financial Arrangements Regime Faces New Hurdle’ (2004) 35 Tax Notes International 971-973; 2004 Worldwide Tax Daily 175 ¶7
  • Cooper, GS, ‘Australia Clarifies Interest Withholding Tax Under US, UK Tax Treaties’ (2004) 35 Tax Notes International 963-966; 2004 Worldwide Tax Daily 175 ¶4
  • Cooper, GS, ‘Australian High Court Issues Judgment on Application of GAAR’ (2004) 34 Tax Notes International 994; 2004 Worldwide Tax Daily 106 ¶3
  • Cooper, GS, ‘Tax Office Ups Scrutiny of Tax Haven Transactions’ (2004) 33 Tax Notes International 1171-1172; 2004 Worldwide Tax Daily 58 ¶13
  • Cooper, GS, ‘Year in Review – Australia’ (2003) 33 Tax Notes International 8; 2004 Worldwide Tax Daily 7 ¶6
  • Cooper, GS, ‘IFA Panel Discusses Anti-Avoidance Rules in International Tax’ (2003) 31 Tax Notes International 945-948; 2003 Worldwide Tax Daily 175 ¶6
  • Cooper, GS, ‘Australia to Amend Treatment of Foreign Exchange Gains and Losses’ (2003) 30 Tax Notes International 1068-1070; 2003 Worldwide Tax Daily 111 ¶6
  • Cooper, GS, ‘Australian Budget Includes Host Of International Tax Measures’ (2003) 30 Tax Notes International 727-736; 2003 Worldwide Tax Daily 93 ¶75
  • Cooper, GS, ‘Australia’s Debt – Equity Rules’ (2003) Bulletin for International Fiscal Documentation 338-345
  • Cooper, GS, ‘Australia’s New Withholding Tax Rules’ (2003) 29 Tax Notes International 723-724; 2003 Worldwide Tax Daily 32 ¶4

Conference papers

  • Cooper, GS, 'A Few Observations on Managing the Taxation of Corporate Groups', Tax Policy Research Symposium, Osgoode Hall Law School, Toronto, 9 June 2011
  • Cooper, GS, 'Trends in Tax Reform – What’s Coming Next, State Convention, Tasmanian Division', The Tax Institute, Launceston, 14 October 2011
  • Cooper, GS, 'Recent Anti-Avoidance Activity Involving Corporate Groups', Corporate Tax Retreat, Qld Division, The Tax Institute, Gold Coast, 7 October 2011
  • Cooper, GS, 'A Toe in the Water – Henry and Tax Forum', 44th State Convention, WA Division, The Tax Institute, Bunker Bay, 11 August 2011
  • Cooper, GS, 'The Part IVA Deluge', NSW Tax Forum, NSW Division, The Tax Institute, 20 May 2011
  • Cooper, GS, 'Tax Reform – Anticipating the Tax Forum', 44th State Convention, SA Division, The Tax Institute, Barossa Valley, 16 April 2011
  • Cooper GS, 'New Visions of Tax Reform – Where are Henry and the Tax Forum Taking us and Why?', Institute of Chartered Accountants National Tax Conference, 6 April 2011
  • Cooper GS, 'Theories of Modern Tax Reformers', 26th National Tax Convention, Taxation Institute of Australia, Brisbane, 2 March 2011
  • Cooper, GS, 'Emerging Trends in International Tax Policy', AOTCA International Tax Conference, Sydney, 26 November 2010
  • Cooper, GS, 'The Meaning of Enterprise, Business and Business Profit in Tax Treaties: National Report - Australia', The Meaning of Enterprise, Business and Business Profit under Tax Treaties and EU Tax Law, Milan, 22 November 2010
  • Cooper, GS, 'New Zealand’s Tax Reform', Tax Clarity - Annual Tax Conference, NZ Institute of Chartered Accountants, Auckland, 29 October 2010
  • Cooper, GS, 'Recent Approaches to Limiting Access to Treaties', Conference of the Tax Academy of Singapore, Singapore, 27 September 2010
  • Cooper, GS, 'The Review of Australia's Future Tax System', Taxation Institute of Australia National Convention, Sydney, 13 March 2009
  • Cooper, GS, 'Business Tax Reform in Retrospect: Where did Ralph Go Wrong?', Australian Business Tax Reform in Retrospect and Prospect, Sydney, 23-25 February 2009
  • Cooper, GS, 'Design and Structure of General Anti- Tax Avoidance Rules', Inaugural Address, PricewaterhouseCoopers, Chair of International and European Tax Law, Tilburg University, The Netherlands, 23 September 2008
  • Cooper, GS, 'New Tendencies in the Tax Treatment of Cross-Border Interest of Corporations', International Fiscal Association, Annual Congress, Brussels, Belgium, 31 August – 5 September 2008 (Panel member for Seminar 2)
  • Cooper, GS, 'The Unhappy Legacy of the Review of Business Taxation', Business Tax Reform Conference - Australian Tax Research Foundation, Sydney, 28-29 September 2006
  • Cooper, GS, 'The Tax Consequences of Restructuring of Indebtedness', International Fiscal Association Congress - The Netherlands, 17-22 September 2006
  • Cooper, GS, 'On the Sources of Complexity in the Income Tax - Culprits Real and Imagined', Australian Tax Research Foundation - Tax Simplification, Sydney, 19-20 October 2006
  • Cooper, GS, 'What Four Years of Consolidation has Taught Us', Corporate Tax Association Annual Convention, Melbourne, 1 May 2006
  • Cooper, GS, 'Coherent Principles Drafting', Taxation Institute of Australia, Fourth National Tax Symposium – Financial Arrangements, Past and Future, Katoomba, 21 July 2005
  • Cooper, GS, 'Part IVA – A Post-Hart Report', Taxation Institute of Australia, 2005 National Convention, Perth, 19 March, 2005
  • Cooper, GS, 'Why GST is Not a Consumption Tax... And Why it Matters', 2003 National GST Intensive Seminar – Taxation Institute of Australia, Sydney, Australia, 10 October 2003
  • Cooper, GS, 'Unwanted Company? Income tax and CGT issues on exiting private companies', 2003 Small Business Intensive Seminar, Taxation Institute of Australia, Western Australian Division – Perth, Australia, 12 September 2003
  • Cooper, GS, 'Comparing ABA Model VAT Law and the 6th Directive', American Bar Association Annual Conference, Washington DC, USA, May 2003
  • Cooper, GS, 'The Treatment of Tax Losses – How Did we Get Here?', Taxation Institute of Australia, NSW Intensive Seminar, Terrigal, 27 November, 2003