Professor Lee Burns

Selected grants

2013

  • Capacity building for Cambodian Legal and Judicial Practitioners; Burns L, McDonald B, McCracken S, Bath V, Stumbles J, Nottage L, Brown C, Laws K, Harbon L; Australian Aid/Australian Leadership Awards Fellowships.
  • Improving capacity in international tax enforcement; Burns L; Australian Aid/Australian Leadership Awards Fellowships.

2012

  • Vietnam: Improving Capacity in International Tax Enforcement; Burns L; Australian Aid/Australian Leadership Awards Fellowships.
  • Republic of the Marshall Islands (RMI): Developing the New Tax System; Burns L; Australian Aid/Australian Leadership Awards Fellowships.

2011

  • Legislative Drafting Capacity Building in East Africa; Burns L; Australian Aid/Australian Leadership Awards Fellowships.

2010

  • The design and application of taxation laws to domestic and cross-border transactions triggered by carbon emissions trading schemes; Black C, Burns L, Milne J; Australian Research Council (ARC)/Discovery Projects (DP).

2007

  • Safeguarding the domestic tax base in a world without investment borders; Burns L, Krever R; Australian Research Council (ARC)/Discovery Projects (DP).

2001

  • Impact of globalisation on the design of international income tax rules; Burns L; DVC Research/Research and Development Scheme: Research and Development (R&D).

2000

  • Tax benefit reform in the context of globalisation; Apps P, Burns L; Australian Research Council (ARC)/Large Research Grants (LRG).

Selected publications & creative works

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Edited Books

  • Baker, E., Beaudoin, Y., Bice, S., Burns, L., Dumas, D., Feenan, J., Hanley, N., Hoagland, P., Holland, P., Jobstvogt, N., et al (2013). Deep Sea Minerals and the Green Economy. New Caledonia: Secretariat of the Pacific Community.

Book Chapters

  • Burns, L., Le Leuch, H., Sunley, E. (2017). Taxing gains on transfer of interest. In Philip Daniel, Michael Keen, Artur Swistak, Victor Thuronyi (Eds.), International Taxation and the Extractive Industries, (pp. 160-189). Abingdon: Routledge.
  • Burns, L. (2013). General anti-avoidance rules (GAARs). In International Fiscal Association (Eds.), The taxation of foreign passive income for groups of companies: Volume 98a Cahiers de Droit Fiscal International, (pp. 95-122). The Hague, The Netherlands: Sdu Uitgevers.
  • Burns, L. (2009). Attribution of Foreign Entity Income. In Chris Evans, Richard Krever, Peter Mellor (Eds.), Australian Business Tax Reform in Retrospect and Prospect, (pp. 443-457). Australia: Thomson Reuters.
  • Burns, L. (2007). VAT in the Pacific. In Richard Krever, David White (Eds.), GST In Retrospect and Prospect, (pp. 515-528). New Zealand: Brookers Ltd.
  • Burns, L. (2006). Methods of Calculating Foreign Investment Fund Income. In John Prebble (Eds.), Taxing Offshore Investment Income, (pp. 65-77). Bedfordshire, UK: Fiscal Publications.
  • Burns, L. (2006). Selected Special Problems of Calculating Foreign Investment Fund Income. In John Prebble (Eds.), Taxing Offshore Investment Income, (pp. 79-83). Bedfordshire, UK: Fiscal Publications.
  • Burns, L. (2002). Australia: The tax treatment of transfer of residence by individuals. In International Fiscal Association (Eds.), Cahiers de droit fiscal international, vol. LXXXVIIB, (pp. 125-147). The Hague: Wolters Kluwer Law & Business (Kluwer Law International).

Journals

  • Ovesen, V., Hackett, R., Burns, L., Mullins, P., Roger, S. (2018). Managing deep sea mining revenues for the public good - ensuring transparency and distribution equity. Marine Policy, 95, 332-336. [More Information]
  • Mullins, P., Burns, L. (2018). The fiscal regime for deep sea mining in the Pacific region. Marine Policy, 95, 337-345. [More Information]
  • Burns, L. (2014). Income Taxation through the Life Cycle of an Extractive Industries Project. Asia-Pacific Tax Bulletin, 20(6), 401-412.
  • Burns, L. (2012). Resource Rent Taxation. Asia-Pacific Tax Bulletin, 18(4), 312-326.
  • Burns, L. (2012). Taxation of Non-Renewable Natural Resources. Bulletin for International Taxation, 66(9), 504-515.
  • Thow, A., Heywood, P., Leeder, S., Burns, L. (2010). The global context for public health nutrition taxation. Public Health Nutrition, 14(1), 176-186. [More Information]
  • Burns, L. (2008). Consumption Taxation of Supplies of Financial Services in the Asia-Pacific Region. Asia-Pacific Tax Bulletin, 14(5), 352-362.
  • Burns, L. (2007). Harmonization of the Anti-Deferral Regimes. Asia-Pacific Tax Bulletin, 13(4), 269-288.
  • Burns, L. (2006). Reform of Australia's CFC Rules. Australian Tax Forum, 21(1), 149-219.
  • Burns, L. (2005). Rethinking the Design of Australia's CFC Rules in the Global Economy. Bulletin for International Taxation, 59(7), 262-280.
  • Burns, L. (2004). Australia: Procedural Aspects of Filing, Guidance, Assessment, Verification and Tax Collection. Tax Management International Forum, 25(2), 3-6.
  • Burns, L. (2004). Australia: Providing Access to Intangible Property: Alternatives and the Taxation Thereof. Tax Management International Forum, 25(3), 3-7.
  • Burns, L. (2004). Australia: Taxation of Global Operations Conducted through a Tax Haven Subsidiary. Tax Management International Forum, 25(4), 3-8.
  • Burns, L. (2004). Australia: The Deductibility of Interest Paid by a Domestic Subsidiary to its Foreign Parent Corporation. Tax Management International Forum, 25(1), 3-7.
  • Burns, L. (2003). Australia: Host country rules pertaining to positions taken by a taxpayer in computing host country income tax liability. Tax Management International Forum, 24(1), 3-6.
  • Burns, L. (2002). Australia: Availability of Foreign Tax Credits (or Deductions) to Host Country Branch Taxpayer and Host Country Company Taxpayer. Tax Management International Forum, 23(2), 3-6.
  • Burns, L. (2002). Australia: Host Country Consequences of Engaging in a Sale-Repurchase Transaction Using Host Country Securities. Tax Management International Forum, 23(3), 3-7.
  • Burns, L. (2002). Australia: Inbound Investments in Securities Backed by Host Country-based Debt Obligations and Receivables. Tax Management International Forum, 23(4), 3-6.
  • Burns, L. (2001). Australia: Availability of Treaty benefits for payments to hybrid entities. Tax Management International Forum, 22(1), 3-8.
  • Burns, L. (2001). Australia: Global Equity Plans. Tax Management International Forum, 22(3), 3-6.
  • Burns, L. (2001). Australia: Tax Advantaged Investments for Pooled Investment Vehicles. Tax Management International Forum, 22(4), 3-6.
  • Burns, L. (2000). Cross-Border Tax Arbitrage. Tax Management International Forum, 21, 3-5.
  • Burns, L. (2000). E-Commerce Trading Values. Tax Management International Forum, 21, 3-6.
  • Burns, L. (2000). Inbound Electronic Commerce Activities. Tax Management International Forum, 21, 3-9.
  • Burns, L. (2000). Taxation of Non-Resident Entertainers and Athletes. Tax Management International Forum, 21, 3-8.

Research Reports

  • Reside Jr., R., Burns, L. (2016). Comprehensive Tax Reform in the Philippines. Principles, History and Recommendations, Discussion Paper No. 2016-10, (pp. 7 - 37). Quezon City, Philippines: UP School of Economics.
  • Dumas, D., Burns, L., Lodge, M., Solgaard, A. (2013). Deep Sea Minerals and the Green Economy | The Sustainable Management of Deep Sea Mineral Wealth, (pp. 95 - 112). Noumea, New Caledonia: Secretariat of the Pacific Community.

2018

  • Ovesen, V., Hackett, R., Burns, L., Mullins, P., Roger, S. (2018). Managing deep sea mining revenues for the public good - ensuring transparency and distribution equity. Marine Policy, 95, 332-336. [More Information]
  • Mullins, P., Burns, L. (2018). The fiscal regime for deep sea mining in the Pacific region. Marine Policy, 95, 337-345. [More Information]

2017

  • Burns, L., Le Leuch, H., Sunley, E. (2017). Taxing gains on transfer of interest. In Philip Daniel, Michael Keen, Artur Swistak, Victor Thuronyi (Eds.), International Taxation and the Extractive Industries, (pp. 160-189). Abingdon: Routledge.

2016

  • Reside Jr., R., Burns, L. (2016). Comprehensive Tax Reform in the Philippines. Principles, History and Recommendations, Discussion Paper No. 2016-10, (pp. 7 - 37). Quezon City, Philippines: UP School of Economics.

2014

  • Burns, L. (2014). Income Taxation through the Life Cycle of an Extractive Industries Project. Asia-Pacific Tax Bulletin, 20(6), 401-412.

2013

  • Baker, E., Beaudoin, Y., Bice, S., Burns, L., Dumas, D., Feenan, J., Hanley, N., Hoagland, P., Holland, P., Jobstvogt, N., et al (2013). Deep Sea Minerals and the Green Economy. New Caledonia: Secretariat of the Pacific Community.
  • Dumas, D., Burns, L., Lodge, M., Solgaard, A. (2013). Deep Sea Minerals and the Green Economy | The Sustainable Management of Deep Sea Mineral Wealth, (pp. 95 - 112). Noumea, New Caledonia: Secretariat of the Pacific Community.
  • Burns, L. (2013). General anti-avoidance rules (GAARs). In International Fiscal Association (Eds.), The taxation of foreign passive income for groups of companies: Volume 98a Cahiers de Droit Fiscal International, (pp. 95-122). The Hague, The Netherlands: Sdu Uitgevers.

2012

  • Burns, L. (2012). Resource Rent Taxation. Asia-Pacific Tax Bulletin, 18(4), 312-326.
  • Burns, L. (2012). Taxation of Non-Renewable Natural Resources. Bulletin for International Taxation, 66(9), 504-515.

2010

  • Thow, A., Heywood, P., Leeder, S., Burns, L. (2010). The global context for public health nutrition taxation. Public Health Nutrition, 14(1), 176-186. [More Information]

2009

  • Burns, L. (2009). Attribution of Foreign Entity Income. In Chris Evans, Richard Krever, Peter Mellor (Eds.), Australian Business Tax Reform in Retrospect and Prospect, (pp. 443-457). Australia: Thomson Reuters.

2008

  • Burns, L. (2008). Consumption Taxation of Supplies of Financial Services in the Asia-Pacific Region. Asia-Pacific Tax Bulletin, 14(5), 352-362.

2007

  • Burns, L. (2007). Harmonization of the Anti-Deferral Regimes. Asia-Pacific Tax Bulletin, 13(4), 269-288.
  • Burns, L. (2007). VAT in the Pacific. In Richard Krever, David White (Eds.), GST In Retrospect and Prospect, (pp. 515-528). New Zealand: Brookers Ltd.

2006

  • Burns, L. (2006). Methods of Calculating Foreign Investment Fund Income. In John Prebble (Eds.), Taxing Offshore Investment Income, (pp. 65-77). Bedfordshire, UK: Fiscal Publications.
  • Burns, L. (2006). Reform of Australia's CFC Rules. Australian Tax Forum, 21(1), 149-219.
  • Burns, L. (2006). Selected Special Problems of Calculating Foreign Investment Fund Income. In John Prebble (Eds.), Taxing Offshore Investment Income, (pp. 79-83). Bedfordshire, UK: Fiscal Publications.

2005

  • Burns, L. (2005). Rethinking the Design of Australia's CFC Rules in the Global Economy. Bulletin for International Taxation, 59(7), 262-280.

2004

  • Burns, L. (2004). Australia: Procedural Aspects of Filing, Guidance, Assessment, Verification and Tax Collection. Tax Management International Forum, 25(2), 3-6.
  • Burns, L. (2004). Australia: Providing Access to Intangible Property: Alternatives and the Taxation Thereof. Tax Management International Forum, 25(3), 3-7.
  • Burns, L. (2004). Australia: Taxation of Global Operations Conducted through a Tax Haven Subsidiary. Tax Management International Forum, 25(4), 3-8.
  • Burns, L. (2004). Australia: The Deductibility of Interest Paid by a Domestic Subsidiary to its Foreign Parent Corporation. Tax Management International Forum, 25(1), 3-7.

2003

  • Burns, L. (2003). Australia: Host country rules pertaining to positions taken by a taxpayer in computing host country income tax liability. Tax Management International Forum, 24(1), 3-6.

2002

  • Burns, L. (2002). Australia: Availability of Foreign Tax Credits (or Deductions) to Host Country Branch Taxpayer and Host Country Company Taxpayer. Tax Management International Forum, 23(2), 3-6.
  • Burns, L. (2002). Australia: Host Country Consequences of Engaging in a Sale-Repurchase Transaction Using Host Country Securities. Tax Management International Forum, 23(3), 3-7.
  • Burns, L. (2002). Australia: Inbound Investments in Securities Backed by Host Country-based Debt Obligations and Receivables. Tax Management International Forum, 23(4), 3-6.
  • Burns, L. (2002). Australia: The tax treatment of transfer of residence by individuals. In International Fiscal Association (Eds.), Cahiers de droit fiscal international, vol. LXXXVIIB, (pp. 125-147). The Hague: Wolters Kluwer Law & Business (Kluwer Law International).

2001

  • Burns, L. (2001). Australia: Availability of Treaty benefits for payments to hybrid entities. Tax Management International Forum, 22(1), 3-8.
  • Burns, L. (2001). Australia: Global Equity Plans. Tax Management International Forum, 22(3), 3-6.
  • Burns, L. (2001). Australia: Tax Advantaged Investments for Pooled Investment Vehicles. Tax Management International Forum, 22(4), 3-6.

2000

  • Burns, L. (2000). Cross-Border Tax Arbitrage. Tax Management International Forum, 21, 3-5.
  • Burns, L. (2000). E-Commerce Trading Values. Tax Management International Forum, 21, 3-6.
  • Burns, L. (2000). Inbound Electronic Commerce Activities. Tax Management International Forum, 21, 3-9.
  • Burns, L. (2000). Taxation of Non-Resident Entertainers and Athletes. Tax Management International Forum, 21, 3-8.

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