Dr Ann Kayis-Kumar is author of Taxing Multinationals (Oxford University Press, 2019) and co-author of the Australian CGT Handbook (since the 8th edition, Thomson Reuters, 2017). Ann teaches and researches in the fields of international and Australian tax law and corporate strategy, exploring avenues by which tax policy can be utilised as a mechanism to achieve social justice.
Experience
2015–present
Senior Lecturer, UNSW Sydney
Education
2017
UNSW Sydney, Doctor of Philosophy (PhD)
2010
UNSW Sydney, BCom (Distinction) / LLB (Honours)
Publications
2019
Curtailing aggressive tax planning: The case for introducing mandatory disclosure rules in Australia – Cues from the United Kingdom and South Africa for effective Design Features (Part 2), eJournal of Tax Research
2019
Curtailing aggressive tax planning: The case for introducing mandatory disclosure rules in Australia (Part 1), eJournal of Tax Research
2019
Simulating Tax-Minimization Strategies of Multinationals: Evaluating the Effectiveness of Changes in the United Kingdom’s Corporate Interest Deductibility Rule, World Tax Journal
2019
The importance of lawyers in international tax policy design and development: An exploration and extension of the legal-economic literature, UNSW Law Journal
2018
Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice, eJournal of Tax Research
2017
PlayTax: 'Gamifying' International Tax Teaching, Journal of the Australasian Tax Teachers Association
2016
International tax planning by multinationals: Simulating a tax-minimising intercompany response to the OECD’s recommendation on BEPS Action 4', Australian Tax Forum: a journal of taxation policy, law and reform
2016
What’s BEPS Got to Do with It? Exploring the Effectiveness of Thin Capitalisation Rules, eJournal of Tax Research
2015
Thin capitalisation rules: A second-best solution to the cross-border debt bias, Australian Tax Forum: a journal of taxation policy, law and reform
2015
Taxing cross-border intercompany transactions: Are financing activities fungible, Australian Tax Forum: a journal of taxation policy, law and reform