Associate Professor Ann Kayis-Kumar is Founding Director of UNSW Tax Clinic.
She 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's research explores avenues by which tax policy can be utilised as a mechanism to achieve social justice.
Associate Professor, UNSW Sydney
UNSW Sydney, Doctor of Philosophy (PhD)
UNSW Sydney, BCom (Distinction) / LLB (Honours)
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
Curtailing aggressive tax planning: The case for introducing mandatory disclosure rules in Australia (Part 1), eJournal of Tax Research
Simulating Tax-Minimization Strategies of Multinationals: Evaluating the Effectiveness of Changes in the United Kingdom’s Corporate Interest Deductibility Rule, World Tax Journal
The importance of lawyers in international tax policy design and development: An exploration and extension of the legal-economic literature, UNSW Law Journal
Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice, eJournal of Tax Research
PlayTax: 'Gamifying' International Tax Teaching, Journal of the Australasian Tax Teachers Association
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
What’s BEPS Got to Do with It? Exploring the Effectiveness of Thin Capitalisation Rules, eJournal of Tax Research
Thin capitalisation rules: A second-best solution to the cross-border debt bias, Australian Tax Forum: a journal of taxation policy, law and reform
Taxing cross-border intercompany transactions: Are financing activities fungible, Australian Tax Forum: a journal of taxation policy, law and reform