Associate Professor Ann Kayis-Kumar is author of Taxing Multinationals (Oxford University Press, 2019). Her research conceptualises tax as a mechanism to achieve social justice across the taxpaying spectrum; ranging from improving the integrity of taxing multinationals to improving the wellbeing of financially vulnerable individuals and small businesses.
She is the Founding Director of UNSW Tax and Business Advisory Clinic, an international award-winning platform for experiential work-integrated learning, innovative grassroots research and catalysing social impact across Australia.
She has provided expert evidence to the House of Representatives Standing Committee on Tax and Revenue, and consultancy advice on investigations by the Inspector-General of Taxation. She has presented her research at national and international conferences, including at Oxford University and the University of Cambridge.
Ann serves on industry-level committees including the Law Council of Australia's Taxation Committee, and the Tax Institute’s NSW Technical and SME & Tax Practitioner Committees. She is also Vice President of the Australasian Tax Teachers Association, and former Deputy President of the UNSW Academic Board.
Experience
2015–present
Associate Professor, UNSW Sydney
Education
2017
UNSW Sydney, Doctor of Philosophy (PhD)
2010
UNSW Sydney, BCom (Distinction) / LLB (Honours)
Publications
2019
The importance of lawyers in international tax policy design and development: An exploration and extension of the legal-economic literature, UNSW Law Journal
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
Simulating Tax-Minimization Strategies of Multinationals: Evaluating the Effectiveness of Changes in the United Kingdom’s Corporate Interest Deductibility Rule, World Tax Journal
2019
Curtailing aggressive tax planning: The case for introducing mandatory disclosure rules in Australia (Part 1), eJournal of Tax Research
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
Taxing cross-border intercompany transactions: Are financing activities fungible, Australian Tax Forum: a journal of taxation policy, law and reform
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