By Associate Professor Ann Kayis-Kumar

Books

Evans C; Kayis-Kumar A; Russell T, 2019, Australian CGT Handbook 2019-20, Thomson Reuters, Pyrmont NSW

Kayis-Kumar A, 2019, Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deductions, Oxford University Press, https://global.oup.com/academic/product/taxing-multinationals-9780190319311?cc=ua&lang=en

Evans C; Kayis-Kumar A; Russell T, 2018, Australian CGT Handbook 2018-19, Thomson Reuter, Sydney

Cooper G ; Evans C; Kayis-Kumar A, 2017, Australian CGT Handbook 2017-18, Thomson Reuters, Sydney

Cooper GS; Evans C; Kayis-Kumar A, 2017, Australian CGT Handbook 2017-18, Thomson Reuters, Sydney

Book Chapters

Kayis-Kumar A, 2023, 'Tax and the poverty interface', in International Handbook on Clinical Tax Education, http://dx.doi.org/10.14296/grch4849

Kayis-Kumar A; Taylor J; Walpole M, 2021, 'The Australian Experience of GAAR - Not a Silver Bullet, But a Bullet Nonetheless', in Butani M; Jain T (ed.), General Anti-Avoidance Rules: The Final Tax Frontier?, Thomson Reuters, pp. 1059 - 1088

Journal articles

Kayis-Kumar A; Speidel C; Book L, 2024, 'Squeezing blood from stones? A comparative analysis of tax relief for victim-survivors in Australia and the United States', Australian Tax Forum: a journal of taxation policy, law and reform

Kayis-Kumar A; Lim Y; Noone J; Walpole M; Breckenridge J; Book L, 2023, 'Identifying and supporting financially vulnerable women experiencing economic abuse: a grounded theory approach', eJournal of Tax Research, https://www.unsw.edu.au/content/dam/pdfs/unsw-adobe-websites/business-school/faculty/research/ejournal-of-tax-research/2023-V21-N2-Identifying-and-supporting-finally-vulnerable.pdf

Morgan A; Freudenberg B; Kayis-Kumar A; Le V; Whait R; Cull M; Castelyn D; Vitale C, 2023, 'Pro Bono Tax Clinics: Aiding Australia's Tax Administration and Developing Students’ Self-Efficacy', Journal of Australian Taxation, 24, pp. 76 - 111

Kayis-Kumar A; Noone J; Lim Y; Walpole M; Mackenzie G, 2022, 'Tax Accounting for Financial Wellbeing: Quantifying the Unmet need for Pro Bono Tax Advice', Australian Tax Review, 51, pp. 228 - 257, https://search.informit.org/doi/abs/10.3316/agispt.20230105081319

Lim Y; Evans C; Kayis-Kumar A, 2022, 'The exploitation of tax professional expenses for tax minimisation: Evidence from Australia', Australian Tax Forum: a journal of taxation policy, law and reform, 37, pp. 295 - 318, https://search.informit.org/doi/10.3316/informit.20220804071765

Cull M; McLaren J; Freudenberg B; Vitale C; Castelyn D; Whait R; Kayis-Kumar A; Le V; Morgan A, 2022, 'WORK-INTEGRATED LEARNING FOR INTERNATIONAL STUDENTS: DEVELOPING SELF-EFFICACY THROUGH THE AUSTRALIAN NATIONAL TAX CLINIC PROGRAM', Journal of the Australasian Tax Teachers Association, 17, pp. 22 - 56

O'Rourke K; Kayis-Kumar A; Walpole M, 2021, 'Serious Hardship Relief: In Need of a Serious Rethink?', The Sydney Law Review, 43, pp. 1 - 42, http://www.austlii.edu.au/cgi-bin/viewdb/au/journals/SydLawRw/

Kayis-Kumar A; Mackenzie G; Walpole M, 2020, 'Interprofessional Collaborative Practice In Pro Bono Tax Clinics: A Case Study Approach', Journal of Australian Taxation, 22, pp. 49 - 49, https://www.jausttax.com.au/Articles_Free/JAT%20Volume%2022%20Issue%202%20-%20UNSW%20Tax%20Clinic.pdf

Kayis-Kumar A; Noone J; Martin F; Walpole M, 2020, 'Pro Bono Tax Clinics: An international comparison and framework for evidence-based evaluation', Australian Tax Review, 49, pp. 110 - 132, https://www.westlaw.com.au/maf/wlau/app/blob?blobguid=I9a8f8d87f1c211ea99dafba9e329f6c2&file=LAWREP-049-ATREV-JL-0110.pdf

Kayis-Kumar A; Evans C; Lim Y, 2020, 'To cap or not to cap? Policy options for dealing with the costs of managing tax affairs deduction in Australia', Australian Tax Forum: a journal of taxation policy, law and reform, 35, pp. 143 - 170, https://search.informit.org/doi/epdf/10.3316/informit.255532586461407

Oguttu A; Kayis-Kumar A, 2020, '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, 17, pp. 233 - 257, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/Curtailing-aggressive-tax-planning.pdf

Kayis-Kumar A; Oguttu A, 2019, 'Curtailing aggressive tax planning: The case for introducing mandatory disclosure rules in Australia (Part 1)', eJournal of Tax Research, 17, pp. 83 - 104, https://search.proquest.com/docview/2383801984/fulltextPDF/59B0A76CB2D441E1PQ/1?accountid=12763

Kayis-Kumar A, 2019, 'Doing the BEPS we can? Addressing distortions in the cross-border intercompany setting', Australian Tax Review, 48, pp. 117 - 138

Kayis-Kumar A; Evans C; Mellor P, 2019, 'The Deductibility of Tax-related Expenses: Historical and Comparative Perspectives', Australian Tax Review, 48, pp. 100 - 116, https://www.westlaw.com.au/maf/wlau/app/document?docguid=I21724460c4cc11e98d34858489f4be61&isTocNav=true&tocDs=AUNZ_AU_JOURNALS_TOC&startChunk=1&endChunk=1

Kayis-Kumar A, 2019, 'Simulating Tax-Minimization Strategies of Multinationals: Evaluating the Effectiveness of Changes in the United Kingdom’s Corporate Interest Deductibility Rule', World Tax Journal, 11, pp. 121 - 155

Kayis-Kumar A, 2019, 'The importance of lawyers in international tax policy design and development: An exploration and extension of the legal-economic literature', University of New South Wales Law Journal, 42

Kayis-Kumar A, 2018, 'Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice', eJournal of Tax Research, 16, pp. 201 - 235

Taylor JJ; Kayis-Kumar A; Bain K, 2017, 'PlayTax: 'Gamifying' International Tax Teaching', Journal of the Australasian Tax Teachers Association, 12, pp. 110 - 135, https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxation-Business-Law-Site/jattavolumes/JATTA-No-12-Dec-2017.pdf

Kayis-Kumar A, 2016, 'What’s BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules', eJournal of Tax Research, 14, pp. 359 - 386, https://search.proquest.com/docview/1858088109?accountid=12763

Kayis-Kumar A, 2016, 'Navigating BEPS – OECD's Action 4', Thomson Reuters ASEAN Tax Bulletin, pp. 18 - 18

Kayis-Kumar A, 2016, 'OECD's Fixed Ratio Rule more effective than thin cap?', Thomson Reuters Weekly Tax Bulletin, pp. 1193 - 1193

Kayis-Kumar A, 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, 31, pp. 363 - 394, http://ssrn.com/abstract=2805805

Kayis-Kumar A, 2015, 'Taxing cross-border intercompany transactions: Are financing activities fungible?', Australian Tax Forum: a journal of taxation policy, law and reform, 30, pp. 627 - 661, http://ssrn.com/abstract=2666323

Kayis-Kumar A, 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, 30, pp. 299 - 355, http://dx.doi.org/10.2139/ssrn.2636645

Conference Papers

Kayis-Kumar A, 2022, 'Tax Across the Continents – a 5-year Forecast for Australia', Dublin Castle, Ireland, presented at Harvard Kennedy School Global Tax Policy Webinars 2022, Dublin Castle, Ireland, 17 May 2022

Kayis-Kumar A; Noone J; Lim Y; Walpole M; Breckenridge J, 2021, 'Let’s talk about tax – Identifying and supporting women experiencing economic abuse', Durham University, presented at 112th Annual Conference of the Society of Legal Scholars Conference, Durham University, 31 August 2021

Kayis-Kumar A; Noone J; Lim Y; Walpole M; Breckenridge J, 2021, 'Let’s talk about tax – Identifying and supporting women experiencing economic abuse', Monash Law School, presented at The Critical Tax Symposium, Monash Law School, 15 July 2021

Kayis-Kumar A; Walpole M; Noone J; Lim Y; Mackenzie G, 2020, 'Up hardship creek without a paddle? Quantifying the nation-wide unmet need for tax advice', presented at 14th International Tax Administration Conference, 07 April 2020

Kayis-Kumar A; Walpole M; Noone J; Mackenzie G; Lim Y, 2020, 'The tax advice gap – A nation-wide survey of financial counsellors', Sydney, presented at 4th Financial Inclusion Conference - Roads to Resilience, Sydney, 18 March 2020 - 19 March 2020

Kayis-Kumar A; Evans C; Lim Y, 2020, 'To cap or not to cap? Policy options for dealing with the costs of managing tax affairs deduction in Australia', Hobart, presented at 32nd Australasian Tax Teachers’ Association Conference, Hobart, 22 January 2020 - 24 January 2020

Kayis-Kumar A, 2019, 'The Importance of Lawyers in International Tax Policy Design and Development: An Exploration and Extension of the Legal-Economic Literature', University of Oxford, presented at 8th Annual Centre for Business Taxation Doctoral Conference, University of Oxford, 19 September 2019

Kayis-Kumar A, 2019, 'ATAD too late? An optimisation modelling approach to designing and evaluating cross-border anti-avoidance rules', University of Central Lancashire, presented at 28th Tax Research Network Conference, University of Central Lancashire, 09 September 2019

Kayis-Kumar A; Mortimore A, 2019, 'Taxation, innovation and education: Is the tax profession ready for the digital revolution', Griffith University, Brisbane, presented at Professional Futures Conference: Challenges and opportunities for 21st Century professions, Griffith University, Brisbane, 05 February 2019 - 08 February 2019

Kayis-Kumar A; Mellor P; Evans C, 2019, 'Tax deductions in a changing world: Policy options for dealing with the costs of tax advice', Curtin Law School, Perth, presented at 31st Australasian Tax Teachers’ Association Conference 2019, Curtin Law School, Perth, 16 January 2019 - 18 January 2019

Kayis-Kumar A; Mortimore A, 2019, 'Tax teaching implications of the 10-Second Tax Return: Educating and equipping the next generation of tax professionals', Curtin Law School, Perth, presented at 31st Australasian Tax Teachers’ Association Conference 2019, Curtin Law School, Perth, 16 January 2019 - 18 January 2019

Kayis-Kumar A; Taylor J, 2019, 'The application of capital gains tax to trusts: Conceptual, technical and practical issues, and a proposal for reform', Curtin Law School, Perth, presented at 31st Australasian Tax Teachers’ Association Conference 2019, Curtin Law School, Perth, 16 January 2019 - 18 January 2019

Kayis-Kumar A, 2017, 'The importance of legal practitioners and scholars in tax policy design and development: An exploration and extension of the legal-economic literature', Centre for Tax Law, University of Cambridge, Cambridge, presented at 2017 Tax Policy Conference, Centre for Tax Law, University of Cambridge, Cambridge, 11 April 2017 - 11 April 2017, https://www.ctl.law.cam.ac.uk/tax-policy-conference

Taylor JJ; Kayis-Kumar A; Bain K, 2017, 'Gamifying the tax system: International tax teaching with the Play Tax simulation', in Papers presented at 29th Australasian Tax Teachers Association Conference, Masterton, New Zealand, 18th to 20th January 2017, AUSTRALASIAN TAX TEACHERS ASSOC, Masterton, New Zealand, presented at 29th Australasian Tax Teachers Association Conference, Masterton, New Zealand, 18 January 2017 - 20 January 2017, http://dx.doi.org/10.26190/unsworks/26136

Kayis-Kumar A, 2017, 'Socio-political challenges to taxing multinationals: Do corporate tax cuts benefit the home jurisdiction?', Masterton, New Zealand, presented at 29th Australasian Tax Teachers' Association Conference, Masterton, New Zealand, 18 January 2017 - 20 January 2017, http://dx.doi.org/10.26190/unsworks/26135

Kayis-Kumar A, 2016, 'Making the invisible visible: Simulating MNEs' behavioural responses to the UK's interest limitation rules in the post-BEPS era', Roehampton University, London, presented at Tax Research Network Conference, Roehampton University, London, 31 August 2016 - 02 September 2016

Kayis-Kumar A, 2016, 'What’s BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules', in eJournal of Tax Research, Sydney, Australia, pp. 359 - 386, presented at 12th International Conference on Tax Administration, Sydney, Australia, 31 March 2016 - 01 April 2016

Kayis-Kumar A, 2016, 'A multinational multiverse: Simulating tax-optimal intercompany funding structures', Sydney, Australia, presented at 28th Australasian Tax Teachers' Association Conference, Sydney, Australia, 20 January 2016 - 22 January 2016

Kayis-Kumar A, 2015, 'Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deductions', UNSW Business School, UNSW Australia, presented at East Meets West Research Workshop, UNSW Business School, UNSW Australia, 21 October 2015 - 21 October 2015

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