By Associate Professor Ann Kayis-Kumar

Journal articles

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

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