ATTA News January 2015 https://www.business.unsw.edu.au/about/schools/taxation-business-law/australasian-tax- teachers-association/newsletters Editor: Colin Fong, Faculty of Law, University of New South Wales, Sydney [email protected] ATTA website https://www.business.unsw.edu.au/about/schools/taxation-business- law/australasian-tax-teachers-association Contents 1 Presidential column 1 2 ATTA Conference 2015 1 3 ATTA Annual General Meeting agenda 3 4 Notice of Meeting: Annual General Meeting 4 5 TTPI Australian Visiting Fellow Awards program 4 6 Arrivals, departures and honours 4 7 United Kingdom developments 4 8 IBFD Frans Vanistendael Award for International Tax Law 8 9 Master of Laws in international tax law scholarship 8 10 Call for papers 9 11 Tax, accounting, economics and law related meetings 13 12 ATTA members in the media 15 13 Recent publications 15 14 Quotable quotes 16 1 Presidential column Welcome back to everyone after the Christmas break. I hope that you are all rested in preparation for the new academic year. The new year starts with a bang for ATTA as we head to Adelaide for the annual conference next week. The programme details are now available (see details later in this newsletter) and, as usual, it looks like being an interesting start to the year. We will also be bringing the proposed constitutional amendments to the AGM for a vote of the membership, so please review the details that have been published in the ATTA news so that we can finalise the amendments next week. If you are unable to attend and would like your views to be taken into account, proxy forms have been circulated. I hope to see as many of you as possible in Adelaide next week, which will see the end of my term as President of ATTA. I wish you all a happy, fulfilling and successful 2015. Helen Hodgson 2 ATTA Conference 2015 The 27th ATTA Conference is only days away on 19 to 21 January 2015. The conference has over 100 registrants and will have six Keynote Plenary presentations and 70 academic and PhD presentations. 1 Below are some of the final details: Location: The conference will be held at The University of Adelaide’s North Terrace campus in the heart of the city of Adelaide. The Keynote Plenary sessions will be held in The Braggs lecture theatre and other (parallel) sessions in the Ingkarni Wardli building. A detailed map is available on the conference webpage by clicking on the “Map of conference venue” link. Conference Program: A conference program is available on the conference webpage at: http://blogs.adelaide.edu.au/law/2014/07/08/australasian-tax-teachers-associations-conference by clicking on the “Event Program” link. The final version will be provided in the conference satchels as a hard paper copy. Welcome Cocktails Event: The Welcome Cocktails event will be held on Monday evening, 19 January, at Ayers House at 288 North Terrace, Adelaide, beginning at 5.30 pm and ending at 7.30 pm. Ayers House is located to the east of the University campus on North Terrace within a 5 to 10 minute walk. The event is being held in the Ballroom of Ayers House. Conference Dinner: The “Wolters Kluwer” (CCH) Conference Dinner will be held on Tuesday evening, 20 January, at the newly developed Adelaide Oval Stadium in the Ian McLachlan Room East. This is located on Level 3 (second floor) of the Southern Stand at the Adelaide Oval. Please go to the South Gate at the oval which is near the end of the Riverbank Footbridge. The conference dinner will begin at 7 pm and end at the later time of 11.30 pm. The standard of dress for the dinner is business/cocktail attire. Also, we have arranged for the Bradman Collection and Visitor Centre to be open only for conference registrants from 6.30 pm to 7 pm. This is located on Level 1 (ground floor) of the Southern Stand at the Adelaide Oval. Please remember that the Welcome Cocktails Event and the Conference Dinner can be attended only by full paying registrants or if Additional tickets have been purchased for them. Full Papers: Full papers that were submitted on time are available on a password restricted webpage and can now be viewed. To access the various conference papers please click on the following link: http://law.adelaide.edu.au/connect/conference-papers/ To view the webpage please enter: Username: atta Password: 2015papers There will not be a USB stick or CD provided given containing all the conference papers. An abstract booklet will be provided in the conference satchels as a hard paper copy. Presentation Slide ppts: If you are presenting please ensure that you bring your presentation on a USB stick so it can be uploaded just prior to your presentation. As a courtesy to other presenters, when designing your presentation please be mindful of your allocated time, either (a) PhD presentations: 15 minutes + 5 minutes for questions, or (b) Tax/Teaching: 20 minutes + 10 minutes for questions. 2 Registration: To attend the conference you must be registered. Registration closed on 12 January. Things to do in Adelaide: If you are arriving early or staying a few days after the conference, there are a lot of things to do in Adelaide including free entry to the South Australian Museum and the Art Gallery of South Australia. See the following websites for more information and ideas: http://www.southaustralia.com/regions/adelaide-city.aspx http://www.southaustralia.com/things-to-do/top-10-things-to-do-adelaide-cultural- precinct.aspx Remember that Adelaide has been ranked in the world’s top 10 cities to visit by Lonely Planet, the largest travel guide book publisher in the world: http://www.abc.net.au/news/2013-10-29/adelaide-ranked-in-world27s-top-10-cities-to- visit/5051300 If you have any questions about the conference please contact Domenic Carbone email [email protected] or visit the conference webpage at: http://blogs.adelaide.edu.au/law/2014/07/08/australasian-tax-teachers-associations-conference 3 ATTA Annual General Meeting agenda Date & time: Wednesday 21 January 2015 @ 2-3pm Venue: The Bragg Lecture Theatre Apologies: Marg McKerchar, Dale Pinto, Miranda Stewart, Michael D’Ascenzo, Brett Bondfield, Kalmen Datt 1. Minutes of the previous meetings 2. Matters arising from the minutes 3. Reports President’s report: Treasurer’s report: Secretary’s report: 4. Special Business: Amend the Constitution of ATTA 5. Office bearers a) Election of President 2014-2015. b) Election of Treasurer. c) Election of Secretary. 6. Confirmation of State/Territory/NZ representatives 7. Appointment of auditor 8. CCH Doctoral series 9. JATTA 10. ATTA Conference 2016 11. Expression of interest for hosting ATTA 2017 12. General business 3 4 Notice of Meeting: Annual General Meeting Special business will be voted upon at the Annual General Meeting of Members of Australasian Tax Teachers Association (ATTA) to be held on Wednesday 21 January 2015 at 1:45pm at The Braggs lecture theatre, Braggs Building, The University of Adelaide, North Terrace, Adelaide, South Australia, 5005. Special business - Amend the constitution of ATTA: to consider and, if thought fit, to pass the following resolution as a special business: ‘That the amendments to the ATTA Constitution tabled at the Annual General Meeting be passed to amend the constitution of ATTA.’ Attached are the proposed amendments to the ATTA Constitution for consideration. Also attached is the current ATTA Constitution. It is possible for members of ATTA vote at the AGM via proxy pursuant to sub-clause 14(4) of the ATTA Constitution. For such a proxy to be valid it must be (a) signed by the member granting it; (b) name the member of the Association authorised to use it and specify the meeting at which it may be exercised; and (c) be registered with the Secretary at least 24 hours before the time notified for the meeting. See pro-forma Proxy Form attached. 5 TTPI Australian Visiting Fellow Awards program The Tax and Transfer Policy Institute Australian Visiting Fellow Awards program will start in 2015, to fund research visits from Australian scholars to TTPI. We look forward very much to your applications and visits. Find further information on the guidelines and application form here, which is due for submission by 15 February 2015. <https://taxpolicy.crawford.anu.edu.au/taxpolicy-grants> We will soon announce the International Visiting Fellow awards. To receive the TTPI newsletter directly, please email [email protected] or me with any queries on [email protected] Miranda Stewart 6 Arrivals, departures and honours Congratulations to Kalmen Datt on the completion of his doctorate A critical evaluation of how aspects of the tax system in Australia are administered and their impact on corporations and directors. This was done at the University of New South Wales, Australian School of Business, School of Taxation and Business Law, with supervisors Prof Michael Walpole (Atax) and A/Prof Mark Burton (University of Melbourne). 7 United Kingdom developments Diverted Profits Tax The Government announced at Autumn Statement 2014 that it would introduce a new Diverted Profits Tax. It will apply to profits of multinationals artificially diverted from the 4 UK. The new tax will apply from 1 April 2015 at the rate of 25%. It is distinct from corporation tax and is intended to encourage companies to adjust their corporate tax position to reflect the expected outcomes from the G20/OECD Base Erosion and Profit Shifting project. The UK considers it will fall outside the scope of existing double tax treaties.