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Dr Ann Kayis-Kumar
Dr Ann Kayis-Kumar
Associate Professor, UNSW Business School
Verified email at unsw.edu.au - Homepage
Title
Cited by
Cited by
Year
Thin capitalisation rules: A second-best solution to the cross-border debt bias?
A Kayis-Kumar
Australian Tax Forum 30 (2), 299-355 [A-ranked journal], 2015
62015
PlayTax: 'Gamifying' International Tax Teaching
CJ Taylor, A Kayis-Kumar, K Bain
Journal of the Australasian Tax Teachers Association 12 (1), 110-135, 2017
52017
What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules
A Kayis-Kumar
eJournal of Tax Research 14 (2), 359-386 [A-ranked journal], 2016
52016
Taxing cross-border intercompany transactions: Are financing activities fungible?
A Kayis-Kumar
Australian Tax Forum 30 (3), 627-661 [A-ranked journal], 2015
42015
International tax planning by multinationals: Simulating a tax minimising intercompany response to the OECD's recommendation on BEPS Action 4
A Kayis-Kumar
Australian Tax Forum 31 (2), 363-394 [A-ranked journal], 2016
32016
To cap or not to cap? Policy options for dealing with the costs of managing tax affairs deduction in Australia
A Kayis-Kumar, C Evans, Y Lim
Australian Tax Forum 35 (2), 2020
22020
Interprofessional collaborative practice in pro bono tax clinics: A case study approach
A Kayis-Kumar, G Mackenzie, M Walpole
Journal of Australian Taxation 22 (2), 49-63, 2020
12020
The application of capital gains tax to trusts: conceptual, technical and practical issues, and a proposal for reform
A Kayis-Kumar, CJ Taylor
School of Taxation and Business law, Business School, University of New …, 2019
12019
The Deductibility of Tax-related Expenses: Historical and Comparative Perspectives
A Kayis-Kumar, P Mellor, C Evans
Australian Tax Review 48 (2), 2019
12019
Curtailing aggressive tax planning: The case for introducing mandatory disclosure rules in Australia (Part 1)
AW Oguttu, A Kayis-Kumar
eJournal of Tax Research 17 (1), 2019
1*2019
The importance of lawyers in international tax policy design and development: An exploration and extension of the legal-economic literature
A Kayis-Kumar
UNSW Law Journal 42 (1), 2019
12019
Taxing multinationals: preventing tax base erosion through the reform of cross-border intercompany deductions
A Kayis-Kumar
UNSW Sydney, 2017
12017
The exploitation of tax professional expenses for tax minimisation: evidence from Australia
Y Lim, C Evans, A Kayis-Kumar
Australian Tax Forum 37 (2), 295-318, 2022
2022
Design considerations for an Allowance for Corporate Equity (ACE) for Australia
A Kayis-Kumar, T Rose, R Breunig
Tax and Transfer Policy Institute, 2022
2022
the sydney law review
K O'Rourke, A Kayis-Kumar, M Walpole, S May
2021
Serious hardship relief: In need of a serious rethink?
K O'Rourke, A Kayis-Kumar, M Walpole
Sydney Law Review 43 (1), 1-42, 2021
2021
Pro bono tax clinics: An international comparison and framework for evidence-based evaluation
A Kayis-Kumar, J Noone, M Walpole, F Martin
AUSTRALIAN TAX REVIEW 49 (2), 110-132, 2020
2020
Curtailing Aggressive Tax Planning: The Case for Introducing Mandatory Disclosure Rules in Australia (Part 2)-Cues from the United Kingdom and South Africa
AW Oguttu, A Kayis-Kumar
eJTR 17, 233, 2019
2019
Doing the BEPS we can? Addressing distortions in the cross-border intercompany setting
A Kayis-Kumar
Australian Tax Review 48 (2), 2019
2019
Simulating Tax-Minimization Strategies of Multinationals: Evaluating the Effectiveness of Changes in the United Kingdom’s Corporate Interest Deductibility Rule
A Kayis-Kumar
World Tax Journal 11 (1), 2019
2019
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