Browse By Person: Sadiq, Kerrie
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Number of items: 51.
1996
Sadiq, Kerrie (1996) International transfer pricing : determining an 'arms length price'. In Proceedings of the 1996 Australasian Tax Teachers Association Conference, Brisbane, QLD.
1997
Sadiq, Kerrie (1997) Double tax agreements and the international allocation of business income in Australia. In Proceedings of The Australian Institute of Foreign and Comparative Law : 5th International Trade and Business Forum, Brisbane, QLD.
1998
Sadiq, Kerrie (1998) Bringing OBUs onshore : assessing the concessions. Journal of Australian Taxation, 1(2), pp. 123-135.
Sadiq, Kerrie, Jones, Jade, & Walker, Julie (1998) Environmental law and the economic impact on Australian firms. University of Queensland Law Journal, 20(1), pp. 56-69.
Sadiq, Kerrie (1998) International transfer pricing : the Australian approach and lessons for Canada. Canadian Tax Journal, 46(2), pp. 303-340.
2001
Sadiq, Kerrie (2001) Unitary taxation : The case for global formulary apportionment. Bulletin for International Taxation, 55(7), pp. 275-286.
Sadiq, Kerrie (2001) Judicial and legislative considerations in the taxation of compensation receipts : an international comparison. Journal of Australian Taxation, 4(1), pp. 98-132.
2002
Sadiq, Kerrie (2002) Allocating the income of multinational banks through the transfer pricing regime and the 'arms length' methodology. In Griffith University Law School Socio-Legal Research Centre Seminar Series, June 2002, Brisbane, QLD. (Unpublished)
2003
Sadiq, Kerrie (2003) The fundamental failing of the traditional transfer pricing regime : applying the arms length standard to multinational banks based on a comparability analysis. In Proceedings of the 2003 Australian Tax Teachers Association Conference, Wollongong, NSW.
2004
Sadiq, Kerrie (2004) The fundamental filing of the traditional transfer pricing regime : applying the arm’s length standard to multinational banks based on a comparability analysis. Bulletin for International Taxation, 58(2), pp. 67-81.
Sadiq, Kerrie (2004) The traditional rationale of the arm’s length approach to transfer pricing : should the separate accounting model be maintained for modern multinational entities? Journal of Australian Taxation, 7(2), pp. 196-250.
2005
Sadiq, Kerrie (2005) Jurisdiction to tax and the case for threshold reform. Journal of The Australasian Tax Teachers Association, 1(2), pp. 162-191.
2006
Sadiq, Kerrie (2006) Advance pricing arrangements : an Australian Tax Office success or a legislative failure? In Proceedings of: 18th Australasian Tax Teachers Association Conference: Old Taxes in a New World, Australasian Tax Teachers Association, Melbourne, VIC.
2007
Sadiq, Kerrie (2007) The taxation of international maritime leasing profits : has the commissioners ship come in? Australian Business Law Review, 35(1), pp. 18-32.
Sadiq, Kerrie (2007) The taxation of multinational banks : alternative apportionment through a unitary taxation regime aligning with economic reality. New Zealand Journal of Taxation Law and Policy, 13(4), pp. 640-667.
Sadiq, Kerrie (2007) The taxing effects of the advance pricing arrangement program: A review of APAs and their impact on stakeholders. Journal of Australian Taxation, 10(1), pp. 104-132.
2008
Coleman, Cynthia, Hart, Geoffrey, Jogarajan, Sunita, Krever, Richard, McLaren, John, & Sadiq, Kerrie (2008) Principles of taxation law 2008. Lawbook Co, Pyrmont, NSW.
Sadiq, Kerrie (2008) The allocation of taxing rights of ship and aircraft leasing profits under Australia's tax treaties. Australia and New Zealand Maritime Law Journal, 22(1), pp. 220-227.
Sadiq, Kerrie (2008) An analysis of tax expenditure versus direct expenditure. In Proceedings of Australian Tax Teachers Association Conference, Australian Tax Teachers Association Conference, University of Tasmania.
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33Sadiq, Kerrie (2008) The implementation of social and economic policy through the tax regime : a review of Australia's tax expenditures program. Australian Tax Forum, 23(4), pp. 339-357.
Sadiq, Kerrie (2008) The taxation of multinational banking income : is the traditional rationale correct? Journal of Banking and Finance Law and Practice, 19(4), pp. 229-248.
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482009
Coleman, Cynthia, Hart, Geoffrey, Bondfield, Brett, McKerchar, Margaret, McLaren, John, Sadiq, Kerrie, et al. (2009) Australian tax analysis - cases, commentary, commercial applications and questions [7th Ed.]. Thomson Reuters (Australia), Pymont, NSW.
Sadiq, Kerrie (2009) Conceptualising tax expenditures : commentary. In Krever, Richard & Evans, Chris (Eds.) Australian Business Tax Reform in Retrospect and Prospect, Thomson Reuters Australia, Sydney, Australia.
Coleman, Cynthia, Hart, Geoffrey, Jogarajan, Sunita, Krever, Richard, McLaren, John, & Sadiq, Kerrie (2009) Principles of taxation law [2nd Ed.]. Lawbook Co, Pyrmont, NSW.
Sadiq, Kerrie (2009) Tax expenditures in Australia : the elevation from ‘disguised’ expenditures to architectural pillars of the 21st century. In Tax Expenditures and Public Policy in Comparative Perspective, 11-12 September 2009, Osgoode Professional Development Centre, Toronto. (Unpublished)
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39Sadiq, Kerrie (2009) The under appreciated implications of the tax expenditure concept (commentary). In Evans, C. & Krever, R. (Eds.) Australian Business Tax Reform in Retrospect and Prospect. Thomson Reuters, Sydney, NSW, pp. 259-267.
2010
Sadiq, Kerrie & Richardson, Catherine (2010) Tax concessions for charities : competitive neutrality, the tax base and "public goods" choice. Australian Tax Forum, 25(4), pp. 401-416.
Sadiq, Kerrie (2010) Equity for taxpayers within Australia’s retirement savings regime : a dissenting opinion. Pandora's Box, pp. 7-12.
Sadiq, Kerrie (2010) Powering innovation through tax concessions : the changing research and development tax incentives. In Pinto, Dale (Ed.) 22nd Australasian Tax Teachers Association Conference, 20-22 January 2010, Sydney, NSW.
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33Coleman, Cynthia, Krever, Richard, Hanegbi, Rami, McLaren, John, Hart, Geoffrey, Jogorgan, Sunita, et al. (2010) Principles of taxation law (4th Edition). Lawbook Company / Thomson Reuters (Professional) Australia , Pyrmont, NSW, Australia .
2011
Coleman, Cynthia, Hart, Geoffrey, Bondfield, Brett, McLaren, John, Sadiq, Kerrie, & Ting, Antony (2011) Australian Tax Analysis [8th Edition]. Thomson Reuters, Pyrmont, N.S.W.
Black, Ann & Sadiq, Kerrie (2011) Good and bad Sharia : Australia's mixed response to Islamic law. University of New South Wales Law Journal, 34(1), pp. 383-412.
Sadiq, Kerrie (2011) Identifying and measuring tax expenditures : more than adding the numbers. In Queensland Tax Researchers Symposium : Tax - Holding the Solutions for Tomorow?, 1st July 2011, Brisbane, QLD. (Unpublished)
Johnston, Andrew & Sadiq, Kerrie (2011) Incentivising private health insurance through the income tax regime : Capitalising on behavioural models. Australian Tax Forum, 26(4), pp. 633-663.
Coleman, Cynthia, Hanegbi, Rami, Hart, Geoffrey, Jogarajan, Sunita, Krever, Richard, McLaren, John, et al. (2011) Principles of taxation law 2011 [4th ed.]. Lawbook Co./Thomson Reuters, Sydney, NSW.
Sadiq, Kerrie (2011) Tax expenditures in Australia: the elevation from 'disguised' expenditures to architectural pillars of the 21st century. In Phillips, L., Brooks, N., & Li, J. (Eds.) Tax Expenditures : State of the Art. Canadian Tax Foundation, Toronto.
Sadiq, Kerrie (2011) Taxation of multinational banks : using formulary apportionment to reflect economic reality (Part 1). Journal of International Taxation, 22(5), pp. 46-58.
2012
Sadiq, Kerrie (2012) International tax cooperation in the Post-GFC era. In Company Law and Tax Law in the Post-GFC Era Conference, 24-25 September 2012 , Monash Prato Campus, Italy. (Unpublished)
Marsden, Stephen J., Sadiq, Kerrie, & Wilkins, Timothy (2012) Small business entity tax concessions : through the eyes of the practitioner. In Queensland Tax Researchers Symposium : Tax Reform - The One Certainty, Taxation Institute of Australia, Cairns, Queensland.
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62Sadiq, Kerrie (2012) The inherent international tax regime and its constraints on Australia's sovereignty. In Queensland Tax Researchers Symposium : Tax Reform : the One Certainty, 29 June 2012, Cairns, QLD.
56
56Sadiq, Kerrie (2012) Taxation of multinational banks : using formulary apportionment to reflect economic reality. In Proceedings of Transfer Pricing : Alternative Methods of Taxation of Multinationals, Helsinki.
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73Sadiq, Kerrie (2012) Australia's adoption of an international tax regime : to engage or not to engage? In 10th International Tax Administration Conference, "Risky Business", 2-3 April 2012, University of New South Wales, Sydney, NSW.
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45Sadiq, Kerrie & Black, Ann (2012) Embracing Sharia-Compliant products through regulatory amendment to achieve parity of treatment. The Sydney Law Review, 34(1), pp. 189-211.
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75Sadiq, Kerrie (2012) Prescriptions for reform of Australia's superannuation tax concessions. Australian Tax Forum, 27(4), pp. 371-385.
Sadiq, Kerrie, Coleman, Cynthia, Hanegbi, Rami, Hart, Geoff, Jogarajan, Sunita, Krever, Richard, et al. (2012) Principles of taxation law 2012. Thomson Reuters, Australia.
Marsden, Stephen J., Sadiq, Kerrie, & Wilkins, Timothy (2012) Small business entity tax concessions : through the eyes of the practitioner. Revenue Law Journal, 22(1), pp. 1-19.
Eccleston, Richard & Sadiq, Kerrie (2012) Tax reform : a plan for the future (editorial). Australian Tax Forum, 27, pp. 221-225.
Sadiq, Kerrie (2012) Taxation of multinational banks : using formulary apportionment to reflect economic reality (Part 2). Journal of International Taxation, 23(2), pp. 54-62.
Sadiq, Kerrie (2012) The inherent international tax regime and its constraints on Australia's sovereignty. University of Queensland Law Journal, 31(1), pp. 131-146.
2013
Burton, Mark & Sadiq, Kerrie (2013) Tax Expenditure Management : A Critical Assessment. Cambridge Tax Law Series. Cambridge University Press, New York.
Sadiq, Kerrie (2013) Revitalising the Australian Shipping Industry through Tax Reform: Alchemy or Piracy? In Sadiq, Kerrie (Ed.) 25th Australasian Tax Teachers Association Conference, 23-25 January 2013, The University of Auckland Business School, Auckland, New Zealand.