Description
Please note: this is just a selection of citations, this is not an exhaustive list. It is up-to-date until March 2019.Michelle Markham “Litigation, Arbitration and Mediation in International Tax Disputes: An Assessment of Whether This Results in Competitive or Collaborative Relations” (2018) 11 Contemporary Asia Arbitration Journal 277-304.
Cited in the following blog post:
https://taxprof.typepad.com/taxprof_blog/2018/12/weekly-ssrn-tax-article-review-and-roundup-holderness-reviews-azam-mazurs-cloudy-with-a-chance-of-ta.html
Top ten download on SSRN on 19 February 2019, 27th February 2019 and 3 March 2019
Michelle Markham, ‘New Developments in Dispute Resolution in International Tax’ (2017) 25 Revenue Law Journal, Article 4.
Cited in the following book:
Alicja Majdanska, Laura Turcan OECD Arbitration in Tax Treaty Law (Linde Verlag 2018)
Michelle Markham Michelle Markham, ‘International Tax Treaty Arbitration – Fighting an Uphill Battle in the Global Arena’ (2017) 28 Australasian Dispute Resolution Journal 162-169.
Cited in the following article:
Lorraine Eden and William Byrnes ‘Transfer pricing and state aid: the unintended consequences of advance pricing agreements’ (2018) 25 (2) Transnational Corporations 9-36. United Nations publication issued by the United Nations Conference on Trade and Development. See: https://unctad.org/en/PublicationsLibrary/diae2018d4_en.pdf
Cited in the following blog post:
https://adrresearch.net/2017/11/06/the-promise-and-challenges-of-international-tax-treaty-arbitration/
Michelle Markham, ‘The New Australia-Germany Income and Capital Tax Treaty (2015): A Tax Treaty for the Era of the OECD/G20 BEPS Initiative?’ (2017) Bulletin for International Taxation 410-423.
Cited in the following article:
Michael Dirkis and Brett Bondfield ‘The times they are a-changing: recent developments in Australia’s international tax rules’ (2018) The Tax Specialist 146-166.
Michelle Markham ‘Seeking New Directions in Dispute Resolution Mechanisms: Do We Need a Revised Mutual Agreement Procedure?’ (2016) Bulletin for International Taxation 82-93.
Cited in the following books:
Noemi Strotkemper Das Spannungsverhältnis zwischen Schiedsverfahren in Steuersachen und einem Internationalen Steuergerichtshof: Möglichkeiten zur Verbesserung der Streitbeilegung im Internationalen Steuerrecht (Nomos eLibrary 2017).
Daniel Blum and Markus Seller (eds) Preventing Treaty Abuse (Linde Verlag 2016)
Cited in the following articles:
Katerina Perrou ‘The Ombudsman and the Process of Resolution of International Tax Disputes – Protecting the “Invisible Party” to the MAP’ (2018) 10 (1) World Tax Journal 99-129.
Sriram Govind & Shreya Rao ‘Designing an Inclusive and Equitable Framework for Tax Treaty Dispute Resolution: An Indian Perspective’ (2018) 46 Intertax 313-338.
Qiang Cai ‘A Package Deal Is Not a Bad Deal: Reassessing the Method of Package Negotiation Under the Mutual Agreement Procedure’ (2018) 46 (10) Intertax 744-752.
Jessica Salom and Pascal Duss ‘Switzerland/OECD - The Mutual Agreement Procedure: A Swiss Perspective on Aspects of Action 14 of the OECD/G20 Base Erosion and Profit Shifting Initiative’ (2018) 72(9) Bulletin for International Taxation 535-544.
Andreja Sertić ‘Traženje novih smjernica pri rješavanju sporova – treba li nam revidiran postupak dogovaranja?’ (2016) Porezni Vjesnik 34-45.
Michelle Markham ‘Mandatory Binding Arbitration: is this a Pathway to a More Efficient MAP?’ (2015) Arbitration International 1-22
Cited in the following books:
Alicja Majdanska and Laura Turcan OECD Arbitration in Tax Treaty Law (Linde Verlag 2018)
P. Backhausen and P. Mazumdar ‘International Tax Arbitration: A New Avenue for Small State International Financial Centres?’ In: Butler P., Lein E., Salim R. (eds) Integration and International Dispute Resolution in Small States (Springer, 2018)
Cited in the following working paper:
Suranjali Tandon The Multilateral Legal Instrument: A developing country perspective
No. 220 15-Feb-2018 National Institute of Public Finance and Policy New Delhi.
Cited in the following paper:
Michael Walpole The Future of Inter-Governmental Cooperation on Value Added Tax Avoidance and Evasion. What’s to be done? https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxation-Business-Law-Site/Documents/Walpole_The-Future-of-Inter-Governmental-Cooperation-on-Value%20Added-Tax-Avoidance-and-Evasion.pdf
Michelle Markham ‘Multilateral Advance Pricing Agreements – A Multifaceted Approach to a Global Conundrum’ (2013) 28 Australian Tax Forum 499-522.
Cited in the following book:
Alejandro Delgado Perea Precios de Transferencia Análisis de la Validez Empírica de Los Métodos Propuestos Por la (ocde) para la Evaluación Del Principio de Plena Competencia
(2016, Universidad Externado de Colombia).
Cited in the following article:
Jonathon Spencer and Andrew Mills ‘Improving Treaty Dispute Resolution: An Australian Perspective’ (2015) Bulletin for International Taxation 387-398.
Michelle Markham ‘Advance Pricing Arrangements: Are Australia’s Recent Reforms Relevant to Canada?’ (2013) 61 Canadian Tax Journal 387-409.
Cited in the following book:
Piergiorgio Valente, Caterina Alagna and Salvatore Mattia Controversie internazionali - Procedure amichevoli e gestione delle relazioni (IPSOA 2013).
Michelle Markham ‘‘Advance Pricing Arrangement reform in Australia – was it worth the wait?’ (2012) 40 Intertax 63-74.
Cited in the following books:
Noemi Strotkemper Das Spannungsverhältnis zwischen Schiedsverfahren in Steuersachen und einem Internationalen Steuergerichtshof: Möglichkeiten zur Verbesserung der Streitbeilegung im Internationalen Steuerrecht (Nomos eLibrary 2017).
Krzysztof Lasiński-Sulecki Ceny transferowe w prawie podatkowym i celnym (Wolters Kluwer 2013)
Cited in the following article:
Pia Vollert, Carolin Eikel, and Caren Sureth ‘Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung (2013) 90 (4) Steuer und Wirtschaft 367-379.
Michelle Markham ‘Are advance pricing agreements the transfer pricing controversy management tool of the future?’ (2011) 40 Australian Tax Review 222-234.
Cited in the following article:
Nicole Wilson-Rogers and Professor Dale Pinto ‘Reconceptualising Australia’s transfer pricing rules: An approach based on adopting economic presence as a basis for taxation’ (2015) 13 eJournal of Tax Research 406-437.
Michelle Markham ‘‘APAs in Australia, Canada and the United States: Current Developments and Future Directions’ (2006) 34 Intertax (The International Tax Review) 393-405.
Cited in the following books:
Noemi Strotkemper Das Spannungsverhältnis zwischen Schiedsverfahren in Steuersachen und einem Internationalen Steuergerichtshof: Möglichkeiten zur Verbesserung der Streitbeilegung im Internationalen Steuerrecht (Nomos eLibrary 2017).
Laurence Boulle The Law of Globalization (Kluwer Law International 2009).
Stefan Mayer Formulary Apportionment for the Internal Market (IBFD 2009).
Cited in the following articles:
•Pia Vollert, Carolin Eikel, and Caren Sureth ‘Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung (2013) Steuer und Wirtschaft 90 (4), 367-379.
Dr Cihat Oner ‘Legal Nature of Advance Pricing Agreements under Turkish Law: A Comparative Analysis’ (2012) 40 Intertax 503-513.
Napoleão Dagnese ‘Caught between Globalization, the OECD and the European Union: APA Provisions in Italy and Germany’ (2007) International Transfer Pricing Journal 174-177.
Cited in the following Discussion Paper:
Pia Kortebusch ‘Should multinational companies request an Advance Pricing Agreement (APA) – or shouldn't they?’ (2014) ARQUS (Arbeitskreis Quantitative Steuerlehre Quantitative Research in Taxation) Discussion Paper N. 173.
Michelle Markham 'The Advantages and Disadvantages of Using an Advance Pricing Agreement: Lessons for the UK from the US and Australian Experience' (2005) 33 Intertax (The International Tax Review) 214-229.
Cited in the following book:
Napoleao Dagnese Verrechningspreise und die Aufzeichnungspflicht in Brasilianischen und Deutschen Steuerrecht (Peter Lang GmbH, 2008).
Cited in the following articles:
Rebecca Simone Critchley ‘International - Dispute Prevention Avenues for Permanent Establishments’ (2017) 24 (4) International Transfer Pricing Journal
Michael V. Sala ‘Breaking Down BEPS: Strategies, Reforms, and Planning Responses’ (2014) 47 Connecticut Law Review 573-605.
Pia Vollert, Carolin Eikel, and Caren Sureth ‘Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung (2013) Steuer und Wirtschaft 90 (4), 367-379.
Dr Cihat Oner ‘Legal Nature of Advance Pricing Agreements under Turkish Law: A Comparative Analysis’ (2012) 40 Intertax 503-513.
Giedre Liaugiminaite ‘Recognition of the Actual Transactions Undertaken’ (2010) International Transfer Pricing Journal 107-137.
This article was also cited as prescribed reading for:
LL4AZ - International Tax Systems: Advanced Problems (Lent Term 2016/17) London School of Economics.
LL4AZ - International Tax Systems: Advanced Problems (Lent Term 2017/18) London School of Economics.
Michelle Markham 'The Resolution of Transfer Pricing Disputes through Arbitration' (2005) 33 Intertax (The International Tax Review) 68-74.
Cited in the following books:
Johannes Becker, Gerit Kimpel, Andreas Oestreicher et al Das Verfahrensrecht der Verrechningspreise Grundlagen, Erfahrungen unde Perspectiven (Springer Gabler, 2017).
Noemi Strotkemper Das Spannungsverhältnis zwischen Schiedsverfahren in Steuersachen und einem Internationalen Steuergerichtshof: Möglichkeiten zur Verbesserung der Streitbeilegung im Internationalen Steuerrecht (Nomos eLibrary 2017).
Carlo Garbarino Judicial Interpretation of Tax Treaties: The Use of the OECD Commentary (Elgar Tax Law and Commentary Series 2016).
Katerina Perrou Taxpayer Participation in Tax Treaty Dispute Resolution (IBFD 2014).
Carsten Wendt A Common Tax Base for Multinational Enterprises in the European Union (Gabler Edition Wissenschaft 2009).
Cited in the following articles:
Gilda Almeida ‘Should Taxpayers Have Access to the International Tax Arbitration Procedure’ (2018) 211 Advances in Social Science, Education and Humanities Research, 1-6.
Jake Heyka ‘A World Tax Court: The Solution to Tax Treaty Arbitration’ (Aug 15, 2016) Tax Notes International 625.
H.M. Pit ‘European Union Commission Initiative to Improve Dispute Settlement Mechanisms Within the European Union – The EU Arbitration Convention (90/436)’ (2016) European Taxation 507-523.
Geoffrey S. Turner ‘Canada-U.S. Competent Authority MOU: First Steps to Mandatory Arbitration?’ (2005) 39 Tax Notes International 1223-1236.
Cited by the European Commission in a primary source document:
European Commission Commission Staff Working Document Impact Assessment Accompanying the document Proposal for a Council Directive on Double Taxation Dispute Resolution Mechanisms in the European Union {COM (2016) 686 final} {SWD (2016) 344 final}, Strasbourg 25.10.2016 SWD (2016) 343 final.
http://ec.europa.eu/taxation_customs/sites/taxation/files/swd_2016_343_en.pdf
Michelle Markham 'Complying with Australian and "PATA" Transfer Pricing Documentation Rules - A Sisyphean Task? (2004) 14 Revenue Law Journal 161-187.
Cited in the following articles:
Mai Thi Hoang Minh and Nguyen Thi Ngoc Bich ‘Compliance of Documentation Transfer Pricing Requirements in Foreign Direct Investment Enterprises in Vietnam’ (2015) Journal of Modern Accounting and Auditing 223-232.
Theresa Zinn, Nadine Riedel and Christoph Spengel ‘The Increasing Importance of Transfer Pricing Regulations: A Worldwide Overview’ (2014) 42 Intertax 352-404.
Cited in the following Working Paper:
Theresa Lohse, Nadine Riedel and Christoph Spengel ‘The increasing importance of Transfer Pricing Regulations – A Worldwide Overview’ Oxford University Centre for Business Taxation 2012 http://www.sbs.ox.ac.uk/centres/tax/papers/Documents/WP1227.pdf
Michelle Markham 'Transfer Pricing of Intangible Assets in the US, The OECD and Australia: Are Profit-Split Methodologies the Way Forward?' (2004) 8 University of Western Sydney Law Review 55-78.
Cited in the following books:
P. Valente, E. Fusa, F. Ghiselli et al Marchi, Brevetti E-knowhow (Wolters Kluwer 2014)
Raffaele Petruzzi and Karoline Spies (eds) Tax Policy Challenges in the 21st century (Linde Verlag, 2014) Schriftenreihe IStR Band 86 Schriftenreihe zum Internationalen Steuerrecht.
•Wolfgang Schön and Kai A. Konrad, Kai A. (eds) Fundamentals of International Transfer Pricing in Law and Economics (Springer 2012).
•Anushka Bakker and Marc M Levey (eds) Transfer Pricing and Dispute Resolution – Aligning Strategy and Execution (IBFD 2011).
Cited in the following articles:
V. Siskos, Dimitrios, How to Reduce the Tax Bill of a Multinational Technology Company? (September 25, 2018). Available at SSRN: https://ssrn.com/abstract=3254816 or http://dx.doi.org/10.2139/ssrn.3254816
Chantal Roberge ‘Transfer Pricing in the Pharmaceutical Industry: The Remuneration of Marketing Intangibles’ (2013) International Transfer Pricing Journal 212-237.
Suveera Gill ‘Intangibles and Transfer Pricing: The Perils Faced by Multinationals in India’ (2011) International Transfer Pricing Journal 47-56.Nerissa Haskic 'The Arm's Length Principle and The CCCTB: Solutions to Transfer Pricing Issues for individual Countries and The European Union? (2009) Revenue Law Journal 21-85
Michelle Wills 'The Negotiator’s Ethical and Economic Dilemma: To Lie or Not to Lie' (2001) 12 Australasian Dispute Resolution Journal 48-57.
Cited in the following book:
Christine Parker & Adrian Evans Inside Lawyers’ Ethics (Cambridge, 2nd ed, 2014).
Michelle Wills 'The Use of Deception in Negotiations: Is it “Strategic Misrepresentation' or is it a Lie?” (2000) 11 Australasian Dispute Resolution Journal 220-227.
Christine Parker & Adrian Evans Inside Lawyers’ Ethics (Cambridge, 3rd ed, 2018).
Cited in the following article:
•Bobette Wolski ‘The Truth About Honesty and Candour in Mediation: What the Tribunal Left Unsaid in Mullins’ Case’ (2012) Melbourne University Law Review 706 -742.
Michelle Wills 'The Tax treatment of Intangibles in the context of Transfer Pricing' (1999) 9 Revenue Law Journal 1-32.
Cited in the following books:
•Manuel Teschke Konzeption einer Besteuerung des laufenden Ertrags von Netzwerken Nahestehender (Gabler Edition Wissenschaft 2009).
Joseph F. Zimmerman The Silence of Congress State Taxation of Interstate Commerce (State University of New York Press, 2007).
CITATION EVIDENCE FOR, AND THE IMPACT OF, MY SOLE-AUTHORED ARTICLES (NON-HERDC)
Michelle Markham ‘Advance Pricing Agreements in the United States: In a State of Flux?’ (2015) 78 Tax Notes International 661-678.
Cited in the following article:
Steven C. Wrappe ‘Do Advance Pricing Agreements Still Make Sense?’ (2015) 24 Tax Management Transfer Pricing Journal 976.
Michelle Markham 'Tax in a changing world: The transfer pricing of intangible assets' (2005) 40 Tax Notes International 895-906.
Cited in the following books:
P. Valente, E. Fusa, F. Ghiselli et al Marchi, Brevetti E-knowhow (Wolters Kluwer 2014)
Rolf Eicke Tax Planning with Holding Companies – Repatriation of US Profits from Europe: concepts, strategies, structures (Kluwer Law International, 2008)
‘Transfer Pricing and Intangibles’ (2007) 92A Cahiers de droit fiscal international, National Report: Canada to the IFA congress, 583-604.
Cited in the following articles:
元照, 法學新論, 那力, 葉莉娜, 李榮耕, 陳匡正, 張智聖, 陳俊寰, 劉瑋庭, 陳鋕雄, 吳忻穎 (2013) 40 Journal of New Perspectives in Law
Isabel Verlinden and Yoko Mondelaers ‘Transfer Pricing Aspects of Intangibles: At the Crossroads between Legal, Valuation and Transfer Pricing Issues’ (2010) International Transfer Pricing Journal 49-62.
James D. Mandolfo ‘The IRS’s Cost-Sharing Proposals in the Worldwide Tax System: Why Congress Should Avoid Anti-Competitive Transfer Pricing Regulations and Embrace a Territorial Tax’ (2007) 12 Fordham Journal of Corporate and Financial Law 371-392.
Cited in the following research paper:
Diane M. Ring ‘International Tax Relations: Theory and Implications’ Boston College Law School Legal Studies Research Paper Series Research Paper 97 May 1, 2006.
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=900406
This article was also cited as prescribed reading for:
University of South Carolina Moore School of Business course Intellectual Property Strategy and Management IBUS 790 Fall 2009 http://mooreschool.sc.edu/export/sites/default/moore/pmba/current/support/Syllabi_Fall/2009/IBUS_790_Fall_2009_Syllabus_v10.doc
CITATION EVIDENCE FOR, AND THE IMPACT OF, MY JOINT-AUTHORED ARTICLE AND BOOK CHAPTER (HERDC APPROVED)
Michelle Markham and Jonathon Spencer, ‘Dispute resolution procedures in international tax matters’ (2016) 100 a Cahiers de droit fiscal international, National Report: Australia to the IFA Congress 83-107.
Cited in the following article:
Gracia Mª Luchena Mozo ‘A Collaborative Relationship in the Resolution of International Tax Disputes and Alternative Measures for Dispute Resolution in a Post-BEPS Era’ (2018) European Taxation 22-33.
Michelle Markham, and Yixin Liao ‘The development of Transfer Pricing in China’ (2014) 29 Australian Tax Forum 715-744.
Cited in the following book:
Philipp Meyer Besteuerung und steuerliche Gestaltung deutscher Direkt investitionen in China (Springer 2017).
Cited in the following articles:
Diheng Xu ‘International - The Convergence and Divergence between China’s Implementation and OECD/G20 BEPS Minimum Standards’ (2018) 10 (3) World Tax Journal 471-496.
Jierui Zhan 'An Outlook on Intangible Assets and Transfer Pricing in China' (2018) 25 Revenue Law Journal Article 5, 1-9
Claire (Xue) Peng ‘China (People’s Rep.)/International - A Rethink of Location-Specific Advantages with an Analysis of the Chinese Approach’ (2017) 24 (6) International Transfer Pricing Journal 482-502.
This article also received the following acknowledgement from Michael C. Jensen, Chairman, Social Science Research Network in February 2015: Your paper, "THE DEVELOPMENT OF TRANSFER PRICING IN CHINA", was recently listed on SSRN's Top Ten download list for: Development Economics: Macroeconomic Issues in Developing Economies eJournal.
CITATION EVIDENCE FOR MY BLOG POSTS
Michelle Markham ‘Recurring Resistance to Tax Treaty Arbitration as a Dispute Resolution Mechanism’ Austaxpolicy: Tax and Transfer Policy Blog, 23 October 2017, Available at: http://www.austaxpolicy.com/recurring-resistance-tax-treaty-arbitration-dispute-resolution-mechanism/
Cited in the following book:
Alicja Majdanska, Laura Turcan OECD Arbitration in Tax Treaty Law (Linde Verlag 2018)
Cited in the following blog posts:
Jonathan Crowe ‘The Promise and Challenges of Tax Treaty Arbitration’ The Australian Dispute Resolution Research Network, posted 6/11/17
YOSHIMURA Masao, Professor of Tax Law, Hitotsubashi University.https://twilog.org/masayoshimu/month-1710/2
| Period | 2005 → 2019 |
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