Photo of Michelle Markham
  • Bond University, Faculty of Law

    4229 Gold Coast

    Australia

19952020

Research output per year

If you made any changes in Pure these will be visible here soon.

Research Output

2020

Australia

Markham, M., Apr 2020, Tax Treaty Arbitration. Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J., Staringer, C. & Storck, A. (eds.). IBFD Publications, p. 37-62 26 p. (WU Institute for Austrian and International Tax Law - Tax Law and Policy Series; vol. 15).

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

2019

Arbitration and tax treaty disputes

Markham, M., 26 Dec 2019, In : Arbitration International. p. 1-32 32 p.

Research output: Contribution to journalArticleResearchpeer-review

Are Advance Pricing Agreements the optimal controversy management tool in the post-BEPS era?

Markham, M., 6 Sep 2019.

Research output: Contribution to conferencePresentationResearch

Open Access
File
42 Downloads (Pure)

Mandatory binding tax arbitration-is this a pathway to a more efficient mutual agreement procedure?

Markham, M., 1 Jun 2019, In : Arbitration International. 35, 2, p. 149-170 22 p.

Research output: Contribution to journalArticleResearchpeer-review

The comparative dimension regarding approaches to decision-making in international tax arbitration

Markham, M., 4 Oct 2019, Scholarship, practice and education in comparative law: A festschrift in honour of Mary Hiscock. Farrar, J., Lo, V. & Bee Chen, G. (eds.). Singapore: Springer, p. 115-135 21 p.

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

The Optimal Way to Resolve Tax Treaty Disputes: Litigation or Arbitration?

Markham, M., 13 Mar 2019, In : Austaxpolicy: The Tax and Transfer Policy Blog.

Research output: Contribution to journalOnline ResourceResearch

Open Access
2018

Does Australia’s Updated MAP Guidance Meet MAP Peer Review Report Undertakings?

Markham, M., 17 Dec 2018, In : Kluwer International Tax Blog.

Research output: Contribution to journalOnline ResourceProfessional

Open Access
Open Access
2017

International Tax Treaty Arbitration - Fighting an Uphill Battle in the Global Arena

Markham, M., 2017, In : Australasian Dispute Resolution Journal. 28, p. 162-9 8 p.

Research output: Contribution to journalArticleResearchpeer-review

2 Downloads (Pure)

New developments in dispute resolution in international tax

Markham, M., 2017, In : Revenue Law Journal. 25, 1, p. 59-86 28 p., 4.

Research output: Contribution to journalArticleResearchpeer-review

Open Access

Recurring resistance to tax treaty arbitration as a dispute resolution mechanism

Markham, M., 23 Oct 2017, In : Austaxpolicy: The Tax and Transfer Policy Blog.

Research output: Contribution to journalOnline ResourceResearch

Open Access
2016

Australia

Markham, M. & Spencer, J., 2016, Cahiers de Droit Fiscal International : Volume 101A: Dispute resolution procedures in international tax matters. International Fiscal Association (ed.). Hague: Sdu Uitgevers, p. 103-107 25 p.

Research output: Chapter in Book/Report/Conference proceedingChapterResearchpeer-review

3 Downloads (Pure)

Seeking new directions in dispute resolution mechanisms: Do we need a revised mutual agreement procedure?

Markham, M., 2016, In : Bulletin for International Taxation. 70, 1/2, p. 82-94 13 p.

Research output: Contribution to journalArticleResearchpeer-review

13 Downloads (Pure)
2015

Advance pricing agreements in the United States: In a state of flux?

Markham, M., 2015, In : Tax Notes International. 78, 7, p. 661-678 18 p.

Research output: Contribution to journalArticleResearch

A rose by any other name…? The OECD’S proposed revised definition of intangibles

Markham, M., 2015, In : Intertax: international tax review. 43, 11, p. 673-687 15 p.

Research output: Contribution to journalArticleResearchpeer-review

2014

The development of transfer pricing in China

Markham, M. & Liao, Y., 2014, In : Australian Tax Forum. December, p. 715-744 30 p.

Research output: Contribution to journalArticleResearchpeer-review

2013

Advance pricing arrangements: Are Australia's recent reforms relevant to Canada?

Markham, M., 2013, In : Canadian Tax Journal. 61, 2, p. 387-409 23 p.

Research output: Contribution to journalArticleResearchpeer-review

4 Downloads (Pure)

Multilateral advance pricing agreements - A multifaceted approach to a global conundrum?

Markham, M., 2013, In : Australian Tax Forum. 28, 3, p. 499-522 24 p.

Research output: Contribution to journalArticleResearchpeer-review

2012

Advance pricing agreements: Past, present and future

Markham, M., 2012, Alphen aan den Rijn: Wolters Kluwer Law & Business. 388 p.

Research output: Book/ReportBookResearchpeer-review

Advance pricing arrangement reform in Australia: Was it worth the wait?

Markham, M., 2012, In : Intertax: international tax review. 40, 1, p. 63-74 12 p.

Research output: Contribution to journalArticleResearchpeer-review

1 Downloads (Pure)
2011

Are advance pricing agreements the transfer pricing controversy management tool of the future?

Markham, M., 2011, In : Australian Tax Review. 40, 4, p. 222-234 13 p.

Research output: Contribution to journalArticleResearchpeer-review

2009

Congruence and divergence in transfer pricing in Australia and Japan: Intangibles and advance pricing agreements

Markham, M., 2009, In : Asia Pacific Tax Bulletin. 15, 5, p. 308-320 13 p.

Research output: Contribution to journalArticleResearch

2006

APA's in Australia, Canada and the United States: Current developments and future directions

Markham, M., 2006, In : Intertax: international tax review. 34, 8, p. 393-405 13 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
2005

The advantages and disadvantages of using an advance price agreement: Lessons for the UK from the US and Australian Experience

Markham, M., 2005, In : Intertax: international tax review. 33, 5, p. 214-229 16 p.

Research output: Contribution to journalArticleResearchpeer-review

The resolution of transfer pricing disputes through arbitration

Markham, M., 2005, In : Intertax: international tax review. 33, 2, p. 68-74 7 p.

Research output: Contribution to journalArticleResearchpeer-review

The transfer pricing of intangibles

Markham, M., 2005, The Hague, Netherlands: Kluwer Law International. 335 p.

Research output: Book/ReportBookResearchpeer-review

2004

Complying with Australian and PATA transfer pricing documentation rules: A Sisyphean task?

Markham, M., 2004, In : Revenue Law Journal. 14, 1, p. 151-177 27 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
Open Access
2001

The negotiator's ethical and economic dilemma: To lie, or not to lie

Wills, M., 2001, In : Australasian Dispute Resolution Journal. 12, 1, p. 48-57 10 p.

Research output: Contribution to journalArticleResearchpeer-review

2000

The use of deception in negotiations: Is it strategic misrepresentation or is it a lie?

Wills, M., 2000, In : Australasian Dispute Resolution Journal. 11, 4, p. 220-227 8 p.

Research output: Contribution to journalArticleResearchpeer-review

1999

The tax treatment of intangibles in the context of transfer pricing

Wills, M., 1999, In : Revenue Law Journal. 9, 1, p. 1-32 34 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
1997
Open Access
1995

South African double tax treaties: Royalty reform in the light of the Australian experience

Markham, M., 1995, In : Revenue Law Journal. 5, 1, p. 55-81 27 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access