Photo of Michelle Markham
  • Bond University, Faculty of Law

    4229 Gold Coast

    Australia

19952020

Research output per year

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Research Output

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 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

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)

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)

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

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

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

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

Open Access
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40 Downloads (Pure)

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

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)

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

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

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

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)
Open Access

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

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

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

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)

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

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 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 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

Open Access

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

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

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 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

The transfer pricing of intangibles

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

Research output: Book/ReportBookResearchpeer-review

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

Open Access