Publications by Professor Peter Harris

Full list of publications by Professor Peter Harris.

  • Peter Harris, A. Trepelkov, H. Tonino, D. Halka, A. Trepelkov, H. Tonino, D. Halka, 978-92-1-159105-7, ‘Taxation of residents on foreign source income’, in UN Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries, United Nations, 2013
  • Peter Harris, D. Weber, D. Weber, ‘The CCCTB GAAR: A Toothless Tiger or Russian Roulette’, in CCCTB Selected Issues, Kluwer Law International, 2012
  • Peter Harris, Kooijman, K., H. Shaochu, Kooijman, K., H. Shaochu, ‘Enterprise income tax’, in China Tax Reform, IBFD, 2004
  • Peter Harris, ‘Company, person, body of persons, entity: What's the difference and why?’, [2011] British Tax Review, No. 2, pp. 188-209
  • Peter Harris, ‘Cross-Border Dividend Taxation in the 21st Century: The [Ir]relevance of Tax Treaties’, [2010] British Tax Review, No. 6, pp. 573-88
  • Peter Harris, ‘Fair in Love but not Taxation: English Origins of the Australasian General Anti-Avoidance Rule’, Bulletin for International Taxation (February/March 2007), Part I: Volume 61, No. 2, pp. 65-83, Part II: Volume 61, No. 3, pp. 109-25
  • Peter Harris, ‘Working Party Twelve and Article 10 of the 1963 OECD Model (61,500 words)’, Australian Tax Forum, Volume 15, Number 1, 2000, pp 1-72, Number 2, 2000, pp 75-224
  • Peter Harris, ‘An Historic View of the Principle and Options for Double Tax Relief (12,500 words)’, British Tax Review, 1999, No. 6, p. 469 cited in Tiley, J. (2000), Revenue Law, 4th Edition (Portland: Hart Publishing) pp 1090 and 1091
  • Peter Harris, ‘Corporate Tax Reform Down-Under: Maybe Not the Full Monty But..." (15,000 words)’, Bulletin for International Fiscal Documentation, Volume 53, Number 6, June 1999, p. 249
  • Peter Harris, ‘Will Australia Go "The Full Monty"? Assessing Proposed Changes to Australia's Corporate Income Tax System (14,000 words)’, Bulletin for International Fiscal Documentation, Volume 52, Number 11, November 1998, p. 478
  • Peter Harris, ‘Dividend Streaming (9,000 words)’, Australian Tax Review, Volume 27, Number 3, September 1998, p. 132
  • Peter Harris, ‘Australia's General Anti-avoidance Rule: Part IVA Has Teeth But Are Some Missing (8,500 words)’, British Tax Review, No. 2, 1998, p. 124
  • Peter Harris, ‘An International Comparison of Flow Through Regimes: How Does New Zealand's New Regime Rate? (18,000 words)’, Bulletin for International Fiscal Documentation, Volume 52, Number 3, March 1998, p. 102
  • Peter Harris, ‘The Taxation of Transnational Corporate Income Under the Composite Tax Principle: Assessing the BIE Proposal for Offshore Dividend Streaming (18,500 words)’, Australian Tax Forum, Volume 13, Number 4, 1997, p. 453
  • Peter Harris, ‘The UK's foreign income dividend scheme: a damage assessment (12,000 words)’, British Tax Review, No. 2, 1997, p. 82
  • Peter Harris, ‘Asia-Pacific: Neutralizing the Imputation Systems (12,000 words)’, Asia-Pacific Tax Bulletin, Vol. 3, Number 6, June 1997, p. 164
  • Peter Harris, ‘Passing Corporate Foreign Tax Credits to Shareholders: Lessons from the UK's FID Scheme (7,000 words)’, Australian Tax Forum, Volume 11, No.2, 1995
  • Peter Harris, ‘Private Tax Rulings: An Advanced System (7,000 words)’, Australian Tax Review, Volume 23, Number 1, March 1994
  • Peter Harris, ‘Australia's New F.I.F. Regime: an International Comparison (10,500 words)’, Bulletin for International Fiscal Documentation, Volume 47, Number 11, November 1993
  • Peter Harris, ‘Stapled Stock: Are Australia's Dividend Streaming Provisions Too Wide (7,500 words)’, Australian Tax Review, Vol. 22, No. 3, September 1993
  • Peter Harris, ‘The Ramsay Principle: Does it now Apply in Australia? (11,000 words)’, University of Queensland Law Journal, Vol. 17, No. 2, 1993, p. 204