Studying towards a Doctor of Philosophy in Taxation
Country of origin: New 蜜桃儿直播
Location: Auckland
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This doctoral study aims to illustrate, by way of case studies, a critical analysis of the appropriateness or the consequence of anti tax haven legislation in Australia and New 蜜桃儿直播 that curbs such offshore tax avoidance schemes. In particular, similar legislation in Australia and New 蜜桃儿直播, is comparatively analyzed in order to develop recommendations for reform of the relevant anti tax haven measures in the Australian and New 蜜桃儿直播 tax laws. This study also entails a study of some of the popular schemes that are adopted by residents for investing offshore using tax haven and low tax jurisdictions so as to avoid or defer taxes.
In order to achieve these objectives, this study involved interviews with CFOs of large corporates and high net worth individuals to enquire how and why tax haven or low tax jurisdictions were being included in their offshore investment structures. It also involved interviews with tax authorities in Australia and New 蜜桃儿直播 to enquire how they responded to tax havens activities by their residents.
Since tax haven abuse is an international problem, the effectiveness of the work of some international organizations in counteracting tax haven abuse of countries鈥 tax bases is also examined. The ultimate goal of this study is to contribute to reform that leads to comprehensive anti tax haven legislation for Australia and New 蜜桃儿直播. In that, the move away from the legal principle of 鈥淥ne Law for All鈥 is recommended in tax laws, and a new doctrine of Earnings Hardship Taxation is recommended to be introduced in domestic tax systems.
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Supervisors:
Primary Supervisor:听Adrian Sawyer
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Research Interests
International Comparative Taxation Studies
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Working thesis title
Comprehensive Anti Tax Haven Legislation for Australia and New 蜜桃儿直播: International Comparative Studies and Reform
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Personal History
Prior to starting my PhD in 2011, I have been a chartered accountant in public practice in New 蜜桃儿直播 since 1996 till now. I earned a master鈥檚 degree in taxation studies with second class honours second division from the University of Auckland, and a bachelor鈥檚 degree in accounting equivalent from Hong Kong Baptist University (accredited by California State Board of Accountancy).
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Academic History
- Master of Taxation Studies (Second Class Honours Second Division), University of Auckland, New 蜜桃儿直播 (2008)
- Bachelor in Accounting, Hong Kong Baptist University, Hong Kong (1987)
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Professional History
- Certified Public Accountant, Hong Kong (1982-1992)
- Chartered Accountant, Australia and New 蜜桃儿直播 (Since 1996)
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Publications
Chak, Clement, Tax Haven Abuse 鈥 To Stop or to Treat? (January 20, 2015). AUSTRALASIAN TAX TEACHERS ASSOCIATION鈥橲 2015 ANNUAL CONFERENCE, Available at SSRN: https://ssrn.com/abstract=3891396 or听
Chak, Clement, A Good Tax System Won't Be Good Without a Gaar 鈥 New 蜜桃儿直播 vs China 鈥 A Case Study Approach (December 12, 2015). International Conference of Chinese Tax and Policy, Xiamen University, Xiamen, China, December 12-13, 2015, Available at SSRN: https://ssrn.com/abstract=3896000 or http://dx.doi.org/10.2139/ssrn.3896000
