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Munich Personal RePEc Archive

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Number of items: 4.

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Kayis-Kumar, Ann (2015): Taxing cross-border intercompany transactions: are financing activities fungible? Published in: AUSTRALIAN TAX FORUM , Vol. 3, No. 30 (2015): pp. 627-661.

Kayis-Kumar, Ann (2015): Thin capitalisation rules: A second-best solution to the cross-border debt bias? Published in: Australian Tax Forum: a journal of taxation policy, law and reform , Vol. 2, No. 30 (2015): pp. 299-355.

Kayis-Kumar, Ann (2016): What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules. Published in: eJournal of Tax Research , Vol. 2, No. 14 (16 December 2016): pp. 359-386.

Kayis-Kumar, Ann (2018): Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice. Published in: eJournal of Tax Research , Vol. 16, No. 1 (September 2018): pp. 201-235.

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