Associate Professor Ann   Kayis-Kumar
Associate Professor

Associate Professor Ann Kayis-Kumar

PhD (UNSW) | BCom (Distinction) / LLB (Honours) (UNSW) | FULT (UNSW) | GDLP (College of Law) | Solicitor of the Supreme Court of NSW, Federal Court & High Court of Australia (non-practising)

Business School
Sch of Accounting, Audit & Tax

Associate Professor Ann Kayis-Kumar is author of Taxing Multinationals (Oxford University Press, 2019) and co-author of the Australian CGT Handbook (since the 8th edition, Thomson Reuters, 2017). Ann's research conceptualises tax as a mechanism to achieve social justice across the taxpaying spectrum; ranging from improving the integrity of taxing multinationals to improving the wellbeing of financially vulnerable individuals and small businesses.

She is the Founding Director of UNSW Tax Clinic, an international award-winning platform for experiential work-integrated learning, innovative grassroots research and catalysing social impact across Australia.

Ann also serves on both university- and industry-level committees including as elected Deputy President of the UNSW Academic Board, Vice-President of the Australasian Tax Teachers’ Association, and is a member of The Tax Institute’s NSW Technical and SME & Tax Practitioner Committees.

Location
School of Accounting, Auditing and Taxation (incorporating Atax) Room 3105, Level 3, Quadrangle Building (E15) UNSW Sydney 2052

Publications

  • Books | 2019
    Associate Professor Ann Kayis-Kumar
    Evans C; Kayis-Kumar A; Russell T, 2019, Australian CGT Handbook 2019-20, Thomson Reuters, Pyrmont NSW
    Books | 2019
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2019, Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deductions, Oxford University Press, https://global.oup.com/academic/product/taxing-multinationals-9780190319311?cc=ua&lang=en
    Books | 2018
    Associate Professor Ann Kayis-Kumar
    Evans C; Kayis-Kumar A; Russell T, 2018, Australian CGT Handbook 2018-19, Thomson Reuter, Sydney
    Books | 2017
    Associate Professor Ann Kayis-Kumar
    Cooper G ; Evans C; Kayis-Kumar A, 2017, Australian CGT Handbook 2017-18, 9th, Thomson Reuters, Sydney
    Books | 2017
    Associate Professor Ann Kayis-Kumar
    Cooper GS; Evans C; Kayis-Kumar A, 2017, Australian CGT Handbook 2017-18, 8th edition (online update), Thomson Reuters, Sydney
  • Journal articles | 2020
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Noone J; Martin F; Walpole M, 2020, 'Pro Bono Tax Clinics: An international comparison and framework for evidence-based evaluation', Australian Tax Review, vol. 49, pp. 110 - 132, https://www.westlaw.com.au/maf/wlau/app/blob?blobguid=I9a8f8d87f1c211ea99dafba9e329f6c2&file=LAWREP-049-ATREV-JL-0110.pdf
    Journal articles | 2020
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Mackenzie G; Walpole M, 2020, 'Interprofessional Collaborative Practice In Pro Bono Tax Clinics: A Case Study Approach', Journal of Australian Taxation, vol. 22, pp. 49 - 49, https://www.jausttax.com.au/Articles_Free/JAT%20Volume%2022%20Issue%202%20-%20UNSW%20Tax%20Clinic.pdf
    Journal articles | 2020
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Evans C; Lim Y, 2020, 'To cap or not to cap? Policy options for dealing with the costs of managing tax affairs deduction in Australia', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 35, pp. 143 - 170, https://search.informit.org/doi/epdf/10.3316/informit.255532586461407
    Journal articles | 2020
    Associate Professor Ann Kayis-Kumar
    Oguttu A; Kayis-Kumar A, 2020, 'Curtailing aggressive tax planning: The case for introducing mandatory disclosure rules in Australia – Cues from the United Kingdom and South Africa for effective Design Features (Part 2)', eJournal of Tax Research, vol. 17, pp. 233 - 257, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/Curtailing-aggressive-tax-planning.pdf
    Journal articles | 2019
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Evans C; Mellor P, 2019, 'The Deductibility of Tax-related Expenses: Historical and Comparative Perspectives', Australian Tax Review, vol. 48, pp. 100 - 116, https://www.westlaw.com.au/maf/wlau/app/document?docguid=I21724460c4cc11e98d34858489f4be61&isTocNav=true&tocDs=AUNZ_AU_JOURNALS_TOC&startChunk=1&endChunk=1
    Journal articles | 2019
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Oguttu A, 2019, 'Curtailing aggressive tax planning: The case for introducing mandatory disclosure rules in Australia (Part 1)', eJournal of Tax Research, vol. 17, pp. 83 - 104, https://search.proquest.com/docview/2383801984/fulltextPDF/59B0A76CB2D441E1PQ/1?accountid=12763
    Journal articles | 2019
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2019, 'Doing the BEPS we can? Addressing distortions in the cross-border intercompany setting', Australian Tax Review, vol. 48, pp. 117 - 138
    Journal articles | 2019
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2019, 'Simulating Tax-Minimization Strategies of Multinationals: Evaluating the Effectiveness of Changes in the United Kingdom’s Corporate Interest Deductibility Rule', World Tax Journal, vol. 11, pp. 121 - 155
    Journal articles | 2019
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2019, 'The importance of lawyers in international tax policy design and development: An exploration and extension of the legal-economic literature', University of New South Wales Law Journal, vol. 42
    Journal articles | 2018
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2018, 'Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice', eJournal of Tax Research, vol. 16, pp. 201 - 235
    Journal articles | 2017
    Associate Professor Ann Kayis-Kumar
    Taylor JJ; Kayis-Kumar A; Bain K, 2017, 'PlayTax: 'Gamifying' International Tax Teaching', Journal of the Australasian Tax Teachers Association, vol. 12, pp. 110 - 135, https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxation-Business-Law-Site/jattavolumes/JATTA-No-12-Dec-2017.pdf
    Journal articles | 2016
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2016, 'What’s BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules', eJournal of Tax Research, vol. 14, pp. 359 - 386, https://search.proquest.com/docview/1858088109?accountid=12763
    Journal articles | 2016
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2016, 'Navigating BEPS – OECD's Action 4', Thomson Reuters ASEAN Tax Bulletin, pp. 18 - 18
    Journal articles | 2016
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2016, 'OECD's Fixed Ratio Rule more effective than thin cap?', Thomson Reuters Weekly Tax Bulletin, pp. 1193 - 1193
    Journal articles | 2016
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2016, 'International tax planning by multinationals: Simulating a tax-minimising intercompany response to the OECD’s recommendation on BEPS Action 4', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 31, pp. 363 - 394, http://ssrn.com/abstract=2805805
    Journal articles | 2015
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2015, 'Taxing cross-border intercompany transactions: Are financing activities fungible?', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 30, pp. 627 - 661, http://ssrn.com/abstract=2666323
    Journal articles | 2015
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2015, 'Thin capitalisation rules: A second-best solution to the cross-border debt bias?', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 30, pp. 299 - 355, http://dx.doi.org/10.2139/ssrn.2636645
  • Conference Presentations | 2020
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Deady M; Noone J; Walpole M; Harvey S; Mackenzie G; Lim Y, 2020, 'Can free tax clinics improve mental health in rural/regional NSW?', presented at Australian Rural & Remote Mental Health Symposium, 26 October 2020
    Conference Papers | 2020
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Walpole M; Noone J; Lim Y; Mackenzie G, 2020, 'Up hardship creek without a paddle? Quantifying the nation-wide unmet need for tax advice', presented at 14th International Tax Administration Conference, 07 April 2020
    Conference Papers | 2020
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Walpole M; Noone J; Mackenzie G; Lim Y, 2020, 'The tax advice gap – A nation-wide survey of financial counsellors', Sydney, presented at 4th Financial Inclusion Conference - Roads to Resilience, Sydney, 18 March 2020 - 19 March 2020
    Other | 2020
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Walpole M; Mackenzie G, 2020, UNSW Tax Clinic – Submission on Insolvency Practices Inquiry Discussion Paper
    Conference Posters | 2020
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Walpole M; Mackenzie G, 2020, 'UNSW Tax Clinic - ATTA Poster', Hobart, presented at 32nd Australasian Tax Teachers’ Association Conference, Hobart, 22 January 2020
    Conference Papers | 2020
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Evans C; Lim Y, 2020, 'To cap or not to cap? Policy options for dealing with the costs of managing tax affairs deduction in Australia', Hobart, presented at 32nd Australasian Tax Teachers’ Association Conference, Hobart, 22 January 2020 - 24 January 2020
    Conference Presentations | 2020
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2020, 'Where do we go from here? Taxing ‘super-profits’ in a post-COVID world', presented at Centre for Law, Markets and Regulation Research Symposium, UNSW Sydney, 06 July 2020 - 10 July 2020
    Conference Papers | 2019
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Mellor P; Evans C, 2019, 'Tax deductions in a changing world: Policy options for dealing with the costs of tax advice', Curtin Law School, Perth, presented at 31st Australasian Tax Teachers’ Association Conference 2019, Curtin Law School, Perth, 16 January 2019 - 18 January 2019
    Conference Papers | 2019
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Taylor J, 2019, 'The application of capital gains tax to trusts: Conceptual, technical and practical issues, and a proposal for reform', Curtin Law School, Perth, presented at 31st Australasian Tax Teachers’ Association Conference 2019, Curtin Law School, Perth, 16 January 2019 - 18 January 2019
    Conference Presentations | 2019
    Associate Professor Ann Kayis-Kumar
    Manwaring K; Bain K; Connor M; Kayis-Kumar A; Martin F; Murray W, 2019, 'Legal education in a Business School: taking law beyond the lawyers', presented at UNSW Law Legal Education Research Conference, UNSW Kensington, 27 November 2019 - 28 November 2019
    Conference Presentations | 2019
    Associate Professor Ann Kayis-Kumar
    Martin F; Manwaring K; Bain K; Connor M; Murray W, 2019, 'Legal Education in a Business School: Taking Law Beyond the Lawyers', presented at Legal Education Research Conference, UNSW Faculty of Law, 27 November 2019 - 28 November 2019
    Other | 2019
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Walpole M; Mackenzie G, 2019, UNSW Tax Clinic – Submission on Corporate Plan for the Inspector-General of Taxation and Taxation Ombudsman
    Other | 2019
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Walpole M; Mackenzie G, 2019, UNSW Tax Clinic Submission – Review of the Tax Practitioners Board
    Conference Papers | 2019
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2019, 'The Importance of Lawyers in International Tax Policy Design and Development: An Exploration and Extension of the Legal-Economic Literature', University of Oxford, presented at 8th Annual Centre for Business Taxation Doctoral Conference, University of Oxford, 19 September 2019
    Conference Papers | 2019
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2019, 'ATAD too late? An optimisation modelling approach to designing and evaluating cross-border anti-avoidance rules', University of Central Lancashire, presented at 28th Tax Research Network Conference, University of Central Lancashire, 09 September 2019
    Conference Papers | 2019
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Mortimore A, 2019, 'Taxation, innovation and education: Is the tax profession ready for the digital revolution', Griffith University, Brisbane, presented at Professional Futures Conference: Challenges and opportunities for 21st Century professions, Griffith University, Brisbane, 05 February 2019 - 08 February 2019
    Conference Papers | 2019
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A; Mortimore A, 2019, 'Tax teaching implications of the 10-Second Tax Return: Educating and equipping the next generation of tax professionals', Curtin Law School, Perth, presented at 31st Australasian Tax Teachers’ Association Conference 2019, Curtin Law School, Perth, 16 January 2019 - 18 January 2019
    Theses / Dissertations | 2017
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2017, Taxing multinationals: preventing tax base erosion through the reform of cross-border intercompany deductions, http://www.unsworks.unsw.edu.au/primo_library/libweb/action/dlDisplay.do?vid=UNSWORKS&docId=unsworks_43449
    Conference Papers | 2017
    Associate Professor Ann Kayis-Kumar
    Taylor JJ; Kayis-Kumar A; Bain K, 2017, 'Gamifying the tax system: International tax teaching with the Play Tax simulation', in Papers presented at 29th Australasian Tax Teachers Association Conference, Masterton, New Zealand, 18th to 20th January 2017, AUSTRALASIAN TAX TEACHERS ASSOC, Masterton, New Zealand, presented at 29th Australasian Tax Teachers Association Conference, Masterton, New Zealand, 18 January 2017 - 20 January 2017, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000419235600007&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a
    Conference Papers | 2017
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2017, 'The importance of legal practitioners and scholars in tax policy design and development: An exploration and extension of the legal-economic literature', in The importance of legal practitioners and scholars in tax policy design and development: An exploration and extension of the legal-economic literature, 2017 Tax Policy Conference, Centre for Tax Law, University of Cambridge, Cambridge, presented at 2017 Tax Policy Conference, Centre for Tax Law, University of Cambridge, Cambridge, 11 April 2017 - 11 April 2017, https://www.ctl.law.cam.ac.uk/tax-policy-conference
    Conference Papers | 2017
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2017, 'Socio-political challenges to taxing multinationals: Do corporate tax cuts benefit the home jurisdiction?', in Socio-political challenges to taxing multinationals: Do corporate tax cuts benefit the home jurisdiction?, 29th Australasian Tax Teachers' Association Conference, Masterton, New Zealand, presented at 29th Australasian Tax Teachers' Association Conference, Masterton, New Zealand, 18 January 2017 - 20 January 2017
    Conference Papers | 2016
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2016, 'Making the invisible visible: Simulating MNEs' behavioural responses to the UK's interest limitation rules in the post-BEPS era', in Making the invisible visible: Simulating MNEs' behavioural responses to the UK's interest limitation rules in the post-BEPS era, Tax Research Network Conference, Roehampton University, London, presented at Tax Research Network Conference, Roehampton University, London, 31 August 2016 - 02 September 2016
    Conference Papers | 2016
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2016, 'What’s BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules', in eJournal of Tax Research, Sydney, Australia, pp. 359 - 386, presented at 12th International Conference on Tax Administration, Sydney, Australia, 31 March 2016 - 01 April 2016
    Conference Papers | 2016
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2016, 'A multinational multiverse: Simulating tax-optimal intercompany funding structures', in A multinational multiverse: Simulating tax-optimal intercompany funding structures, 28th Australasian Tax Teachers' Association Conference, Sydney, Australia, presented at 28th Australasian Tax Teachers' Association Conference, Sydney, Australia, 20 January 2016 - 22 January 2016
    Conference Papers | 2015
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2015, 'Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deductions', in Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deductions, East Meets West Research Workshop, UNSW Business School, UNSW Australia, presented at East Meets West Research Workshop, UNSW Business School, UNSW Australia, 21 October 2015 - 21 October 2015
    Conference Papers | 2015
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2015, 'Taxing cross-border intercompany rents: An alternative to the arm's length standard', in Taxing cross-border intercompany rents: An alternative to the arm's length standard, Tax Research Network Conference, Hull, East Yorkshire, presented at Tax Research Network Conference, Hull, East Yorkshire, 08 September 2015 - 10 September 2015
    Working Papers | 2015
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2015, Taxing multinationals' cross-border intercompany activities: Political challenges to improving the efficiency of reforms, http://dx.doi.org
    Conference Presentations | 2015
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2015, 'My 3MT Journey', presented at UNSW Business School's 2015 HDR Retreat, Sydney, 13 March 2015 - 13 March 2015
    Conference Papers | 2015
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2015, 'Do thin capitalisation rules address the cross-border debt bias?', in Tretola J; Carbone D (ed.), Do thin capitalisation rules address the cross-border debt bias?, 27th Australasian Tax Teachers' Association Conference, Adelaide, presented at 27th Australasian Tax Teachers' Association Conference, Adelaide, 19 January 2015 - 21 January 2015
    Conference Papers | 2014
    Associate Professor Ann Kayis-Kumar
    Kayis-Kumar A, 2014, 'Political Challenges to Implementing and Sustaining Fundamental Reform: A Comparative Case Study Analysis of ACE in Practice', in Political Challenges to Implementing and Sustaining Fundamental Reform: A Comparative Case Study Analysis of ACE in Practice, 26th Australasian Tax Teachers' Association Conference, Brisbane, presented at 26th Australasian Tax Teachers' Association Conference, Brisbane, 20 January 2014 - 22 January 2014

Awards

  • AACSB International's Innovations The Inspire Award (2021)
  • UNSW Business School's Social Engagement: UN Principles of Responsible Management Education (PRME) Award (2020) 
  • UNSW Business School Dean's Emerging Leadership Award (2019)
  • UNSW Business School's John Prescott Award for Outstanding Teaching Innovation (2018)
  • Best Teaching Paper, Australasian Tax Teachers Association Conference (2017)
  • Graham Hill IFA Research Prize (Fully paid participation in the IFA Congress and Poster Program in Seoul, Korea) (2017)
  • UNSW Learning and Teaching Forum: Favourite Forum Poster (2016)
  • UNSW Business School Dean’s Award for Service (2016)
  • UNSW Business School Student Research Fair: Best Higher Degree Research Poster (2015)
  • UNSW Business School 3MT Faculty Heat: Winner; and, UNSW Interfaculty 3MT Final: Highly Commended (2014)
  • University of Sydney Business School Dean’s Citation for Tutoring (2013, 2014)

Grants

  • Australian Human Rights Institute Seed Funds Grant 2021 - Lead Investigator on the project entitled “Let’s talk about tax – Identifying and supporting women experiencing economic abuse” ($9,986)
  • NSW Government’s NSW Women’s Week Grant 2021 - Chief Investigator on the project entitled “Improving financial wellbeing, financial literacy, and mental health outcomes for financially vulnerable women in NSW” ($5,000)
  • Australian Government’s Australian Taxation Office National Tax Clinic Program 2021 - Chief Investigator ($100,000)
  • Australian Government’s Australian Taxation Office National Tax Clinic Program 2020 - Chief Investigator ($100,000)
  • Health@Business and UNSW Medicine Collaboration Seed Funds Grant 2020 - Chief Investigator on the project entitled "Improving mental health outcomes for small businesses in financial distress" ($14,700)
  • CSI Business School Research Grant 2019 - Chief Investigator on the project entitled “UNSW Tax Clinic and Beyond” ($10,000)
  • UNSW Business School Linkage Research Seed Funding 2019 - Co-Chief Investigator on the project entitled “Counting the costs of tax advice: Value added or added burden?” ($23,000)
  • Australian Government’s Australian Taxation Office National Tax Clinic Pilot 2019 - Co-Chief Investigator 1 ($100,000)
  • UNSW Business School Breakthrough Research Grant 2019 - Co-Chief Investigator 1 on the project entitled “Tax Clinic” ($80,000)
  • UNSW Business School Special Research Grant 2018 - Chief Investigator on a SRG entitled “Reforming the Cost of Managing Tax Affairs Deduction: A Framework for Balancing Equity, Efficiency and Integrity” ($10,000)
  • UNSW Business School Special Research Grant 2017 - Chief Investigator on a SRG entitled “Making the Invisible Visible: Modelling Corporate Structure Decisions of a Tax-minimising Multinational” ($9,246)
  • Law Faculty Learning and Teaching Grant 2017 - Chief Investigator on an L&T Grant entitled “PlayTaxLaw: Teaching International Tax Law with Gamification and Adaptive Feedback” ($4,950)

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