Ms Kathrin Emily Bain
Lecturer

Ms Kathrin Emily Bain

Business School
Sch of Accounting, Audit & Tax

Research Interests:

  • International taxation
  • Double tax agreements
  • Taxation of intellectual property

 

 

ASB Profile: http://www.asb.unsw.edu.au/schools/Pages/KathrinBain.aspx

Phone
+61 2 9385 9541
Location
Australian School of Business

Publications

  • Book Chapters | 2013
    Ms Kathrin Emily Bain
    Bain KE, 2013, 'Australia', in Kristoffersson E; Lang M; Pistone P; Schuch J; Staringer C; Storck A (ed.), Tax Secrecy and Tax Transparency - The Relevance of Confidentiality in Tax Law, edn. 1, PL Academic Research, Frankfurt, pp. 63 - 85, http://www.peterlang.com/
    Book Chapters | 2012
    Ms Kathrin Emily Bain
    Sharkey NC; Bain KE, 2012, 'Tax Residence and Regions: Addressing South East Asian Transnationalism through ASEAN', in Taxation in Asean and China, edn. 1st, Routledge, Oxford
    Book Chapters | 2012
    Ms Kathrin Emily Bain
    Bain KE; Krever R; O''connor A, 2012, 'Australia', in Lang M; Pistone P; Schuch J; Staringer C (ed.), The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties, Cambridge University Press, Cambridge, pp. 68 - 109, http://dx.doi.org/10.1017/CBO9781139095686.004
    Book Chapters | 2012
    Ms Kathrin Emily Bain
    Bain KE; Krever R, 2012, 'Australia', in Lang M; Pistone P; Schuch J; Staringer C; Storck A (ed.), Tax Rules in Non-Tax Agreements, edn. 1, IBFD, Amsterdam, pp. 27 - 50, http://www.ibfd.org/IBFD-Products/Tax-Rules-Non-Tax-Agreements
    Book Chapters | 2010
    Ms Kathrin Emily Bain
    Datt KH; Tran-Nam B; Bain KE, 2010, 'Introduction', in Datt KH; Tran Nam B; Bain K (ed.), International Tax Administration: Building Bridges, edn. Original, CCH, Sydney, pp. 7 - 12
  • Journal articles | 2019
    Ms Kathrin Emily Bain
    Bain K; Boccabella D, 2019, 'The age of the home worker - Part 2: Deductibility of home occupancy expenses, deduction apportionment and partial loss of CGT main residence exemptions', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 34
    Journal articles | 2018
    Ms Kathrin Emily Bain
    Bain K; Boccabella D, 2018, 'The age of the home worker – part 1: deductibility of home occupancy expenses', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 33, pp. 1 - 43
    Journal articles | 2017
    Ms Kathrin Emily Bain
    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
    Ms Kathrin Emily Bain
    Bain KE; Boccabella D, 2016, 'ATO's new individual professional practitioner (IPP) taxing measure: background, context and policy analysis', Australian Tax Law Bulletin
    Journal articles | 2015
    Ms Kathrin Emily Bain
    Evans C; Bain K; Hansford A; Walpole M, 2015, 'The internal costs of VAT compliance: Evidence from Australia and the United Kingdom and suggestions for mitigation', eJournal of Tax Research, vol. 13, pp. 158 - 182, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/06_BainWalpoleHansfordEvans_Costs%20of%20VAT%20compliance.pdf
    Journal articles | 2015
    Ms Kathrin Emily Bain
    Boccabella D; Bain K, 2015, 'Removal of the GST low value threshold: Analysis of main design options and enforcement issues', Australian Tax Law Bulletin, vol. 2015, pp. 172 - 177
    Journal articles | 2011
    Ms Kathrin Emily Bain
    Sharkey NC; Bain KE, 2011, 'An Australia-Hong Kong DTA: Assessing the costs and benefits', E - Journal of Tax Research, vol. 9, pp. 268 - 293, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/paper3_v9n3_Sharkey_Bain.pdf
    Journal articles | 2011
    Ms Kathrin Emily Bain
    Bain KE; Krever R; Van der westhuysen A, 2011, 'The Influence of Alternative Model Tax Treaties on Australian Treaties', Australian Tax Forum Journal, vol. 26, pp. 31 - 49, http://search.informit.com.au/documentSummary;dn=608965322675368;res=IELBUS
    Journal articles | 2010
    Ms Kathrin Emily Bain
    Bain KE, 2010, 'Exemptions and Concessions in the Australian Tax System: Equity at the expense of simplicity', Journal of the Australasian Tax Teachers Association, vol. 5, http://www.austlii.edu.au/au/journals/JlATaxTA/2010/4.html
  • Conference Papers | 2017
    Ms Kathrin Emily Bain
    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 | 2016
    Ms Kathrin Emily Bain
    Bain KE; boccabella D, 2016, 'Australia's not so coherent approach to taxing personal exertion income', in Australia's not so coherent approach to taxing personal exertion income, Queensland Tax Researchers Symposium, James Cook University, Cairns, presented at 7th Queensland Tax Researchers Symposium, James Cook University, Cairns, 26 September 2016 - 26 September 2016
    Conference Papers | 2016
    Ms Kathrin Emily Bain
    Bain KE, 2016, 'GST and low value imports', in Proccedings of the 28th Annual GST Conference, 28th Annual Atax GST Conference, Brisbane, Australia, presented at 28th Annual Atax GST Conference, Brisbane, Australia, 28 April 2016 - 29 April 2016
    Conference Papers | 2016
    Ms Kathrin Emily Bain
    Bain KE; Boccabella D, 2016, 'GST: Low value imported goods to be taxed: Analysis of design options and enforcement issues', in GST: Low value imported goods to be taxed: Analysis of design options and enforcement issues, 28th Australasian Tax Teachers Association Conference, Sydney, Australia, presented at 28th Australasian Tax Teachers Association Conference, Sydney, Australia, 20 January 2016 - 22 January 2016
    Other | 2015
    Ms Kathrin Emily Bain
    Bain KE, 2015, Case Note: Lighthouse Financial Advisers (Townsville) Pty Ltd v FCT, Thomson Reuters (Professional)
    Other | 2015
    Ms Kathrin Emily Bain
    Bain KE, 2015, Case note: ATS Pacific Pty Ltd v FCT, Thomson Reuters (Professional)
    Conference Papers | 2015
    Ms Kathrin Emily Bain
    Bain KE, 2015, 'GST Cases: A year in review', in Proceedings of the 27th Annual Atax GST Conference, 27th Annual Atax GST Conference, Brisbane, Australia, presented at 27th Annual Atax GST Conference, Brisbane, Australia, 20 April 2015 - 21 April 2015
    Conference Presentations | 2015
    Ms Kathrin Emily Bain
    Bain KE, 2015, 'The New Subdivision 768-A', presented at RSM Bird Cameron National Tax Conference, Sydney, Australi, 26 March 2015 - 27 March 2015
    Conference Presentations | 2015
    Ms Kathrin Emily Bain
    Bain KE, 2015, 'Transfer pricing in ASEAN: is harmonisation possible, and is it desirable', presented at Australasian Tax Teachers Association Conference, University of Auckland, New Zealand, 23 January 2015 - 25 January 2015
    Conference Presentations | 2014
    Ms Kathrin Emily Bain
    Bain KE, 2014, 'ASEAN response to topical tax issues', presented at RSM Bird Cameron Asia Pacific Regional Conference, Brisbane, Australia, 07 May 2014 - 08 May 2014
    Conference Papers | 2014
    Ms Kathrin Emily Bain
    Bain KE, 2014, 'Costs of VAT compliance: The international evidence and suggestions for mitigation', in Proccedings of the 11th International Conference on Tax Administration, International Conference on Tax Administration, Sydney, Australia, presented at International Conference on Tax Administration, Sydney, Australia, 14 April 2014 - 15 April 2014
    Conference Presentations | 2014
    Ms Kathrin Emily Bain
    Bain KE, 2014, 'Recent developments in CGT, superannuation, personal and corporate taxation', presented at RSM Bird Cameron National Tax Conference, Sydney, Australia, 20 March 2014 - 21 March 2014
    Conference Papers | 2014
    Ms Kathrin Emily Bain
    Boccabella D; Bain KE, 2014, 'GST on imports: does the cost outweigh the revenue?', in GST on imports: does the cost outweigh the revenue?, Australasian Tax Teachers Association Conference, Brisbane, Australia, presented at Australasian Tax Teachers Association Conference, Brisbane, Australia, 20 January 2014 - 22 January 2014
    Conference Presentations | 2013
    Ms Kathrin Emily Bain
    Bain KE, 2013, 'Time is of the essence: An international comparative analysis of factors affecting VAT compliance costs in the small business sector', presented at National Tax Association 106th Annual Conference on Taxation, Tampa, Florida, 21 November 2013 - 23 November 2013
    Conference Papers | 2013
    Ms Kathrin Emily Bain
    Boccabella D; Bain K, 2013, 'GST and Low Value Imported Goods: Current Position, Options and Constraints', in GST and Low Value Imported Goods: Current Position, Options and Constraints, Research Seminar, The University of Sydney, presented at Research Seminar, The University of Sydney, 21 May 2013 - 21 May 2013
    Conference Presentations | 2012
    Ms Kathrin Emily Bain
    Bain KE, 2012, 'Using the tax system to encourage research and development: a comparison of the Australian and Canadian tax incentive schemes', presented at The Carter Commission 50 Years Later: A time for reflection and reform, Schulich School of Law, Dalhousie University, Halifax, Nova Scotia, Canada, 28 September 2012 - 29 September 2012
    Conference Presentations | 2011
    Ms Kathrin Emily Bain
    Bain KE; Krever R, 2011, 'The Impact of Non-Tax Treaties on Tax Rules in Australia', presented at Tax Rules in Non Tax Agreements, Rust, Austria, 07 July 2011 - 09 July 2011
    Conference Presentations | 2011
    Ms Kathrin Emily Bain
    Bain KE, 2011, 'Matters Affecting Taxpayer Confidentiality: Taxipedia Leaks', presented at Tax Institute of Australia’s 4th Annual Tax Forum, Sydney, 19 May 2011 - 20 May 2011
    Conference Presentations | 2011
    Ms Kathrin Emily Bain
    Bain KE, 2011, 'Taxation treatment of education expenses: a policy perspective', presented at Annual Australasian Tax Teachers Association conference, Melbourne, Australia, 19 January 2011 - 21 January 2011
    Conference Presentations | 2010
    Ms Kathrin Emily Bain
    Bain KE; Sharkey NC, 2010, 'Tax Residence and Regions: Addressing S.E. Asian Transnationalism through ASEAN', pp. 236 - 247, presented at Double Tax Agreements in the Asia-Pacific Region, Chinese University of Hong Kong, 13 December 2010, http://dx.doi.org/10.4324/9780203118993
    Conference Presentations | 2010
    Ms Kathrin Emily Bain
    Sharkey NC; Bain KE, 2010, 'An Australian-Hong Kong DTA?', presented at Double Tax Agreements in the Asia-Pacific Region, Chinese University of Hong Kong, 13 December 2010
    Conference Papers | 2009
    Ms Kathrin Emily Bain
    Deutsch RL; Bain KE, 2009, 'ASEAN Double Tax Agreements: An Australian and Chinese Comparison', in Tax in ASEAN and China: Regional Challenges and Integration, Atax, Sydney, presented at Tax in ASEAN and China: Regional Challenges and Integration, Sydney, 17 July 2009

Awards

Grants

Media