Associate Professor Nolan Cormac Sharkey
Adjunct Professor

Associate Professor Nolan Cormac Sharkey

Business School
Sch of Accounting, Audit & Tax

Qualifications

PhD UNSW, Mtax UNSW, CA, Bcom, BA (Asian Studies), Murdoch

Biography

Dr Nolan Sharkey’s work experience includes seven years as a tax consultant in the private sector prior to becoming a full time academic with UNSW in 2002. He continues to give periodic tax technical advice, particularly to government bodies, on international tax and China’s taxes. He has consulted to and advised the NSW government, the Institute of Chartered Accountants (ICAA), the Australian Tax Office, the Chinese National People’s Congress and China’s State Administration of Taxation amongst others. He is the China Associate for the ITSAPT Association in the UK and has acted as examiner for both ICAA and the Chartered Institute of Taxation in the UK. Nolan has been a visiting scholar at the National University of Singapore, the National University of Taiwan, Xiamen University (China), Hong Kong University and Fengjia University (Taiwan).
 
Nolan teaches international tax, Chinese tax, double tax agreements and the taxation of trusts. His course on China’s domestic tax law and context was introduced in 2004 and has been run successfully since then. Beyond tax, he has also lectured in Chinese business.
 
Nolan’s current research interests are in the recognition of rights created through social institutions in equity and common law and the implications this has on income tax. He is also interested in the impact of social institutions on government, education and creativity and how this impacts comparative economic success in China, Singapore, Taiwan, Hong Kong, Ireland and Australia. Nolan is currently finalising his Juris Doctor degree at UNSW where he won the Allens Arthur Robertson Prize for best performance in his year in 2011.

Achievements

Nolan has played a key role on several international initiatives involving China. He has been actively involved in China’s income tax law development and advised the National People’s Congress and other important governing bodies in China. Nolan has been involved in drafting tax law in China dealing with both income tax and fundamental policy issues. He has conducted significant field-work in China and had in depth discussion with tax officers at various levels of the governmental hierarchy.
 
Nolan has been invited to present public lectures and seminars at Hong Kong University as well as various Australian Universities and bodies. Nolan has also played a key role in the professional development of the Australian Taxation Office through the provision of multiple in depth intensive training courses on international tax and compliance issues.

Professional memberships

    • Institute of Chartered Accountants in Australia (ICAA)
    • International Tax Planning Association (ITPA - UK)
    • International Tax Systems and Planning Techniques Association (ITSPTA - UK)
    • ARC Asia Pacific Futures Network
    • Australia China Business Council
    • Tax Agent

Research Interests

  • International tax
  • Double tax agreements
  • Taxation in China
  • Social institutions and tax
  • Cultural perspectives on tax
  • Chinese enterprise structure

Research grants

  • 2012, ARC Linkage $240,000 – China Australia Cross Border tax Issues
  • 2011, China fieldwork – Administrative Decision Making
  • 2010, Double Tax Agreements in East Asia
  • 2007, China Fieldwork – Tax Assessment Techniques
  • 2005, Korea Institute of Public Finance Links

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

Phone
+61 2 9385 9539

Publications

  • Book Chapters | 2016
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2016, 'Simplicity in the Chinese Context: The Categories of Differential Income Tax Treatment and Their Complications', in The Complexity of Tax Simplification, Palgrave Macmillan UK, pp. 45 - 69, http://dx.doi.org/10.1057/9781137478696_3
    Books | 2012
    Associate Professor Nolan Cormac Sharkey
    2012, Taxation in Asean and China, Sharkey NC, (ed.), Routledge, Oxford
    Book Chapters | 2012
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2012, 'Greater China and South East Asia: A Taxing Problem?', in Taxation in Asean and China, Routledge, Oxford, pp. 1 - 12, http://dx.doi.org/10.4324/9780203118993
    Book Chapters | 2012
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2012, 'Localization of Central Taxation in China', in Taxation in Asean and China, Routledge, Oxford, pp. 62 - 72, http://dx.doi.org/10.4324/9780203118993
    Book Chapters | 2012
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2012, 'Considering Different Approaches to Tax Law in China and ASEAN: A Political, Philosophical and Pragmatic Rationale', in Taxation in Asean and China, Routledge, Oxford, pp. 13 - 37, http://dx.doi.org/10.4324/9780203118993
    Book Chapters | 2012
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC; Grbich YF; Wong E, 2012, 'Impact of a region’s tax systems on the changing world order', in Taxation in Asean and China, edn. 1st, Routledge, Oxford
    Book Chapters | 2012
    Associate Professor Nolan Cormac Sharkey
    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
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2012, 'Default Tax Assessments in diffrent Institutional Environments', in Chang GK (ed.), Tax Strategies in Economic Substance and protection of Taxpayer's Rights, edn. 1st, Yuan Zhao, Taipei, pp. 631 - 672
    Book Chapters | 2012
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2012, 'Enterprise Income Tax in China: Simplicity to Complexity through Institutional Context', in Blazey C (ed.), Commercial Law of the People's Republic of China, edn. 1st, Thompson Reuters, Sydney
    Book Chapters | 2006
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2006, 'Tax Evasion and Administration Realities in the Peoples` Republic of China: Some Initial Findings from Discussions with Tax Officers in Fujian Province', in Fisher R; Walpole M (ed.), Further Global Challenges in Tax Administration, edn. 1st, Fiscal Publications, Birmingham, pp. 175 - 182
  • Journal articles | 2019
    Associate Professor Nolan Cormac Sharkey
    Sharkey N, 2019, 'The Interests of developing countries in the context of the OECD/ G20 led international income tax initiatives', Bratislava Law Review, vol. 3, pp. 47 - 58, http://dx.doi.org/10.46282/blr.2019.3.2.145
    Journal articles | 2017
    Associate Professor Nolan Cormac Sharkey
    Sharkey N, 2017, 'Cross-border tax and asset protection perspectives on Chinese private investment in Australia', Trusts & Trustees, vol. 23, pp. 1089 - 1099, http://dx.doi.org/10.1093/tandt/ttx165
    Journal articles | 2013
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2013, 'An International Organisation for Tax in SE Asia', British Tax Review, vol. 2013, pp. 175 - 191
    Journal articles | 2012
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2012, 'China's Tax Integrity in Context of the Emerging International Tax System', Chinese Economy, vol. 45, pp. 56 - 75, http://dx.doi.org/10.2753/CES1097-1475450304
    Journal articles | 2011
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2011, 'China's tax Treaties and Beneficial ownership', Bulletin for International Taxation, vol. 65, pp. 655 - 661
    Journal articles | 2011
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2011, 'Proposed New Controlled Foreign Company regime', Bulletin for International Taxation, vol. 65, pp. 416
    Journal articles | 2009
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2009, 'Informal assets and liabilities and the definiton of taxable income', Australian Tax Forum Journal, vol. 24, pp. 515 - 530
    Journal articles | 2009
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2009, 'The Impact of Social Institutions on Tax Design: Informal entities and the tax unit', Australian Tax Forum Journal, vol. 24, pp. 487 - 513
    Journal articles | 2008
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2008, 'The Economic Benefits of Use of Guanxi and Business Networks in a Jursidction with Strong Formal Institutions: Minimisation of Taxation', E - Journal of Tax Research, vol. 6, pp. 45 - 66
    Journal articles | 2007
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2007, 'China`s New Enterprise Income Tax Law: Continuity and Change', University of New South Wales Law Journal, vol. 30, pp. 833 - 841
    Journal articles | 2005
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2005, 'China¿s Income Tax Concept of ¿Enterprise¿ and the Concept of ¿Company¿ ¿ Interaction with the Australia-China Tax Treaty', Bulletin for International Taxation, vol. 59, pp. 157 - 166
    Journal articles | 2004
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2004, 'Tax Reform in the China Context: The Corporate tax unit and Chinese enterprise', E - Journal of Tax Research, vol. 2, pp. 210 - 225
    Journal articles | 2002
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC; Deutsch RL, 2002, 'Australia`s Capital Gains Tax and Double Taxation Agreements', Bulletin for International Fiscal Documentation, vol. 56, pp. 228 - 232
    Journal articles | 2002
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2002, 'Taxation on Foreign Business in China', China Connections, vol. October, pp. 28 - 29
  • Conference Papers | 2009
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2009, 'The Impact of Social Institutions on China's Contemporary Income Tax Experience', 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
    Conference Papers | 2006
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2006, 'The economic benefits of the use of guanxi and business networks in a jurisdiction with strong formal institutions: Minimisation of Taxation', in Oriental Society of Australia Conference, Oriental Society of Australia Conference, Sydney, presented at Oriental Society of Australia Conference, Sydney, 04 December 2006 - 07 December 2006
    Conference Papers | 2005
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2005, 'Business Taxation Including Self-Employment and Tax Base Broadening', in KIPF-Atax International Joint Conference, Tax System Reform in Korea and Australia Conference, Seoul, South Korea, presented at Tax System Reform in Korea and Australia Conference, Seoul, South Korea, 14 March 2005
    Conference Papers | 2004
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2004, 'Taxing the Income of Private Enterprise in China', in Asian Law Institute Conference 2004, Asian Law Institute Conference 2004, Singapore, presented at Asian Law Institute Conference 2004, Singapore, 27 May 2004 - 28 May 2004
    Conference Papers | 2004
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2004, 'Reforming China`s Income Tax Laws', in Tax Reform in Transitional Economies Symposium, Tax Reform in Transitional Economies Symposium, Sydney, pp. . - ., presented at Tax Reform in Transitional Economies Symposium, Sydney
    Conference Papers | 2003
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2003, 'The Efficacy of Western Based Income Tax Laws in China', in Chinese Studies Association of Australia - Biennial Conference, Sydney, Chinese Studies Association of Australia - Biennial Conference, Sydney, Sydney, presented at Chinese Studies Association of Australia - Biennial Conference, Sydney, Sydney, 10 July 2003 - 12 July 2003
    Conference Papers | 2003
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2003, 'Income Tax in Australia and China: A Brief Comparison', in Sino-Australian Legal Forum, Sino-Australian Legal Forum, Sydney, presented at Sino-Australian Legal Forum, Sydney, 26 June 2003
    Conference Papers | 2002
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2002, 'Developments in China Taxation', in Towards a Chinese Enterprise Model - Chinese Enterprises and their Institutional Environment, Towards a Chinese Enterprise Model - Chinese Enterprises and their Institutional Environment, University of New South Wales, presented at Towards a Chinese Enterprise Model - Chinese Enterprises and their Institutional Environment, University of New South Wales, 09 July 2002
    Conference Papers | 2002
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2002, 'Tailoring the Income Tax Unit to Chinese Enterprise: Issues and Challenges', in Towards a Chinese Enterprise Model - Chinese Enterprises and their Institutional Environment, Towards a Chinese Enterprise Model - Chinese Enterprises and their Institutional Environment, University of New South Wales, presented at Towards a Chinese Enterprise Model - Chinese Enterprises and their Institutional Environment, University of New South Wales, 09 July 2002
    Conference Papers | 2002
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC; Grbich YF, 2002, 'Business Deductions', in International Conference on Corporate Income Taxation, International Conference on Corporate Income Taxation, Beijing, China, presented at International Conference on Corporate Income Taxation, Beijing, China
    Conference Papers | 2002
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2002, 'International Constraints on National Tax Policy', in International Conference on Corporate Income Taxation, International Conference on Corporate Income Taxation, Beijing, China, presented at International Conference on Corporate Income Taxation, Beijing, China
    Conference Papers | 2002
    Associate Professor Nolan Cormac Sharkey
    Sharkey NC, 2002, 'China, the WTO and the International Tax System', in Forum on Sino-Australian Comparative Research on Taxation Systems, Forum on Sino-Australian Comparative Research on Taxation Systems, Beijing, China, presented at Forum on Sino-Australian Comparative Research on Taxation Systems, Beijing, China

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