Home / Sydney Law School / About us / Our people / Academic staff

Professor Richard Vann

Profile

Degrees

BA (Hons) LLB (Hons) Qld; BCL Oxf

Courses Taught

  • Corporate Taxation
  • Taxation of Corporate Groups
  • Tax Treaties

Brief Biographical Detail

Richard J Vann is Challis Professor of Law at the University of Sydney. In 2006 he was William K Jacobs Jr Visiting Professor at Harvard Law School and he has taught regularly at New York University School of Law. He specialises in corporate, comparative and international taxation. He is a graduate of the University of Queensland, Australia and Oxford University, UK.

Vann has held many Government consultancies in Australia, including the Review of Business Taxation (1998-1999), the Review of International Taxation (2002-2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995-). He has worked extensively for international organisations for over 20 years – including two fulltime periods as Counsel (Taxation) in the Legal Department of the International Monetary Fund, Washington DC, USA (1990-1991) and as Head, Central and Eastern Europe and NIS Program, Fiscal Affairs Division, Organisation for Economic Co-operation and Development, Paris, France (1992-1995). He is a member of the Permanent Scientific Committee of the International Fiscal Association and an International Research Fellow of the Centre for Business Taxation at the Said Business School of Oxford University. He participates in a number of international groups which publish books and articles on comparative and international taxation and has also published broadly on Australian taxation.

Publications

Books and Monographs | Book Chapters | Articles | Notes


Books and Monographs

  • B16 GS Cooper, RE Krever, RJ Vann and C Rider, Income Taxation: Commentary and Materials (Sydney, Thomson, 2005) 5th ed 1005 pp
  • B15 HJ Ault, BJ Arnold, RJVann and others, Comparative Income Taxation: A Structural Analysis (The Hague, Kluwer, 2004) 2nd ed 477 pp
  • B14 GS Cooper, RE Krever and RJ Vann, Income Taxation: Commentary and Materials (Sydney, Australian Tax Practice, 2002) 4th ed 868 pp
  • B13 GS Cooper, RE Krever and RJ Vann, Income Taxation: Commentary and Materials (Sydney, Australian Tax Practice, 1999) 3rd ed 928 pp
  • B12 RJ Vann, ed, Taxing International Business: Emerging Trends in APEC and OECD Economies (Paris, OECD, 1997) 144 pp
  • B11 HJ Ault, RJVann and others, Comparative Income Taxation: A Structural Analysis (The Hague, Kluwer, 1997) 540 pp
  • B10 RJ Vann, ed, Tax Treaties: Linkages between OECD Member Countries and Dynamic Non-Member Economies (OECD, Paris, 1996) 224 pp
  • B9 RJ Vann and DA Dixon, Measuring Income under Inflation (Sydney, Australian Tax Research Foundation, 1990) 131 pp
  • B8 GS Cooper, RE Krever and RJ Vann, Income Taxation: Commentary and Materials (Sydney, Law Book Company Limited, 1989) 1260 pp
  • B7 RJ Vann, Trans-Tasman Taxation of Equity Investment (Wellington, Victoria University Press for the Institute of Policy Studies, 1989) 118 pp
  • B6 RJ Vann, ed, Company Tax Reform (Sydney: Law Book Company Limited, 1988) lxxxiv, 492 pp
  • B5 RP Austin and RJ Vann, eds, Public Company Finance, (Sydney, Law Book Company Limited, 1986) xxix, 593 pp (festschrift in honour of Professor RW Parsons)
  • B4 GS Cooper and RJ Vann, eds, Decision Making in the Australian Tax System (Sydney, Australian Tax Research Foundation, 1986) 200 pp
  • B3 RJ Vann, Eliminating the Double Tax on Dividends - Legal and Practical Issues (Wellington, Victoria University Press for the Institute of Policy Studies, 1986) 81 pp
  • B2 RW Parsons and RJ Vann, eds, Developments in Tax Law Series III (Sydney, University of Sydney Committee for Postgraduate Studies in the Department of Law, 1985) 238 pp
  • B1 WD Duncan and RJ Vann, Property Law and Practice in Queensland (Sydney, Law Book Company Limited, 1983, latest version looseleaf from 2001) 900 pp

Book Chapters

  • C29 RJ Vann, The History of Royalties in tax treaties 1921-61: Why? in J. Avery Jones, P. Harris, D. Oliver (eds), Comparative Perspectives on Revenue law: Essays in Honour of John Tilley Cambridge University Press: UK (2008) pp 166-196
  • C28 RJ Vann, Tax treaty interpretation in New Holland in H van Arendonk, F Engelen, S Jansen eds, A Tax Globalist: Essays in honour of Maarten J. Ellis (Amsterdam, IBFD, 2005) pp 144-162
  • C27 RJ Vann, Reflections on Business Profits and the Arm’s-Length Principle in BJ Arnold, J Sasseville and EM Zolt eds, The Taxation of Business Profits Under Tax Treaties (Toronto, Canadian Tax Foundation, 2003) pp 133-169
  • C26 RJ Vann, International Aspects of Income Tax in V Thuronyi, ed, Tax Law Design and Drafting (IMF, Washington, 1998) vol 2 pp 718-810 (also published by Kluwer Law International, The Hague, 2000)
  • C25 D Holland and RJ Vann, Income Tax Incentives for Investment in V Thuronyi, ed, Tax Law Design and Drafting (IMF, Washington, 1998) vol 2 pp 986-1020 (also published by Kluwer Law International, The Hague, 2000)
  • C24 RJ Vann, Summary in RJ Vann, ed, Tax Treaties: Linkages between OECD Member Countries and Dynamic Non-Member Economies (OECD, Paris, 1996) pp 195-211
  • C23 RJ Vann, Tax treaty policy of Dynamic Non-Member Economies in RJ Vann, ed, Tax Treaties: Linkages between OECD Member Countries and Dynamic Non-Member Economies (OECD, Paris, 1996) pp 57-87
  • C22 RJ Vann, Coping with Change in J and J Mackinolty, eds, A Century Down Town: Sydney University Law School’s First Hundred Years (Sydney, Sydney University Law School, 1991) pp 185-205
  • C21 RJ Vann, Constitutional and Legal Protection against Confiscatory Taxation in AE-S Tay. ed, Australian Law and Legal Thinking between the Decades: A Collection of the Australian Contributions to the 13th International Congress of Comparative Law (Sydney, Faculty of Law, University of Sydney, 1990) pp 385-396
  • C20 RJ Vann, Imputation and the Foreign Tax Credit, ch 18 in Company Tax Reform (Sydney, Law Book Company Limited, 1988) pp 460-476
  • C19 RJ Vann, The Foreign Tax Credit, ch 17 in Company Tax Reform (Sydney, Law Book Company Limited, 1988) pp 397-459
  • C18 RJ Vann, International Capital Gains Tax, Companies and Unit Trusts, ch 15 in Company Tax Reform (Sydney, Law Book Company Limited, 1988) pp 300-307
  • C17 RJ Vann, International Operation of Imputation, ch 14 in Company Tax Reform
    (Sydney, Law Book Company Limited, 1988) pp 287-299
  • C16 RJ Vann, Unit Trusts, ch 13 in Company Tax Reform (Sydney, Law Book Company Limited, 1988) pp 263-285
  • C15 RJ Vann, Capital Gains Tax, Companies, Shares and Other Securities, ch 12 in Company Tax Reform (Sydney, Law Book Company Limited, 1988) pp 220-262.
  • C14 RJ Vann, Life Companies, Cooperatives, Exempt Income and Exempt Taxpayers, ch 9 in Company Tax Reform (Sydney, Law Book Company Limited, 1988) pp 174-179
  • C13 RA Gelski and RJ Vann, Public Unit Trusts Taxed as Companies, ch 8 in Company Tax Reform (Sydney, Law Book Company Limited, 1988) pp 166-173
  • C12 RJ Vann, Private Companies, ch 7 in Company Tax Reform (Sydney, Law Book Company Limited, 1988) pp 150-165
  • C11 RJ Vann, RA Gelski and TW Magney, Inter-Corporate Dividends, ch 6 in Company Tax Reform (Sydney, Law Book Company Limited, 1988) pp 131-149
  • C10 RJ Vann and JP Murray, Overview of Company Tax Reform, ch 1 in Company Tax Reform (Sydney, Law Book Company Limited, 1988) pp 3-14
  • C9 RJ Vann, Company Tax Reform in the Bicentenary, Prologue in Company Tax Reform (Sydney, Law Book Company Limited, 1988) pp xxxvii-ixxxiv
  • C8 DA Dixon and RJ Vann, Overseas aspects of the Australian company tax system in Bureau of Industry Economics, The taxation of corporate income: Australia’s place in the world (Canberra, AGPS, 1988) pp 93-106
  • C7 RJ Vann, Income as a Tax Base in R Krever, ed, Australian Taxation: Principles and Practice (Melbourne, Longman Professional, 1987) pp 62-79
  • C6 KJ Burges, TW Magney and RJ Vann, Income Tax - A Driving Force Behind Financing Decisions in RP Austin and RJ Vann, eds, Public Company Finance (Sydney, Law Book Company Limited, 1986) pp 24-68
  • C5 RJ Vann, Social Levies as State Taxes in AE-S Tay, ed, Law and Australian Legal Thinking in the 1980s: A Collection of the Australian Contributions to the 12th International Congress of Comparative Law (Sydney, Faculty of Law, University of Sydney, 1986) pp 577-601
  • C4 RJ Vann, Legal implications of the Reform of Business Taxation in DJ Collins, ed, Reform of Business Taxation (Sydney, Australian Tax Research Foundation, 1985) pp 167-206
  • C3 RJ Vann, The tax treatment of receipts on termination of employment and receipts from superannuation funds in RW Parsons and RJ Vann, eds, Developments in Tax Law Series III (Sydney, University of Sydney Committee for Postgraduate Studies in the Department of Law, Sydney, 1985) pp 101-160
  • C2 RJ Vann, Fringe Benefits in 1982 in RW Parsons, ed, Developments in Tax Law Series II (Sydney, University of Sydney Committee for Postgraduate Studies in the Department of Law, 1982), pp 178-229
  • C1 RJ Vann, Prospectuses and Prescribed Interests in RP Austin, ed, Public Company Finance (Sydney, University of Sydney Committee for Postgraduate Studies in the Department of Law, 1982) pp 176-257

Articles

  • A32 RJ Vann, Tax Treaties: The Secret Agent’s Secrets (2006) British Tax Review 345-382
  • A31 JF Avery Jones, RJ Vann and others, Origins of Concepts and Expressions Used in the OECD Model and their Adoption by States (2006) 60 Bulletin for International Taxation 220-254 (also published in [2006] British Tax Review 695)
  • A30 RJ Vann and JDB Oliver, The new Australia-UK Tax Treaty (2004) British Tax Review 194-233
  • A29 RJ Vann, Trends in company/shareholder taxation: single or double taxation, General Report in International Fiscal Association cahiers de droit fiscal international vol LXXXVIIIa (2003) 21-70
  • A28 JF Avery Jones, RJ Vann and others, Treaty Conflicts in Categorizing Income as Business Profits Caused by Differences in Approach between Common Law and Civil Law (2003) Bulletin for International Fiscal Documentation 237-248 (also published in [2003] British Tax Review 224-246 and in BJ Arnold, J Sasseville and EM Zolt eds, The Taxation of Business Profits Under Tax Treaties (Toronto, Canadian Tax Foundation, 2003))
  • A27 JF Avery Jones, RJ Vann and others, Characterization of Other States’ Partnerships for Income Tax (2002) 56 Bulletin for International Fiscal Documentation 288-320 (also published in [2002] British Tax Review 375-436)
  • A26 RJ Vann, Australia’s Policy on Entity Taxation (2001) 16 Australian Tax Forum 32-66 (also published in (2001) 4 The Tax Specialist 120-133)
  • A25 RJ Vann, Improving Policy for the Taxation of Expatriates in Australia (2001) 7 New Zealand Journal of Tax Law and Policy 70-79
  • A24 GS Cooper and RJ Vann, A Few Myths About the GST (2000) 23 University of New South Wales Law Journal 252-263
  • A23 SH Goldberg, RJ Vann and others, Taxation Caused by or After a Change in Residence (2000) 21 Tax Notes International 643-659, 741-766
  • A22 L de Broe, RJ Vann and others, Interpretation of Article 15(2)(b) of the OECD Model Convention: ‘Remuneration Paid by, or on Behalf of, an Employer Who is not a Resident of the Other State’ (2000) 54 Bulletin for International Fiscal Documentation 503-521
  • A21 GS Cooper and RJ Vann, Implementing the Goods and Services Tax (1999) 23 Sydney Law Review 337-436
  • A20 JF Avery Jones, RJ Vann and others, Whether the Definition of Dividend Limited to the Dividend Article Applies to the Double Taxation Relief Article Granting Underlying Credit (1999) 53 Bulletin for International Fiscal Documentation 103-108
  • A19 JF Avery Jones, RJ Vann and others, Tax Treaty Problems Relating to Source (1998) 52 Bulletin for International Fiscal Documentation (also published in [1998] British Tax Review 222-250)
  • A18 RJ Vann, Improving Tax Law Improvement: An International Perspective (1995) 12 Australian Tax Forum 192-246
  • A17 RJ Vann, Some Lessons from Hussey and Lubick (1993) 7 Tax Notes International 268-278
  • A16 RJ Vann, A Model Tax Treaty for the Asian-Pacific Region? (1991) 45 Bulletin for International Fiscal Documentation 99-111, 151-163 (also published in (1990) APTIRC Bulletin 392-422 and in D O’Reilly ed, Anti-Avoidance and Tax Treaty Policies and Practice in the Asian-Pacific Region (Singapore, APTIRC, 1990) 1-31)
  • A15 RJ Vann, The New Zealand Imputation System: A Comparison with Australia (1989) 1(3) CCH Journal of Australian Taxation 60-78
  • A14 RJ Vann, The Background and Policy of the Australian International Accruals Regime (1989) Taxation Institute of Australia New South Wales Division Intensive Seminar 1-13
  • A13 RJ Vann, International Developments in Tax Reform (1988) 23 Taxation in Australia 374-393
  • A12 RJ Vann, Recognition of Foreign Enterprises as Taxable Entities vol LXXIIa (1988) cahiers de droit fiscal international 269-285
  • A11 DA Dixon and RJ Vann, An Examination of the Imputation System in the Context of Erosion of the Company Tax Base (1987) 4 Australian Tax Forum 63-93
  • A10 RJ Vann, Impact of Tax Changes Capital Gains Tax and Mining (1987) AMPLA Yearbook 468-499
  • A9 RJ Vann, The Boundaries of the Capital Tax (1986) State Convention of the New South Wales Division of the Taxation Institute of Australia 8-21
  • A8 RJ Vann and RW Parsons, The Foreign Tax Credit and Reform of International Taxation (1986) 3 Australian Tax Forum 131-221
  • A7 RJ Vann, International Implications of Imputation (1985) 2 Australian Tax Forum 451-499
  • A6 RJ Vann, General Principles of the Taxation of Fringe Benefits (1983) 10 Sydney Law Review 90-127
  • A5 RJ Vann, Retirement Payments to Senior Company Officers: Companies Code s 223 (1983) 15 Commercial Law Association Bulletin 57-62
  • A4 RJ Vann, The Mortgagee’s Duty on Sale in Queensland (1981) 6 Queensland Lawyer 135-152
  • A3 RJ Vann, The Difficulties of a Person’s Employing Himself (1981) 9 Australian Business Law Review 304-321
  • A2 RJ Vann, The Mortgagor’s ‘Rights’ of Inspection and Production of Title Documents (1980) 18 Law Society Journal 31-36
  • A1 RJ Vann, Share Allotments, Ultra Vires and the Rule in Foss v Harbottle (1978) 51 Australian Law Journal 409-501

Notes

  • N28 RJ Vann, E Chang, J Michie and A Mills, Australia's new international tax rules promote simplification and the competitiveness of Australian companies (2004) 33 Tax Management International Journal 451-458
  • N27 RJ Vann, What the US-Australia tax treaty offers (September 2003) International Tax Review 36-38
  • N26 M McLean, G Cooper, R Hendriks and RJ Vann, Australia’s budget provides temporary respite from ongoing tax reform (2002) 26 Tax Notes International 912-915
  • N25 RJ Vann, Proposed Changes to Australian Tax Law Would Affect Inbound, Outbound Investment (2001) 22 Tax Notes International 2009-2013
  • N24 R Hendriks, RJ Vann and A Carey, Australian High Court Takes Both Sides in Consolidated Press Case (2001) 22 Tax Notes International 2953-2955
  • N23 E Chang and RJ Vann, Thin Capitalisation Reform in Australia: Another Milestone or a Millstone? (2001) 24 Tax Notes International 1209-1218
  • N22 G Cooper, A Carey and RJ Vann, Ralph Report: Australia ditches unified entity regime, attacks discretionary trusts (2000) 21 Tax Notes International 2247-2250
  • N21 M McLean and RJ Vann, Australian Review of Business Taxation Releases Major Discussion Paper (1999) 18 Tax Notes International 829-836
  • N20 RJ Vann and GS Cooper, Report of Australia’s Business Tax Review and the Government’s Response (1999) 19 Tax Notes International 1258-1270
  • N19 S Clark, M McLean and RJ Vann, Tax Reform Revisited Down Under (1998) 17 Tax Notes International 610-617
  • N18 R Allerdice and RJ Vann, Beware of Capital Gains Tax on Australian Subsidiaries (1997) 14 Tax Notes International 1359-1363
  • N17 R Allerdice and RJ Vann, Australia’s Corporate Tax Loss Changes Summarised (1997) 15 Tax Notes International 7-12
  • N16 RJ Allerdice and RJVann, Australia Introduces Changes to Thin Capitalization Legislation (1997) 15 Tax Notes International 341-343
  • N15 L Burns, SClark, and RJVann, Commissioner of Taxation (Cth) v Spotless Services Ltd (1996) 70 Australian Law Journal 186-190
  • N14 RJ Vann, Back-Door Changes to Australia’s International Tax Rules (1996) 12 Tax Notes International 1447-1449
  • N 13 R Allerdice, S Clark and RJ Vann, Recent Cases on Financial Transactions in Australia (1996) 13 Tax Notes International 747-752
  • N12 RJ Vann, Tax Measures in the 1996 Australian Budget (1996) 13 Tax Notes International 847-859
  • N11 L Burns and RJ Vann Australian Court Rules that Frequent Flier Rewards are not Taxable (1996) 13 Tax Notes International 947-950
  • N10 RJ Vann and R Allerdice, High Court Decision in Spotless Services on Tax Avoidance (1996) 13 Tax Notes International 2063-2068
  • N9 L Burns and RJ Vann, Australian Court Sanctions Cook Islands’ Interest Scheme (1995) 11 Tax Notes International 1631-1637
  • N8 RJ Vann and L Burns, Australian Opposition Party Issues Comprehensive Tax Reform Plan (1992) 4 Tax Notes International 63-70
  • N7 RJ Vann and L Burns, Australian Government Proposes Tinkering with Tax Code to Stimulate Economy (1992) 4 Tax Notes International 689-693
  • N6 RJ Vann and L Burns, The Digest - Australia (1990) 2 Tax Notes International 245-247, 343-345, 583-586, 709-711, 829-832, 929-932, 1025-1027, 1137-1140, 1239-1242.
  • N5 RJ Vann, The Digest - Australia (1989) 1 Tax Notes International 267-270, 385-389, 622-625.
  • N4 RJ Vann, Book Review of RW Parsons, Income Taxation in Australia: Principles of Income, Deductibility and Tax Accounting (1987) 11 Sydney Law Review 423-435
  • N3 RJ Vann, Revenue Law in R Krever, Mastering Law Studies and Law Exam Techniques (Butterworths, Melbourne, 1986) 151-158.
  • N2 RJ Vann, To Deed or Not to Deed - or When a Deed is Not a Deed (1980) 53 Australian Law Journal 424-427
  • N1 RJ Vann, The Sealing of Deeds by Individuals (1980) 53 Australian Law Journal 46-48