Unitary taxation : The case for global formulary apportionment

Unitary taxation is the taxation of the worldwide income of a multinational enterprise (MNE) and is normally based on a formulary apportionment method, which allocates income to the relevant jurisdictions based on a percentage of the MNE's world-wide profits. The unitary taxation model has several advantages over the existing arm's length model: 1. Where MNEs are highly integrated, unitary taxation has greater consistency with economic reality. 2. Greater certainty is provided to taxpayers. 3. Unitary taxation conforms to the aim of efficient operations within the MNE. 4. The aim of unitary taxation, to find an equitable split of profits between the jurisdictions, should ultimately be the overall aim of any tax regime. The advantages and disadvantages associated with the adoption of a unitary taxation model through the implementation of a formulary apportionment approach to the taxation of MNEs are examined.

Report on Legal Expenses Insurance, 239 pages; Prepared for the Access to Justice Committee Queensland Law Society Inc.; Access to Justice Committee, Australian Law Society (23 May, 2002).

A report prepared for the Access to Justice Committee Queensland Law Society Inc.

Local and global responses to disaster: #eqnz and the Christchurch earthquake

Building on innovative frameworks for analysing and visualising the tweet data available from Twitter, developed by the authors, this paper examines the patterns of tweeting activity that occurred during and after the Feb, 2011 Christchurch earthquake. Local and global responses to the disaster were organised around the pre-existing hashtag #eqnz, which averaged some 100 tweets per minute in the hours following the earthquake. The paper identifies the key contributors to the #eqnz network and shows the key themes of their messages. Emerging from this analysis is a more detailed understanding of Twitter and other social media as key elements in the overall ecology of the media forms used for crisis communication. Such uses point both to the importance of social media as a tool for affected communities to self-organise their disaster response and recovery activities, and as a tool for emergency management services to disseminate key information and receive updates from local communities.

The Roots of Danger: Violent Crime in Global Perspective

Prentice Hall’s Masters Series in Criminology brings the work of true masters to life for a new audience of readers, presenting brief and accessible introductions to crime and criminology topics from some of the leading scholars in criminology today. All authors in the series are true academic pioneers, and each book in the series pulls from the authors’ decades of research and writing in their fields. The first and only series of its kind, Prentice Hall’s Masters Series in Criminology introduces readers to the scholars and issues that are at the core of modern criminology.

Child Victims of Sexual Abuse: Children's Experience of the Investigative Process in the Criminal Justice System

This paper is a selected review of research on issues surrounding the investigation of intra-familial child sexual abuse for children aged eight and above, in the criminal justice system. Particular attention is paid to features of the investigative interview in relation to the child's level of understanding, ability to report and likely emotional response when the proceedings take place. Best practice by police and social care agencies involves establishing valid and reliable information from children while attending to their developmental level and emotional state. The review aims to distil principles optimising this process from both the investigative judicial perspective and the child's focus, as well as from the inter-agency perspective and information sharing. Recommendations are made for improving the interview process based on research and methods from a range of disciplines and to optimise information recording in a format easily shared between agencies. Updated and ongoing training procedures are key to successful practice with training shared across police and social work agencies. The focus of this review is informed by preliminary findings from pilot research in progress on behalf of the Metropolitan Police Child Abuse Investigation Command.