I am currently researching as part of the University of Adelaide's Regulation of Corporations, Insolvency and Taxation (ROCIT) research group.
At present I am working on a number of publications focusing on the Governments recent legislative attempts to address multinational tax avoidance. These will contribute to a broader thesis I intend to submit, entitled;
“Multinational tax avoidance; a study of current tax minimisation practices, assessment of insufficiencies in the tax law and proposals for reform”
My thesis will evaluate practices currently employed by Australian companies and private individuals to mitigate their taxable liability through the use of “tax havens”. This will inform an analysis of the current tax law, highlighting insufficiencies and leading to a detailed consideration of various proposals for reform.
The primary objective for the research is to identify structures used to mitigate tax liability and consider what reforms could be proposed to readdress such schemes.
|2017||Bruce,MJ, 2017, Multinational Anti Avoidance Law (MAAL) & Part IVA.
“Analysis of legislation; comparison with general anti-avoidance provisions, consideration of potential interpretations and administration”, Australian Tax Institute; Annual Tax Continuing Professional Development Seminar, Adelaide University
I am a Sessional Academic member of staff with the University of Adelaide Law School, teaching into both the 'Commercial Law II' course, as part of the Bachelor of Commerce (B.Com) program; and the 'Business and Corporations Law' course, as part of the Master of Accounting (M.Acc.) program.
I will also be teaching into the 'Income Tax Law' course as part of the Bachelors of Law (L.L.B) program in the second semester of 2017.
My research is currently under the supervision of Dr. Sylvia Villios and Prof. Christopher Symes. Both Dr. Villios and Prof. Symes are members of the University of Adelaide's Regulation of Corporations, Insolvency and Taxation (ROCIT) research group.