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 Australian Governments recent legislative attempts to address multinational tax avoidance.
These will contribute to a broader thesis I intend to submit, which will evaluate practices currently employed by Australian companies to mitigate their taxable liability through the use of “tax havens”.
This will inform an analysis of the current tax law and General Anti-Avoidance Rule, highlighting insufficiencies and leading towards establishing the boundaries for permissible tax avoidance structures.
|2017 - 2017||Sessional Academic.||The University of Adelaide.|
|2013 - 2016||The University of Adelaide||Australia||Bachelor of Laws (LL.B)|
|2017 - 2017||Graduate Diploma of Law (G.Dip).||Law Society of South Australia||Australia|
|2017||Bruce, M. J. (2017). Multinational Anti-Avoidance Law (MAAL) And Pt IVA — A Critical Analysis Of The Tax Laws Amendment (Combating Multinational Tax Avoidance) Bill 2015 (Cth) And Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017 (Cth) And Comparison With General Anti-Avoidance Provisions. Australian Tax Law Bulletin, 4, 4, 63-69.|
|2017||Bruce, M. J. (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.
2017 Divisional Scholarship (Law)
I am an Associate Teacher with the University of Adelaide Law School, having taught 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 am currently teaching into the 'Income Tax Law' course as part of the Bachelor of Commerce (B.Com) program in conjunction with the Bachelors of Law (L.L.B) and Master of Accounting (M.Acc.) programs.
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.