Antony Ting

Photo of Antony Ting

BSocSc(Hons) MTaxation, PhD, CPA, CTA
Associate Professor

Rm 519
H69 - Codrington Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9036 5393
Fax +61 2 9351 7473
antony.ting@sydney.edu.au

Bio

Antony is an internationally recognised expert on the taxation of corporate groups and international tax avoidance by multinational enterprises. He publishes regularly in leading domestic and international taxation law journals, including British Tax Review, Canadian Tax Journal and Australian Tax Forum. Antony's research on the taxation of corporate groups under consolidation is published as a monograph by the Cambridge University Press, UK. He is also the author of two leading Australian taxation law textbooks. Antony is a regular commentator on taxation issues in the media in both Australia and overseas.

Antony graduated from the University of Hong Kong with a Bachelor of Social Sciences (first class honours) with a major in Accounting, and obtained the Master of Taxation and Doctor of Philosophy from the Faculty of Law at the University of Sydney. His PhD research is the first comprehensive international comparative study of eight tax consolidation regimes in the world.

Antony won the 2011 Graham Hills IFA Research Award for his PhD research. He also won the inaugural Business School Research Award (Early Career Researcher Category) in 2013. Antony also repeatedly received the Business School Dean's Citation for Teaching in recognition of his sustained outstanding teaching performance. Antony is a Certified Public Accountant and a Chartered Tax Adviser of the Tax Institute.

Before embarking on an academic career at the University of Sydney, Antony was a tax partner in a major international accountancy firm, serving mainly multinational companies on corporate tax as well as international tax issues. His current research interests include comparative taxation, taxation of corporate groups, corporate taxation, international taxation, and the interaction between accounting rules and the tax law.

Research Interests

Antony is an internationally recognised expert on the taxation of corporate groups and international tax avoidance by multinational enterprises (“MNEs”). His current research focuses on the taxation of corporate groups under the enterprise doctrine in both domestic and cross-border scenarios, including the tax policies, design principles and practices of international tax regimes addressing base erosion and profit shifting by MNEs.

Selected publications

2019

Journal Article

Ting A, and Gray S (2019) The rise of the digital economy: Rethinking the taxation of multinational enterprises Journal of International Business Studies, In Press. [More Information]

Book

Sadiq K, Black C, Hanegbi R, Jogarajan S, Krever R, Obst W, and Ting A (2019) Principles of Taxation Law 2019; Thomson Reuters, Sydney, NSW. [More Information]

2018

Journal Article

Ting A (2018) Creating Interest Expense Out of Nothing at All: Policy Options to Cap Deductions to "Real" Interest Expense British Tax Review, 5, 589-605. [More Information]

Book

Sadiq K, Coleman C, Hanegbi R, Jogarajan S, Krever R, Obst W, Teoh J, and Ting A (2018) Principles of Taxation Law 2018; Thomson Lawbook Co. (Thomson Reuters), Sydney, Australia.

Conference Proceeding

Ting A (2018) Targeted rules for base erosion using intra-group debt: Chevron as a case study 30th Annual Australasian Tax Teachers Association (ATTA) Conference; Australasian Tax Teachers Association, Melbourne, Australia.

Seminar Paper

Ting A (2018) Policy options to cap tax deductions to "real" interest expense Research seminar series organised by Griffith University; Griffith University, Brisbane, Australia.

2017

Journal Article

Ting A (2017) Base Erosion by Intra-group Debt and BEPS Project Action 4's Best Practice Approach - A Case Study of Chevron British Tax Review, 2017 (1), 80-108.

Book

Sadiq K, Coleman C, Hanegbi R, Jogarajan S, Krever R, Obst W, Teoh J, and Ting A (2017) Principles of Taxation Law 2017; Thomson Reuters, Sydney, Australia.

Book Chapter

Ting A (2017) Taxation of Multinational Enterprises in the Digital Economy Digital Disruption: Impact on Business Models, Regulation & Financial Crime; Australian Scholarly Publishing, Mebourne, 39-52.

2016

Journal Article

Ting A, Faccio T, and Kadet J (2016) Effects of Australia's MAAL and DPT on Internet-Based Business Tax Notes International, 83, 145-151.

Book

Sadiq K, Coleman C, Hanegbi R, Jogarajan S, Krever R, Obst W, Teoh J, and Ting A (2016) Principles of Taxation Law 2016; Thomson Reuters, Sydney, Australia.

Seminar Paper

Ting A (2016) Base erosion by intra-group debt and Action 4's best practice approach: a case study of Chevron Tax Research Conference organised jointly by Sydney Law School and Max Planck Institute for Tax Law and Public Finance; Sydney Law School, Sydney, Australia.

2015

Journal Articles

Ho D, and Ting A (2015) New Tax Landscape for Cross-Border Merger & Acquisition Transactions and Intragroup Reorganizations in China International Tax Journal, 41 (4), 37-48.

Ting A (2015) The Politics of BEPS - Apple's International Tax Structure and the US Attitude towards BEPS Bulletin for International Taxation, 69 (6/7), 410-415.

Ting A (2015) iTax: Apple’s international tax avoidance structure and the double non-taxation issue (part 3) International Taxation in China, 4, 27-31.

Ting A (2015) iTax: Apple’s international tax avoidance structure and the double non-taxation issue (part 2) International Taxation in China, 3, 26-30.

Ting A (2015) iTax: Apple’s international tax avoidance structure and the double non-taxation issue (part 1) International Taxation in China, 2, 27-32.

Book

Sadiq K, Coleman C, Krever R, Hanegbi R, Obst W, Jogarajan S, and Ting A (2015) Principles of Taxation Law 2015 (8th Edition); Thomson Reuters, Australia.

Reports

Ting A (2015) Improving the general anti-avoidance regime in response to base erosion and profit shifting – additional information provided on notice to the Senate Economics References Committee hearing on corporate tax avoidance.

Ting A (2015) Corporate Tax Avoidance - Submission to the Senate Economics References Committee.

2014

Journal Articles

Ho D, and Ting A (2014) Hong Kong's Corporate Group Structure: A Call for a Tax Consolidation Regime International Tax Journal, 40 (3), 49-59.

Ting A (2014) iTax - Apple's International Tax Structure and the Double Non-Taxation Issue British Tax Review, 2014 (1), 40-71.

Ting A (2014) Now you see it now you don't: who is the taxpayer in the Macquarie Bank case Australian Tax Forum, 29 (3), 477-491.

Ting A (2014) Managing the first class: knowing me knowing you Teaching Matters, 7 (1).

Ting A (2014) Old wine in a new bottle: Ireland's revised definition of corporate residence and the war on BEPS British Tax Review, 2014 (3), 237-247.

Ting A, and Ge X (2014) The Current State of Play of Foreign Investment Vehicles in China: Is Partnership a Rising Star? Bulletin for International Taxation, 68 (12), 669-677.

Ting A, and Ge X (2014) China's Enterprise Income Tax System: Policy Objectives and Key Design Features Australian Tax Forum, 29 (4), 611-627.

Book

Sadiq K, Coleman C, Hanegbi R, Jogarajan S, Krever R, Obst W, and Ting A (2014) Principles of Taxation Law 2014; Thomson Reuters, Australia.

Seminar Paper

Ting A (2014) The politics of BEPS - What does Apple's international tax structure reveal? Finalising and Implementing the BEPS Agenda: University of Sydney; Presentation, Sydney, NSW.

Report

Ting A (2014) Comments on Discussion Draft on Transfer Pricing Documentation and CbC Reporting; Organisation for Economic Cooperation and Development (OECD), Paris, 65-69.

2013

Journal Article

Ting A (2013) Playing with Fire: Resetting Cost Bases of Assets in Consolidated Groups Australian Tax Forum, 28 (3), 583-604. [More Information]

Books

Coleman C, Hart G, Bondfield B, McKerchar M, McLaren J, Sadiq K, and Ting A (2013) Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions (9th Edition); Thomson Reuters, Australia.

Sadiq K, Coleman C, Krever R, Hanegbi R, Hart G, McLaren J, Obst W, Jogarajan S, and Ting A (2013) Principles of Taxation Law 2013; Thomson Reuters, Australia.

Ting A (2013) The Taxation of Corporate Groups under Consolidation: An International Comparison; Cambridge University Press, Cambridge United Kingdom. [More Information]

2012

Journal Article

Ting A, and Ho D (2012) Tax Consolidation: Does it Have to be Complex for Hong Kong? Hong Kong Law Journal, 42 (2), 431-451.

Book

Sadiq K, Coleman C, Hanegbi R, Hart G, Jogarajan S, Krever R, McLaren J, Obst W, and Ting A (2012) Principles of Taxation Law 2012; Thomson Reuters, Australia.

2011

Journal Articles

Huang Y, and Ting A (2011) Editorial Journal of Chinese Tax and Policy, 1 (1), 8-8.

Ting A (2011) The Unthinkable Policy Option? Key Design Issues under a System of Full Consolidation Canadian Tax Journal, 59 (3), 421-462.

Books

Coleman C, Hart G, Bondfield B, McKerchar M, McLaren J, Sadiq K, and Ting A (2011) Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions (8th Edition); Thomson Reuters, Sydney, Australia.

Ting A (2011) The taxation of corporate groups under the enterprise doctrine: a comparative study of eight consolidation regimes; University of Sydney Law School, Sydney.

2010

Journal Articles

Ting A (2010) Australia's Consolidation Regime: A Road of No return? British Tax Review, 2, 162-193.

Ting A (2010) Multilateral Formulary Apportionment Model - A Reality Check Australian Tax Forum, 25 (1), 95-136.

2009

Journal Article

Ting A (2009) Book review: Comparative Perspectives on Revenue Law – Essays in Honour of John Tiley Australian Tax Forum, 24 (2), 115-116.

Book

Coleman C, Hart G, Bondfield B, McKerchar M, Sadiq K, and Ting A (2009) Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions (7th Edition); Thomson Reuters, Sydney, Australia.

2008

Journal Article

Ho D, Lau K, and Ting A (2008) An Overview of the Australian Skilled-Independent Migration for Managers: Immigration and Tax Perspectives Tottel's Journal of Immigration, Asylum and Nationality Law, 22 (1), 63-78.

2007

Journal Article

Ting A (2007) Book review: Taxing Offshore Investment Income – A Comparative Review of Structural Issues Australian Tax Forum, 22 (4), 69-70.

2006

Journal Articles

Dirkis M, and Ting A (2006) Cataloguing Business Tax Reform Seven Years On Australian Tax Forum, 21 (4), 601-648.

Ting A (2006) Definition of "Control" under Consolidation and Controlled Foreign Company Regimes: A Comparison between Australia, New Zealand and the United States New Zealand Journal of Taxation Law and Policy, 12 (1), 37-60.

Books

Coleman C, Hart G, McKerchar M, and Ting A (2006) Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions (6th edition); Australian Tax Practice, Australia.

Coleman C, Hart G, Ting A, and McKerchar M (2006) Australian tax analysis teacher's manual; Thomson (Learning Australia), Australia.

Conference Proceeding

Ting A (2006) Deduction rules: Creating "Black Hole" or tax heaven? The Citylink case 18th Annual Australasian Tax Teachers' Association Conference.

2005

Journal Article

Ting A (2005) Policy and membership requirements for consolidation: A comparison between Australia, New Zealand and the US British Tax Review, 3, 311-334.

2004

Journal Article

Ting A (2004) Thin Capitalisation: Issues On The 'Gearing Ratio' Journal of Australian Taxation, 7 (1), 94-131.

2003

Journal Article

Ting A (2003) Taxation of Trust Income: A comparison between Australia and the United Kingdom Australian Tax Forum, 18 (1), 69-105.

Recent Units Taught

  • CLAW3201 Australian Taxation System

  • CLAW3202 Tax Strategies for Business

  • CLAW6033 International Business Tax Strategy

Newsroom articles

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Videos

Dr Antony Ting discusses Apple's tax structure and global tax avoidance.

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