Dr Michelle Markham - School of Law

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Lecturer

BA LLB LLM (Natal) H.Dip.Tax (Witwatersrand) PhD (Bond)
Advocate of the Supreme Court of South Africa
Chair of the Law Faculty's Women's Advisory Group

Contact:

Room: C749 (Gardens Point campus)
Tel: (07) 313 81602
Fax: (07) 313 82121
Email: m.markham@qut.edu.au

Taxation and Multinationals

I am undertaking research on aspects of taxation and how it affects multinational companies, with particular reference to planning and strategy. This research is being undertaken in conjunction with a similar project in the UK conducted by Sheffield University Management School. The link to the questionnaire, replies to which will be treated with the strictest confidence, is provided above.

Thank you once again for your cooperation

Michelle joined the QUT Faculty of Law in June 2002. She has taught at the University of Natal, Durban, South Africa, and has practised in South Africa as a senior tax consultant with one of the world's largest accounting firms. She has also worked at Bond University as an Adjunct Assistant Professor of Law, and has taught a postgraduate unit at Griffith University.

Michelle has been a member of the QUT Law Faculty's Teaching and Development Large Grants Scheme in the areas of Oral Communication and Ethical Values and Knowledge. In 2004 she developed and implemented a new unit for Creative Industries KFB056 Professional Studies, aimed at providing fashion students with the knowledge and skills applicable to the legal and entrepreneurial aspects of the fashion business. In November 2005 she received a Vice-Chancellor's Distinguished Teaching Award, Team category for her work in this unit.

Michelle is the unit coordinator of KFB056 Professional Studies, and coordinates LWB433 Professional Responsibility together with Professor Douglas Fisher. She also coordinates LWB364 Introduction to Tax.

Her PhD thesis entitled: 'The Transfer Pricing of Intangibles: US, OECD and Australian Perspectives - A Comparative Analysis' was awarded in 2004. In June 2005 Kluwer Law International published her book The Transfer Pricing of Intangibles which is currently being marketed worldwide. She has published articles in the areas of International Tax, International Contracts and Ethics. Some of her recent articles include:

• Markham, M. 'Special Report: Tax in a Changing World: The Transfer Pricing of Intangible Assets' (2005) 40 Tax Notes International 895-906.
• Markham, M. 'The Advantages and Disadvantages Of Using An Advance Pricing Agreement: Lessons for the UK from the US and Australian Experience' (2005) 33 Intertax ( The International Tax Review ) 214-229.
• Markham, M. 'The Resolution of Transfer Pricing Disputes through Arbitration' (2005) 33 Intertax ( The International Tax Review ) 68-74.
• Markham, M. 'Complying With Australian And "PATA" Transfer Pricing Documentation Rules - A Sisyphean Task?' (2004) 14 Revenue Law Journal 161-187.
• Markham, M. 'Transfer Pricing Of Intangible Assets in the US, The OECD and Australia: Are Profit-Split Methodologies the Way Forward?' (2004) 8 University of Western Sydney Law Review 55-78.
• Markham, M ‘APAs in Australia, Canada and the United States: Current Developments and Future Directions’ (2006) 34 Intertax 393-405

Units currently taught:

• LWB332 Commercial & Personal Property Law
• KFB056 Professional Studies
• LWB433 Professional Responsibility
• LWB364 Introduction to Tax

Research Interests:

• International Tax
• Ethics/Professional Responsibility
• Teaching & Learning Issues