Nolan Sharkey's Publications

Books/Research Monographs

Sharkey, N., Li, J. and Baum, M., (2005), Commentaries and Recommendations on Drafting the Chinese Basic Tax Law (GTZ Project for the Chinese National People’s Congress), June.

Book Chapter

Sharkey, N., (2006) ‘Tax evasion and administration realities in the Peoples’ Republic of China: Some initial findings from discussions with tax officers in Fujian Province’, in M. McKerchar, M. Walpole (eds), Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, pp 175-182.

Journal Articles

Sharkey, N., (2008) ‘The Economic Benefits of the Use of Guanxi and Business Networks in a Jurisdiction with Strong Formal Institutions: Minimisation of Taxation’ eJournal of Tax Research, Vol. 6, No. 1, pp 45-66.

Sharkey, N., (2007) ‘China’s New Enterprise Income Tax Law: Continuity & Change’, The University of New South Wales Law Journal, Vol. 30, No. 3, pp 833- 841.

Sharkey, N., (2005) ‘China’s Income Tax Concept of ‘Enterprise’ and the Concept of ‘Company’ – Interaction with the Australia-China Tax Treaty’, Bulletin for International Fiscal Documentation, Vol. 59, No 2, pp 157-166.

Sharkey, N., (2004), ‘Tax Reform in the China Context: The Corporate tax unit and Chinese enterprise’, eJournal of Tax Research, Vol 2, No 2, pp 210-225.

Sharkey N, Deutsch R L, (2002) ‘Australia’s Capital Gains Tax and Double Taxation Agreements’, Bulletin for International Fiscal Documentation Vol 56, No 6, pp 228-232.

Sharkey, N. (2001), ‘Tax Liabilities on Foreign Investments in China’, Investment & Taxation Bulletin, Vol 5 No 10, pp 98-99.

Conference Papers/Presentations

Sharkey, N., (2007), ‘China’s New Enterprise Income Tax Law’, paper presented at the University of Hong Kong, Hong Kong, 13 December.

Sharkey, N., (2007), ‘De Facto Multijurisdictional Context in a Formally Unitary State’, paper presented at the University of Hong Kong, Hong Kong, 17 December.

Sharkey, N., (2007), ‘Tax Administration in China’, paper presented at the Atax Seminar, Atax UNSW, Sydney, 25 May.

Sharkey, N., (2006) ‘Tax evasion and administration realities in the Peoples’ Republic of China: Some initial findings from discussions with tax officers in Fujian Province’, paper presented at the 7th International Tax Administration Conference, Atax, Sydney, 20-21 April.

Sharkey, N., (2006) ‘The economic benefits of the use of guanxi and business networks in a jurisdiction with strong formal institutions: Minimisation of Taxation’ paper presented at the Oriental Society of Australia Conference, Sydney, 4-7 December.

Sharkey, N., (2006) ‘Taxation and related constraints on commercial activities in China’, presentation at China, the New Legal Scene; Opportunities and Risks, presentation for the Faculty of Law, Continuing Legal Education, 15 November, Sydney.

Sharkey, N., (2005), ‘Business Taxation Including Self-Employment and Tax Base Broadening’, paper presented at the KIPF-Atax International Joint Conference, Seoul, 14 March.

Sharkey, N., (2005) ‘China’s Double Tax Agreements in an International Context’, paper presented at a seminar at the National University of Singapore, Singapore, March.

Sharkey, N., (2005) ‘Basic Tax Constitutional Principles: The Australian Experience and its Relevance to China’, paper presented at the Symposium on China’s Basic Tax Law, Beijing, June.

Sharkey, N., (2005), ‘Tax Administration and the Rights and Obligations of Taxpayers and the Tax Authority, paper presented at the Symposium on China’s Basic Tax Law, Beijing, June.

Sharkey, N., (2005) ‘Tax Administration in South-East China: Summary of Field Work’, paper presented at the Conference on Local Governance in China, Sydney, December.

Sharkey, N., (2004), ‘Reforming China’s Income Tax Laws’, paper presented at Tax Reform in Transitional Economies Symposium, Sydney.

Sharkey, N., (2004), ‘Taxing the Income of Private Enterprise in China’, paper presented at the Asian Law Institute Inaugural Conference, Singapore.

Sharkey, N., (2003), ‘Developments in China taxation’, Towards a Chinese Enterprise Model – Chinese Enterprises and their Institutional Environment 2003, UNSW, Sydney.

Sharkey, N., (2003), ‘Income tax in Australia and China: A brief comparison’, Sino-Australian Legal Forum, UNSW Law, Sydney.

Sharkey, N., (2003), ‘The efficacy of western based income tax laws in China’, Chinese Studies Association of Australia – Biennial Conference, Sydney.

Sharkey N, (2002) ‘Tailoring the Income Tax Unit to Chinese Enterprise: Issues and Challenges’ paper presented at Towards a Chinese Enterprise Model - Chinese Enterprises and their Institutional Environment, UNSW Centre for Chinese Studies, Sydney.

Sharkey N, (2002) ‘China, the WTO and the International Tax System’, paper presented at Forum on Sino-Australian Comparative Research in Taxation Systems, Chinese Academy of Social Sciences, Beijing.

Sharkey N, (2002) ‘International Constraints on National Tax Policy’, paper presented at the International Conference on Corporate Income Taxation, Budget Affairs Commission of the National People’s Conference of the Peoples Republic of China, Beijing.

Sharkey N and Grbich Y, (2002), ‘Business Deductions’, paper presented at the International Conference on Corporate Income Taxation, Budget Affairs Commission of the National People’s Conference of the Peoples Republic of China, Beijing.

Article

Sharkey N, (2002) ‘Taxation on Foreign Business in China’ China Connections October, pp 28-29.