Photo of Rick Krever
  • The University of Western Australia (M253), 35 Stirling Highway,

    6009 Perth

    Australia

  • 30 Citations
  • 2 h-Index
1983 …2021
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Research Output 1983 2020

2020

History and Theory of Formulary Apportionment

Krever, R. & Mellor, P., 2020, The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option. Krever, R. & Vaillancourt, F. (eds.). Alphen aan den Rijn: Kluwer Law International, Vol. 76. p. 9-39 31 p. (Series on International Taxation).

Research output: Chapter in Book/Conference paperChapter

Principles of Taxation Law 2020

Sadiq, K., Black, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W. & Ting, A. K. F., 2020, 13 ed. Sydney: Lawbook Co. 988 p.

Research output: Book/ReportBook

The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option

Krever, R. (ed.) & Vaillancourt, F. (ed.), 2020, Alphen aan den Rijn: Kluwer Law International. 338 p.

Research output: Book/ReportEdited book/Anthology

2019

Actions to Counter Base Erosion and Profit Shifting: A General Report

Sadiq, K. & Krever, R., 2019, Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Jurisdictions. Sadiq, K., Sawyer, A. & McCredie, B. (eds.). 1 ed. Birmingham: Fiscal Publications, p. 1-24 24 p.

Research output: Chapter in Book/Conference paperChapter

Current and recurring issues with taxing financial services under VAT

van Brederode, R. F. & Krever, R., 17 May 2019, Bulletin for International Taxation, 73, 6/7, p. 339-346 8 p.

Research output: Contribution to specialist publicationArticle

financial service
taxes
jurisdiction

Legal Uncertainty in the South African VAT

van Oordt, M. & Krever, R., 2019, Tax Simplification: An African Perspective. Evans, C., Franzsen, R. & Stack, E. L. (eds.). South Africa: Pretoria University Law Press, p. 159-176 18 p.

Research output: Chapter in Book/Conference paperChapter

value added tax
uncertainty
taxes
tax law
Law

Mastering Law Studies and Law School Exams

Krever, R., 2019, 10 ed. Sydney: LexisNexis Butterworths. 278 p.

Research output: Book/ReportBook

Non-residents and capital gains tax in Australia

Krever, R. & Sadiq, K., 2019, In : Canadian Tax Journal. 67, 1, p. 1-22 22 p.

Research output: Contribution to journalArticle

Open Access
Capital gains tax
Residents
Integrity
Capital gains
Income tax

Principles of Taxation Law 2019

Sadiq, K., Black, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W. & Ting, A. K. F., 2019, 12 ed. Sydney: Lawbook Co. 1004 p.

Research output: Book/ReportBook

Sharpcan and Australia's Peculiar Treatment Of Capital Expenses

Allen, C. & Krever, R., 25 Nov 2019, In : Tax Notes International. 96, 8, p. 709-712 4 p.

Research output: Contribution to journalArticle

Tax expenditure scholarship and analysis in China

Guo, Y. M. & Krever, R., 1 Mar 2019, In : Australian Tax Forum: a journal of taxation policy, law and reform. 34, 1, p. 199-219 21 p.

Research output: Contribution to journalArticle

taxes
concession
expenditures
China
budget
2018

24 Years Later - China Finally Centralizes Its Tax Administration

Li, N. & Krever, R. E., 2018, In : Tax Notes International. 90, 5, p. 539-544 6 p.

Research output: Contribution to journalArticle

taxes
China
centralization
revenue
tax system

Principles of Taxation Law 2018

Sadiq, K., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., Teoh, J. & Ting, A. K. F., 2018, 11 ed. Sydney: Thomson Reuters. 950 p.

Research output: Book/ReportBook

The Impact of Newspaper Reports on Fear of Violent Crime in Hong Kong

Zhu, R., Krever, R. & Choi, A. S. K., 1 Dec 2018, In : Newspaper Research Journal. 39, 4, p. 470-480 11 p.

Research output: Contribution to journalArticle

violent crime
Hong Kong
newspaper
offense
anxiety
2017

Australian Taxation Law Cases 2017

Krever, R., 2017, Sydney: Thomson Reuters. 464 p.

Research output: Book/ReportOther book

Capital Gains Rollovers in Korea (Rep.)

Yang, H. H. & Krever, R., 2017, In : Bulletin for International Taxation. 71, 5, p. 285-290 6 p.

Research output: Contribution to journalArticle

China's VAT Reform: Experiences and Lessons Learned

Shen, S. Y. & Krever, R., 2017, In : International VAT Monitor. 28, 2, p. 147-153 7 p.

Research output: Contribution to journalArticle

Dividing the Spoils of Foreign Investment: China's Shifting Tax Treaty Policy

Jin, L. & Krever, R., Sep 2017, In : New Zealand Journal of Taxation Law and Policy. 23, 3, p. 350-369 20 p.

Research output: Contribution to journalArticle

Fiscal federalism in the twenty-first century

Eccleston, R., Krever, R. & Smith, H., 2017, The Future of Federalism: Intergovernmental Financial Relations in an Age of Austerity. Eccleston, R. & Krever, R. (eds.). Cheltenham, UK: Edward Elgar Publishing, p. 15-45 31 p. (Studies in Fiscal Federalism and State-Local Finance).

Research output: Chapter in Book/Conference paperChapter

From wartime expedient to enduring element of fiscal federalism: centralised Income taxation in Australia since World War II

Krever, R. & Mellor, P., 2017, Studies in the History of Tax Law: Volume 8. Harris, P. & de Cogan, D. (eds.). Oxford: Hart Publishing, p. 383-418 36 p. (Studies in the History of Tax Law; vol. 8).

Research output: Chapter in Book/Conference paperChapter

GST and Insurance: Australia

Krever, R. & Teoh, J., 2017, VAT and Financial Services: Comparative Law and Economic Perspectives. van Brederode, R. F. & Krever, R. (eds.). Singapore: Springer Publishing, p. 319-335

Research output: Chapter in Book/Conference paperChapter

GST cash and accrual mismatches: avoiding the avoidance

Zu, Y. & Krever, R., 2017, In : Australian Tax Review. 46, 4, p. 271-283 13 p.

Research output: Contribution to journalArticle

Avoidance
Tax
Cash
Mismatch
Authority

Homebuyers to Be Responsible for Withholding GST

Krever, R. & Mellor, P., 2017, In : Tax Notes International. 88, 7, p. 640 1 p.

Research output: Contribution to journalComment/debate

Intergovernmental financial relations in an age of austerity: implications for the future of federalism

Eccleston, R., Krever, R. & Mellor, P., 2017, The Future of Federalism: Intergovernmental Financial Relations in an Age of Austerity. Eccleston, R. & Krever, R. (eds.). Cheltenham, UK: Edward Elgar Publishing, p. 343-363 21 p. (Studies in Fiscal Federalism and State-Local Finance).

Research output: Chapter in Book/Conference paperChapter

Introduction: the evolution of intergovernmental financial relations in the twenty-first century

Eccleston, R., Hortle, R. & Krever, R., 2017, The Future of Federalism: Intergovernmental Financial Relations in an Age of Austerity. Eccleston, R. & Krever, R. (eds.). Cheltenham, UK: Edward Elgar Publishing, p. 1-12 13 p. (Studies in Fiscal Federalism and State-Local Finance).

Research output: Chapter in Book/Conference paperChapter

Legal Interpretation of Tax Law: A Reflection on Methods and Issues

Krever, R. & van Brederode, R. F., 2017, Legal Interpretation of Tax Law. van Brederode, R. F. & Krever, R. (eds.). 2 ed. Netherlands: Kluwer Law International, p. 1-14 16 p.

Research output: Chapter in Book/Conference paperChapter

Legal Interpretation of Tax Law

van Brederode, R. F. (ed.) & Krever, R. (ed.), 2017, 2nd ed. Alphen aan den Rijn: Kluwer Law International. 520 p.

Research output: Book/ReportEdited book/Anthology

Legal Interpretation of Tax Law: Australia

Krever, R. & Mellor, P., 2017, Legal Interpretation of Tax Law. van Brederode, R. F. & Krever, R. (eds.). 2 ed. The Netherlands: Kluwer Law International, p. 15-46 (Series on International Taxation; vol. 46).

Research output: Chapter in Book/Conference paperChapter

Loan intermediary services: Australia

Krever, R. & Teoh, J., 2017, VAT and Financial Services: Comparative Law and Economic Perspectives. van Brederode, R. F. & Krever, R. (eds.). Singapore, p. 51-66 16 p.

Research output: Chapter in Book/Conference paperChapter

Loan intermediary services: China

Li, N. & Krever, R., 2017, VAT and Financial Services: Comparative Law and Economic Perspectives. van Brederode, R. F. & Krever, R. (eds.). Singapore: Springer Publishing, p. 109-122 14 p.

Research output: Chapter in Book/Conference paperChapter

1 Citation (Scopus)

Media use and cultural adaptation by foreign students in Chinese universities

Zhu, R. & Krever, R., 4 Mar 2017, In : Continuum: Journal of Media & Cultural Studies. 31, 2, p. 307-324 18 p.

Research output: Contribution to journalArticle

foreign student
university
student
China
newspaper

Principles of Taxation Law 2017

Sadiq, K., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., Teoh, J. & Ting, A. K. F., 2017, 10th ed. Sydney: Thomson Reuters. 902 p.

Research output: Book/ReportOther book

Romance and Divorce Between International Law and E.U. Law: Implications for European Competence on Direct Taxes

Khan Niazi, S. U. & Krever, R., 2017, In : Stanford Journal of International Law. 53, 2, p. 129-168 39 p.

Research output: Contribution to journalArticle

divorce law
direct taxes
European Law
international law
taxes

Tax and Corruption: A Global Perspective

Evans, C., Krever, R. & Alm, J., 2017, In : Journal of Tax Administration. 3, 2, p. 124-127 4 p.

Research output: Contribution to journalComment/debate

Taxing capital gains: a comparative analysis and lessons for New Zealand

Evans, C. & Krever, R., Dec 2017, In : New Zealand Journal of Taxation Law and Policy. 23, 4, p. 486-515 30 p.

Research output: Contribution to journalArticle

1 Citation (Scopus)

Taxing loan intermediary services: theory and design considerations

van Brederode, R. F. & Krever, R., 2017, VAT and Financial Services: Comparative Law and Economic Perspectives. van Brederode, R. F. & Krever, R. (eds.). Singapore: Springer Publishing, p. 15-33 19 p.

Research output: Chapter in Book/Conference paperChapter

The adoption of GST in Malaysia: lessons not learned and a few new paths

Kasipillai, J. & Krever, R., 1 Jul 2017, In : Australian Tax Forum: a journal of taxation policy, law and reform. 32, 2, p. 465-485 21 p.

Research output: Contribution to journalArticle

Malaysia
Tax
Jurisdiction
Value added
Sales tax
1 Citation (Scopus)

The Future of Federalism: Intergovernmental Financial Relations in an Age of Austerity

Eccleston, R. (ed.) & Krever, R. (ed.), 2017, Cheltenham, UK: Edward Elgar Publishing. 383 p.

Research output: Book/ReportEdited book/Anthology

The future of the Australian federation: intergovernmental financial relations amid growing fiscal pressures

Eccleston, R. & Krever, R., 2017, The Future of Federalism: Intergovernmental Financial Relations in an Age of Austerity. Eccleston, R. & Krever, R. (eds.). Cheltenham, UK: Edward Elgar Publishing, p. 95-123 (Studies in Fiscal Federalism and State-local Finance ).

Research output: Chapter in Book/Conference paperChapter

Theories of consumption and the consequences of partial taxation of financial services

van Brederode, R. F. & Krever, R., 2017, VAT and Financial Services: Comparative Law and Economic Perspectives. van Brederode, R. F. & Krever, R. (eds.). Singapore: Springer Publishing, p. 3-11 9 p.

Research output: Chapter in Book/Conference paperChapter

VAT and financial investments

Krever, R., 2017, VAT and Financial Services: Comparative Law and Economic Perspectives. van Brederode, R. F. & Krever, R. (eds.). Singapore: Springer Publishing, p. 189-197 9 p.

Research output: Chapter in Book/Conference paperChapter

VAT and Financial Services: Comparative Law and Economic Perspectives

van Brederode, R. F. (ed.) & Krever, R. (ed.), 2017, Singapore: Springer Publishing. 414 p.

Research output: Book/ReportEdited book/Anthology

2016
2 Downloads (Pure)

Applying VAT to financial services in China: Opportunities for China and lessons for the world?

Xu, Y. & Krever, R., 2016, In : Australian Tax Review. 45, 1, p. 38-49 12 p.

Research output: Contribution to journalArticle

Australia

Krever, R. & Mellor, P., 2016, Trends and Players in Tax Policy. Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J., Staringer, C. & Storck, A. (eds.). Amsterdam: IBFD Publications, p. 79-117 39 p. (European and International Tax Law and Policy Series; vol. 4).

Research output: Chapter in Book/Conference paperChapter

Australia

Krever, R. & Mellor, P., 2016, GAARs – A Key Element of Tax Systems in the Post-BEPS World. Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J. & Staringer, C. (eds.). Amsterdam: IBFD Publications, p. 45-63 19 p. (European and International Tax Law and Policy Series; vol. 3).

Research output: Chapter in Book/Conference paperChapter

General Report: GAARs

Krever, R., 2016, GAARs – A Key Element of Tax Systems in the Post-BEPS World. Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J. & Staringer, C. (eds.). Amsterdam: IBFD Publications, p. 1-20 21 p. (European and International Tax Law and Policy; vol. 3).

Research output: Chapter in Book/Conference paperChapter

GST Legislation PLUS 2016

Krever, R. (ed.), 2016, Sydney: Thomson Reuters. 1798 p.

Research output: Book/ReportOther book

Hungary

Krever, R. & Kolozs, B., 2016, GAARs – A Key Element of Tax Systems in the Post-BEPS World. Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J. & Staringer, C. (eds.). Amsterdam: IBFD Publications, p. 307-320 14 p. (European and International Tax Law and Policy; vol. 3).

Research output: Chapter in Book/Conference paperChapter

Justice Edmonds and interpretation of Australia's GST legislation

Krever, R. & Teoh, J., 2016, In : Australian Tax Review. 45, 2, p. 121-132 12 p.

Research output: Contribution to journalArticle

tax legislation
taxes
justice
interpretation
value added tax