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

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Article
2019

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

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

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

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

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

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
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

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

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

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
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

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

Managing Tax Complexity: The State of Play after Henry

Tran-Nam, B., Evans, C., Krever, R. & Lignier, P., 2016, In : Economic Papers. 35, 4, p. 347-358 12 p.

Research output: Contribution to journalArticle

Tax
Personal income taxation
Income taxation
Economics
Tax reform

Seconded UK Employees as a Permanent Establishment in China

Guo, W., Krever, R. & Teoh, J., 2016, In : British Tax Review. 2016, 1, p. 119-128 10 p.

Research output: Contribution to journalArticle

China
Employees
Profit
Treaties
Employers

VAT Reform in China Reaches a Critical Turning Point

Li, N., Teoh, J. & Krever, R., 2016, In : Tax Notes International. 82, 4, p. 387-398 12 p.

Research output: Contribution to journalArticle

2015
1 Downloads (Pure)

Is integration of income taxation possible in the EU?

Khan Niazi, S. U. & Krever, R., 2015, In : Australian Tax Forum: a journal of taxation policy, law and reform. 30, 2, p. 455-470 16 p.

Research output: Contribution to journalArticle

The High Frequency of Piercing the Corporate Veil in China

Yu, K. B. & Krever, R., 2015, In : Asia Pacific Law Review. 23, 2, p. 63-87 25 p.

Research output: Contribution to journalArticle

China
shareholder
indebtedness
creditor
interpretation of the law

What’s in a Name? Prepayments, Deposits, Vouchers and Options

Krever, R., 2015, In : International VAT Monitor. 26, 4, p. 241-243 3 p.

Research output: Contribution to journalArticle

2014
1 Downloads (Pure)

Choosing Between the UN and OECD Tax Policy Models: An African Case Study

Daurer, V. & Krever, R., 2014, In : African Journal of International and Comparative Law. 22, 1, p. 1-21 21 p.

Research output: Contribution to journalArticle

Combating VAT Fraud: Lessons from Korea?

Krever, R., 2014, In : British Tax Review. 2014, 3, p. 303-315 13 p.

Research output: Contribution to journalArticle

2012

Tax Treaty Trends in Central Asian Former Soviet Nations

Hwong, T., Mellor, P. & Krever, R., 2012, In : Bulletin for International Taxation. 66, 10, p. 541-552 12 p.

Research output: Contribution to journalArticle

VAT and Financial Services: Competing Perspectives on What Should Be Taxed

Grubert, H. & Krever, R., 2012, In : Tax Law Review. 65, 2, p. 199-239 41 p.

Research output: Contribution to journalArticle

2011
2 Citations (Scopus)

Analysing Implicit Tax Expenditures

Krever, R., 2011, In : Melbourne University Law Review. 35, 2, p. 426-448 23 p.

Research output: Contribution to journalArticle

taxes
expenditures
concession
tax law
budget

China: Progressive Income Taxation and Urban Individual Income Inequality

Krever, R. & Zhang, H., 2011, In : Asia-Pacific Tax Bulletin. 17, 3, p. 192-199 8 p.

Research output: Contribution to journalArticle

The Influence of Alternative Model Tax Treaties on Australian Treaties

Bain, K., Krever, R. & van der Westhuysen, A., 2011, In : Australian Tax Forum: a journal of taxation policy, law and reform. 26, 1, p. 31-49 19 p.

Research output: Contribution to journalArticle

20 Citations (Scopus)

The Tax Consequences of Corporate Reorganisations in China

Cui, W. & Krever, R., 2011, In : British Tax Review. 2011, 3, p. 340-353 14 p.

Research output: Contribution to journalArticle

Reorganization
China
Tax
Tax system
Neglect
2010

Australia’s Future Tax System

Evans, C. & Krever, R., 2010, In : British Tax Review. 2010, 4, p. 307-317 11 p.

Research output: Contribution to journalArticle

2 Citations (Scopus)

Globalization and Modernization as Drivers for Tax Reform in the Socialist Market Economy

Jin, L. & Krever, R., 2010, In : Theoretical Inquiries in Law. 11, 2, p. 107-143 37 p.

Research output: Contribution to journalArticle

2009

Tax Reviews in Australia: A Short Primer

Evans, C. & Krever, R., 2009, In : Australian Tax Review. 38, 2, p. 1-8 9 p.

Research output: Contribution to journalArticle

Tax Reviews in Australia: Before and After Henry

Evans, C. & Krever, R., 2009, In : British Tax Review. 2009, 4, p. 339-351 13 p.

Research output: Contribution to journalArticle

2008

Doing business in China: is it a gift or a bribe?

Jin, L. & Krever, R., 2008, In : Commercial Law Quarterly. 22, 4, p. 26-29 4 p.

Research output: Contribution to journalArticle

GST Treatment of Deposits – Further Developments

Krever, R., 2008, In : International VAT Monitor. 18, 5, p. 362-365 4 p.

Research output: Contribution to journalArticle

The New GST: Financial Services

Krever, R., 2008, In : Monash Business Review. 4, 2, p. 46-49 4 p.

Research output: Contribution to journalArticle

2007

Taxing Capital Income

Head, J. G. & Krever, R., 2007, In : Australian Tax Forum: a journal of taxation policy, law and reform. 22, 2, p. 94-114 21 p.

Research output: Contribution to journalArticle

2006

TOFA: The Unfinished Agenda

Krever, R., 2006, In : Australian Tax Review. 35, 2, p. 91-109 19 p.

Research output: Contribution to journalArticle

2005

Involuntary and Statutory Supplies - The Australian GST Base Narrows

Krever, R., 2005, In : International VAT Monitor. 16, 1, p. 19-22 4 p.

Research output: Contribution to journalArticle

2004

A Goods and Services Tax for Hong Kong: Issues and Concepts

Krever, R., 2004, In : Asia-Pacific Journal of Taxation. 8, 4, p. 99-118 20 p.

Research output: Contribution to journalArticle

Characterising Derivative-based Loan Arrangements

Karlinsky, S. & Krever, R., 2004, In : Australian Tax Forum: a journal of taxation policy, law and reform. 19, 4, p. 435-471 37 p.

Research output: Contribution to journalArticle

2003

Taming Complexity in Australian Income Tax

Krever, R., 2003, In : Sydney Law Review. 25, 4, p. 467-505 39 p.

Research output: Contribution to journalArticle

2002

Dissected Debt: Developing a Better Legislative Approach to FCT v Myer Emporium Ltd

Krever, R., 2002, In : Australian Tax Review. 31, 3, p. 128-138 11 p.

Research output: Contribution to journalArticle

2000

Electronic Commerce and Taxation – A Summary of the Emerging Issues

Krever, R., 2000, In : Asia-Pacific Tax Bulletin. 6, 6, p. 151-163 13 p.

Research output: Contribution to journalArticle

1999

GST Transitional Rules

Krever, R., 1999, In : International VAT Monitor. 10, 5, p. 192-196 5 p.

Research output: Contribution to journalArticle

Report on the Proceedings of the 53rd IFA Congress in Eilat

Krever, R., 1999, In : Bulletin for International Taxation. 53, 12, p. 587-591 5 p.

Research output: Contribution to journalArticle

1998

Australia: Share Buy-backs by Listed Companies from Individual Minority Shareholders

Krever, R. & Puopolo, M., 1998, In : European Taxation. 38, 11/12, p. 367-377 11 p.

Research output: Contribution to journalArticle

Company and Taxation Law Aspects of Company Takeovers in Australia

Krever, R. & O'Connell, A., 1998, In : Bulletin for International Taxation. 52, 5, p. 202-216 15 p.

Research output: Contribution to journalArticle