Qualifications Bachelor of Arts - University of Natal, Durban Bachelor of Laws - University of Natal, Durban Master of Laws - University of Natal, Durban Higher Diploma in Taxation Law - University of the Witwatersrand Doctor of Philosophy - Bond University Prior to joing the Bond Law Faculty in January 2008, Michelle taught at the University of Natal, Durban, South Africa, at Griffith University (Gold Coast campus), at QUT (Gardens Point and Kelvin Grove campuses) and at Bond as an Adjunct member of staff. She has also practised in South Africa as a senior tax consultant with one of the largest global accounting firms. Michelle is an Advocate of the Supreme Court of South Africa and a Fellow of the Tax Institute of Australia. She is also a member of the Australasian Tax Teachers Association and the Tax Research Network (UK). She has published a book on the Transfer Pricing of Intangibles (based on her Bond PhD thesis), as well as various articles, mainly in the area of international taxation. She has also given papers at both national and international conferences, again mainly in the area of international taxation.
Articles
Congruence and divergence in transfer pricing in Australia and Japan: Intangibles and advance pricing agreements, Asia-Pacific tax bulletin (2009)
This article compares and contrasts the approaches taken by Australian and Japanese tax authorities in...
APAs in Australia, Canada and the United States: Current developments and future directions, Intertax: International tax review (2006)
Australia, Canada and the United States have all, in recent years, introduced more severe penalties...
Tax in a changing world: The transfer pricing of intangible assets, Tax notes international (2005)
While transfer pricing has risen to the forefront of international tax issues in the last...
The advantages and disadvantages of using an advance pricing agreement: Lessons for the UK from the US and Australian experience, Intertax: International tax review (2005)
Extract:
The requirement in many OECD countries for 'contemporaneous documentation' of a taxpayer's transfer...
The resolution of transfer pricing disputes through arbitration, Intertax: International tax review (2005)
Because transfer pricing is an inexact and extremely complex science, it is possible for the...
Books
The transfer pricing of intangibles (2005)
Transactions involving intellectual property play an increasingly significant role in economic activity at every level...