معرفی
Professor Michael Dirkis is a leading academic in taxation law at the University of Sydney's Law School. He holds a Professorial rank and specializes in tax policy, international taxation, and tax administration. His career spans over 30 years across government, academia, and the private sector, including roles at the Australian Taxation Office (ATO) and the Tax Institute. He currently advises on tax treaties and policy through memberships in bodies like the Australian Treasury’s Tax Treaties Advisory Panel and the Law Council of Australia's Taxation Committee.
Education:
- Bachelor of Economics (ANU)
- LLB (University of Adelaide)
- Graduate Diploma in Legal Practice (SAIT)
- LLM (University of Adelaide)
- PhD (ANU)
Research Interests:
- International tax law and treaty frameworks
- Environmental taxation
- Residency and source rules in taxation
- Global tax policy and administration
Recent Articles & Trends: His publications focus on tax treaty disputes (e.g., non-discrimination clauses), BEPS reforms, and the application of residency tie-breaker rules. Recent works analyze the Addy v. Commissioner case’s impact on treaty compliance and propose reforms to OECD frameworks regarding harmful tax competition.
Awards:
- 2010: Graham Hill Medal for contributions to taxation law education
- Recognition as a leading tax commentator in media and policy circles
Advising & Grants: Contributes to the Tax Institute’s training programs and has led projects like the CIFR-funded study on post-GFC financial stability reforms. His work bridges academic research with practical policy implementation.
Labs/Teams: Active in interdisciplinary tax policy networks, including the International Fiscal Association and the Revenue Law Journal’s Advisory Board.
