مسئولیت مالیاتی مدیران در برابر عملیات ققنوس متقلبانه (مطالعه تطبیقی حقوق استرالیا و ایران)

Articles:
1) Anderson, H. (2009). Theory and reality in Insolvency Law: some contradictions in Australia. Company and Securities Law Journal, 27(8), 506.
2) Duns, J., & Glover, J. (2005). The taxation priority in insolvency: an Australian perspective. Int'l Insolvency Rev., 14, 171.
3) Datt, K. (2019, June). Tax system integrity and directors’ obligations under the'Corporations Act': A tale of two systems. In Australian Tax Forum (Vol. 34, No. 2, pp. 277-307).
4) Cardan, T. (2020). The director penalty regime and its extension to GST. Taxation in Australia, 54(9), 491-495.
5) Villios, S. (2015). Director penalty notices: promoting a culture of good corporate governance and of successful corporate rescue post insolvency. Revenue Law Journal, 25(1), 1-19.
6) Keay, A., & Murray, M. (2005). Making company directors liable: A comparative analysis of wrongful trading in the United Kingdom and insolvent trading in Australia. International Insolvency Review: Journal of the International Association of Insolvency Practitioners, 14(1), 27-55.
7) Villios, S. (2016). Tax collection, recovery and enforcement issues for insolvent entities. Austl. Tax F., 31, 425.
8) Athanasiou, A. (2019). The ATO's director penalty notice powers. Taxation in Australia, 53(9), 477-479.
9) Anderson, H. (2014). Directors' Liability for Fraudulent Phoenix Activity—A Comparison of the Australian and UK Approaches. Journal of Corporate Law Studies, 14(1), 139-173.
10) Yousefi, A. (2020). Tax Advisers, Illegal Phoenix Activity and Lost Tax Revenue in Australia.
11) Broderick, M. (2011). Legislative change to director penalty notices and security for tax payments. Australian Tax Review, 40(1), 60-64.
12) Robert Baxt, ‘Editorial’ (2012) 40 Australian Business Law Review 137, 141.
13) Welsh, M., & Anderson, H. (2019). Director restriction: An alternative to disqualification for corporate insolvency. Company and Securities Law Journal, 37(1), 23-41
14) Bennett, M. (2015). ATO powers and how to respond to them. In Third Annual Asset Protection Conference, Gold Coast (Vol. 16).
15) Wilson-Rogers, N., & Pinto, D. (2009). Tax Reform: A Matter of Principle: An Integrated Framework for the Review of Australian Taxes. eJTR, 7, 72.
Act:
The Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020
Thesis:
Villios, S. (2016). A framework for corporate insolvency taxation: the crossroads of the theoretical perspectives in taxation law and insolvency law (Doctoral dissertation).
Reports:
Australian Law Reform Commission, General Insolvency Inquiry Report No 45 (1988)(Harmer Report)
Australian Treasury, Action Against Fraudulent Phoenix Activity (2009) 5–6
Cases:
DCT v George [2002] NSWCA 336.
Miller v DCT [1997] 26 ACSR 533, 538
Canty v DCT [2005] NSWCA 84, 42, 45.
DCT v Saunig [2002] NSWCA 390, 731
DCT v Roche [2014] WASC 222 at 38
FCT v Winters [1997] 97 ATC 4967
DCT v George [2002] 55 NSWLR 511
DCT v clarck, [2003] NSWCA 91
Canty v DCT [2005] NSWCA 84.