Prof. Andrew Halkyard
Adjunct Professor
Adjunct Professor
LLB(Hons) ANU; LLM (Virg); Barrister at Law (Supreme Court of New South Wales)
Biography
Professor Andrew Halkyard LLB (Hons)(Australian National University), LLM (University of Virginia) has published widely on taxation and investment law.
He is best-known as the author of the Encyclopaedia of Hong Kong Taxation, a 4 volume looseleaf text dealing with the major revenue law statutes enacted in Hong Kong. From 1995 until 2006 Andrew was a Deputy Chairman of the Inland Revenue Board of Review. He is currently a visiting Professorial Fellow at Atax, University of New South Wales, a member of the Editorial Board of the Revenue Law Journal and the Asia-Pacific Journal of Taxation and is a Senior Fellow, Taxation Law and Policy Research Institute, Monash University.
In recent years, Andrew has taught Principles of Hong Kong Taxation in the LLB, and International Tax and Tax Planning to LLM students. During 2007-2009 he taught JD and LLM courses on comparative Asian taxation as a visiting professor at the University of Hawaii and Kyushu University.
Research Profile
Professor Andrew Halkyard has published widely on taxation and investment law.
Professor Halkyard’s current research interests include a comparative study of Asia-Pacific taxation systems, cross-border taxation issues (including an analysis of Hong Kong’s recent tax treaties), the common law approaches to statutory interpretation in a tax avoidance context and the use of discretion in revenue law and its administration.
Apart from writing annual supplements for the Encyclopedia of Hong Kong Taxation
(4 volumes), Professor Halkyard’s recent academic publications include:
“Tax Avoidance Doctrine in Hong Kong with Australasian Characteristics”, [2009] British Tax Review pp 180 – 186 (with J VanderWolk)
“Hong Kong Tax Law: Cases and Materials” (5th ed) LexisNexis Butterworths, Singapore, February 2009, pp i-xxxiii, pp 1-407 (with JP VanderWolk and W Chow)
“A proposal for reforming Appeals to the Board of Review” (2008) 12(2) Asia-Pacific Journal of Taxation pp 9-19
Art Cockfield (Ed) Globalization and Its Tax Discontents: Tax Policy and International Investments,“China’s Tax Incentive Regimes for Foreign Direct Investment: An Eassonian Analysis” University of Toronto Press, August 2010, Chapter 3, pp 35 – 59 (with Ren Linghui)
“The Impact of the Global Financial Crisis on Broadly Based Indirect Taxation: A Chinese Case Study”, forthcoming (accepted for publication by e-Journal of Tax Research; December 2010; pp 1 – 31) (with Xu Yan)