The University of Western Australia

UWA Staff Profile

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Nolan Sharkey

Professor Nolan Sharkey

Professor
UWA Law School

Contact details
Address
UWA Law School
The University of Western Australia (M253)
35 Stirling Highway
CRAWLEY WA 6009
Australia
Phone
+61 8 6488 2963
Fax
+61 8 6488 1045
Email
nolan.sharkey@uwa.edu.au
Qualifications
UnivCertPsych Derby, BA BCom Murd., GradDipLegSt NE, GradDipLegPr ANU, MTax JD PhD NSW, CA
Biography
Dr Nolan Sharkey’s work experience includes seven years as a tax consultant in the private sector prior to becoming a full time academic with UNSW in 2002. He joined UWA in 2014. He is a barrister of the NSW Supreme Court and the High Court and continues to give periodic tax technical advice. He has advised government bodies on international tax and China’s taxes. He has consulted to and advised the NSW government, the Institute of Chartered Accountants (ICAA), the Australian Tax Office, the Chinese National People’s Congress and China’s State Administration of Taxation amongst others. He has acted as examiner for both ICAA and the Chartered Institute of Taxation in the UK. Nolan has been a visiting scholar at the National University of Singapore, the National University of Taiwan, Xiamen University (China), Hong Kong University and Fengjia University (Taiwan). Nolan is a Barrister at Francis Burt Chambers in Perth.
Key research
Nolan's current research focuses on international tax and the interaction of income tax laws of different countries, particularly Australia, China, Singapore and Hong Kong. He is also interested on the impact of social institutions on law and the recognition of social institutions in law. Again the focus is on China and Australia, tax law, equity and trusts. Finally, Nolan is interested in taxation, international mobility and offshore structures and trusts.
Publications
Books and research monographs

•Sharkey, N. (editor), (2012), Tax in China and ASEAN: Path dependency & international ideals, Routledge, London
•Sharkey, N., Li, J. and Baum, M., (2005), Commentaries and Recommendations on Drafting the Chinese Basic Tax Law (GTZ Project for the Chinese National People's Congress), June

Articles in Reviewed Journals and Book Chapters
1.Sharkey, N and Murray, I (2015) Assessing The Appropriateness Of Administrative Leadership Using Social Psychological And Legal Principles: The Chinese Perspective, Forthcoming.
2.Sharkey, N and Murray, I (2015) Assessing The Appropriateness Of Administrative Leadership Using Social Psychological And Legal Principles: The Australian Perspective, Forthcoming.
3.Sharkey, N (2015) Temporary Residence Regimes and DTAs: Tax Abuse, Bulletin of International Tax
4.Sharkey, N (2014) Proving the Tax Law of China in a Foreign Court, Bulletin of International Tax
5.Sharkey, N (2014) The Correctness of the Chinese Position of Enterprise Residence in Chinese Law: The Institutional and Treaty Implications, Bulletin of International Tax
6.Sharkey, N (2014) Enterprise Residence for Chinese Income Tax Purposes: Not What It Might Be Expected To Be? Bulletin of International Tax
7.Sharkey, N and Murray, I (2014) Chinese investment in Australian resources: Can the legal debt/equity distinction still create windfalls and impediments? Australian Tax Forum
8.Sharkey, N and Qiu, D.M. (2014) Cross-border aspects of profit distributions and inter-group transactions: Uncertainty and Possibilities in Taxation of Australian investment in China, Australian Tax Forum
9.Sharkey, N. (2013) An International Organisation for Tax in SE Asia, British Tax Review
10.Sharkey, N. (2012) International Tax as International law and the impact of China, British Tax Review
11.Sharkey, N. (2012): Enterprise income Tax in China: Simplicity to Complexity through Institutional in Blazey & Chan (ed) Commercial Law of the PRC Thompson
12.Sharkey, N. (2012): Default Tax Assessments in different institutional environments: An Australia/ China comparison of Rule of Law implications. In Gee (ed) Constitution and tax China and Taiwan (NTU Press Taipei)
13.Sharkey, N., (2012) Greater China and South East Asia: A Taxing Problem?, Chapter in Tax in China and ASEAN Routledge
14.Sharkey, N., (2012) Considering Different Approaches to Tax Law in China and ASEAN: A Political, Philosophical and Pragmatic Rationale Chapter in Tax in China and ASEAN Ed. Routledge
15.Sharkey, N., (2012) Localization of Central Taxation in China Chapter in Tax in China and ASEAN. Routledge
16.Sharkey, N. & K. Bain (2012) Tax Residence and Regions: Addressing South East Asian Transnationalism through ASEAN Chapter in Tax in China and ASEAN . Routledge
17.Sharkey, N., Grbich and Wong (2012) Impact of a region’s tax systems on the changing world order Chapter in Tax in China and ASEAN Routledge
18.Sharkey, N., (2011) ‘China’s Taxes’, in Saunders, R (ed) International Tax Systems and Planning techniques, Sweet and Maxwell London
19.Sharkey, N., (2010) ‘China’s Taxes’, in Saunders, R (ed) International Tax Systems and Planning techniques, Sweet and Maxwell London
20.Sharkey, N., (2012) China's tax integrity in the context of the emerging international tax system. In The Chinese Economy
21.Sharkey, N. & Bain K, (2011) An Australia-Hong Kong DTA: Assessing the costs and benefits; eJournal of Tax Research Sydney
22.Sharkey, N., (2011) Proposed New Controlled Foreign Company regime, Bulletin for International Taxation 65, 7
23.Sharkey, N., (2011) China's tax Treaties and Beneficial ownership Bulletin for International Taxation 65, 12
24.Sharkey, N., (2009) ‘The Impact of Social Institutions on Tax Design: Informal entities and the tax unit’, Australian Taxation Forum November 2009
25.Sharkey, N., (2009) ‘Informal assets and liabilities and the definition of taxable income’, Australian Taxation Forum November 2009

26.Sharkey, N., (2008) ‘The Economic Benefits of the Use of Guanxi and Business Networks in a Jurisdiction with Strong Formal Institutions’: Minimisation of Taxation eJournal of Tax Research Sydney
27.Sharkey, N., (2007) ‘China’s New Enterprise Income Tax Law: Continuity & Change’, The University of New South Wales Law Journal, Vol. 30, No. 3, pp 833- 841.
28.Sharkey, N., (2006) ‘Tax evasion and administration realities in the Peoples’ Republic of China: Some initial findings from discussions with tax officers in Fujian Province’, in M. McKerchar, M. Walpole (eds), Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, pp 175-182.
29.Sharkey, N., (2005) ‘China’s Income Tax Concept of ‘Enterprise’ and the Concept of ‘Company’ – Interaction with the Australia-China Tax Treaty’, Bulletin for International Fiscal Documentation Amsterdam , Vol. 59, No 2, pp 157-166.
30.Sharkey, N (2004), “Tax Reform in the China Context: The corporate tax unit & Chinese enterprise”, eJournal of Taxation 2(2) Sydney
31.Sharkey, N and R.L. Deutsch (2002), "Australia's Capital Gains Tax and Double Taxation Agreements", Bulletin for International Fiscal Documentation Amsterdam 56(6), 228-232
32.Sharkey, N (2001), "Tax Liabilities on Foreign Investments in China", Investment & Taxation Bulletin Australia 5(10), pp. 98-99



Sharkey, N (2005), 中国所得税中企业与公司的概念Taxation Translation Journal Shenzhen 5th edition,2005

Sharkey, N (2002), "Taxation on Foreign Business in China", China Connections Australia October 2002

Conference Papers & Presentations
Sharkey, N (2014) Temporary Residence Regimes and DTAs: Tax Abuse, Korea Academic Society of Taxation, Seoul, October.
Sharkey, N (2014) Individual Residence in Australia: Contemporary Issues, TIA Master Class, Perth, September.
Sharkey, N and Deegan, A (2014) Constitutional Issues of Taxation in Australia, Constitution and Public Finance Conference, Yantai, Shandong, August (in absentia)
Sharkey, N and Murray, I (2014) The Appropriateness of Administrative Leadership: A theoretical assessment built on social psychological and legal principles with comparative insights from Australia and China, International Tax Administration Conference, Sydney, April.
Sharkey, N (2013), Enterprise Residence in China: Critical issues, UWA Seminar, Perth, October.
Sharkey, N.,(2012),Rule of law and taxation Australia and China, Chinese Culture University, Taipei, February
Sharkey, N.,(2012),China’s DTAs and beneficial ownership, Chinese Culture University, Taipei, February
Sharkey, N.,(2011), Default Tax Assessments in different institutional environments, NTU Cross Straits Tax payer Rights Conference April
Sharkey, N.,(2011),Double Tax Agreement policy China and Australia, April, Fengjia University
Sharkey, N & Grbich (2011), International Anti Avoidance China and Australia, April, Fengjia University
Sharkey, N.,(2011),Double Tax Agreements and China, Zhongshan University, May.
Sharkey, N. & Bain, K, (2010), “An Australia China DTA?” presented at the “DTAs in East Asia” conference at the Chinese University of Hong Kong on 13 December 2010.
Sharkey, N. & Bain, K, (2010), “Jurisdictional Nexus in ASEAN” presented at the “DTAs in East Asia” conference at the Chinese University of Hong Kong on 13 December 2010.
Sharkey, N.,(2010), “The Australian Constitution and Taxpayers Rights” at the College of Law, National University of Taiwan, May
Sharkey, N.,(2010), “Australian Tax policy in Relation to the Taxation of Foreign Source Income of Residents”, at the College of Law, National University of Taiwan, May
Sharkey, N.,(2010), “International Tax Reform in Australia” at Fenchia University in Taichung, Taiwan, May
Sharkey, N.,(2010), “The Australian Tax System in Comparative perspective: Taiwan” at Fenchia University in Taichung, Taiwan May
“The Australian Constitution and Tax Law Making” at Law Faculty, Xiamen University, China, June
Sharkey, N.,(2010), 'Social Variation and Business Regulation' presented at Other Governance Conference 10 February 2010 UNSW
Sharkey, N., (2009), ‘Tax Arbitrage between Prefectures in China’ presented at Tax in ASEAN and China Conference 17 July 2009, Atax, UNSW
Sharkey, N., (2009) ‘Tax Administration in Informal Institutions’ presented at The Chinese Studies Biennale Conference, University of Sydney, July 2009
Sharkey, N., (2008) ‘Critical Perspective on China’s Enterprise Income Tax’, presentation at China, the New Legal Scene 2008; presentation for the Faculty of Law, Continuing Legal Education, Sydney.
Sharkey, N., (2007), ‘China’s New Enterprise Income Tax Law’, presented at the University of Hong Kong, Hong Kong, 13 December.
Sharkey, N., (2007), ‘De Facto Multijurisdictional Context in a Formally Unitary State’, presented at the University of Hong Kong, Hong Kong, 17 December.
Sharkey, N., (2007), ‘Tax Administration in China’, presented at the Atax Seminar, Atax UNSW, Sydney, 25 May.
Sharkey, N., (2006) ‘Tax evasion and administration realities in the Peoples’ Republic of China: Some initial findings from discussions with tax officers in Fujian Province’, presented at the 7th International Tax Administration Conference, Atax, Sydney, 20-21 April.
Sharkey, N., (2006) ‘Guanxi, & business networks in a jurisdiction with strong formal institutions’ presented at the Oriental Society of Australia Conference, Sydney, 4-7 December.
Sharkey, N., (2006) ‘Taxation and related constraints on commercial activities in China’, presentation at China, the New Legal Scene; Opportunities and Risks, presentation for the Faculty of Law, Continuing Legal Education, 15 November, Sydney.
Sharkey, N., (2005), ‘Business Taxation Including Self-Employment and Tax Base Broadening’, presented at the KIPF-Atax International Joint Conference, Seoul, 14 March.
Sharkey, N., (2005) ‘China’s Double Tax Agreements in an International Context’, presented at a seminar at the National University of Singapore, Singapore, March.
Sharkey, N., (2005) ‘Basic Tax Constitutional Principles: The Australian Experience and its Relevance to China’, presented at the Symposium on China’s Basic Tax Law, Beijing, June.
Sharkey, N., (2005), ‘Tax Administration and the Rights and Obligations of Taxpayers and the Tax Authority, presented at the Symposium on China’s Basic Tax Law, Beijing, June.
Sharkey, N., (2005) ‘Tax Administration in South-East China: Summary of Field Work’, presented at the Conference on Local Governance in China, Sydney, December.
Sharkey, N (2005), “Key Australian Income Tax Concepts” Australia-Korea Comparative Tax Conference, Seoul Korea March 2005
Sharkey, N (2005), “Practical Taxation Administration in China’s Localities” Workshop with DiShui and GuoShui, Xiamen and Quanzhou China May 2005
Sharkey, N (2004), “Taxing the Income of Private Enterprise in China” paper presented at the Asian Law Institute Inaugural Conference at the National University of Singapore, Singapore
Sharkey, N (2004), “Reforming China’s Income Tax Laws” Tax Reform in Transitional Economies Symposium, Atax Sydney August 2004
Sharkey, N (2003), “The Efficacy of Western Based Income Tax Laws in China”, Chinese Studies Association of Australia – Biennial Conference, Sydney
Sharkey, N (2003), "Developments in China Taxation", Towards a Chinese Enterprise Model - Chinese Enterprises and their Institutional Environment 2003 UNSW Centre for Chinese Studies, Sydney
Sharkey, N (2003), “Income Tax in Australia and China: A Brief Comparison”, Sino-Australian Legal Forum. UNSW Law, Sydney
Sharkey, N (2003), “Taxation”, China Provincial Public Sector Seminar. UNSW based program for delegation from Guangxi Province.
Sharkey, N (2003), “Anti-Dumping and the WTO – Issues for China”. Seminar provided to delegation of Chinese Trade Union Leaders. Organised by ATEN (Australian Technical Experts Network), Canberra
Sharkey, N.and Grbich Y. (2002), "Business Deductions" the International Conference on Corporate Income Taxation, Beijing
Sharkey, N (2002), "China, the WTO and the International Tax System", Forum on Sino-Australian Comparative Research on Taxation Systems Chinese Academy of Social Sciences, Beijing
Sharkey, N (2002), "Tailoring the Income Tax Unit to Chinese Enterprise: Issues and Challenges", Towards a Chinese Enterprise Model - Chinese Enterprises and their Institutional Environment UNSW Centre for Chinese Studies, Sydney
Sharkey, N (2002), "International Constraints on National Tax Policy", International Conference on Corporate Income Taxation, Beijing
Funding received
2012, ARC Linkage $240,000 – China Australia Cross Border tax Issues
2011, China fieldwork – Administrative Decision Making
2010, Double Tax Agreements in East Asia
2007, China Fieldwork – Tax Assessment Techniques
2005, Korea Institute of Public Finance Links
Languages
Mandarin Chinese, Irish Gaelic
Memberships
Francis Burt Chambers
International Bar Association
West Australian Bar Association
Clarence Chambers (Sydney)

Barrister of NSW Supreme Court
Barrister of High Court
Chartered Accountant
Registered Tax Agent
Honours and awards
When completing his Juris Doctor at UNSW, Nolan received first class honours. He also won the Allens Arthur Robinson Prize for top overall academic performance in his year and was placed on the Dean's List in property Equity and Trusts as well as the law of International Organisations.
Previous positions
Nolan was Associate Professor of Taxation at UNSW prior to joining UWA in 2014.
Teaching
Taxation
Current external positions
Nolan is a Barrister at Francis Burt Chambers in Perth.
Nolan is Visiting Professorial Fellow at UNSW.
Nolan was an editor of the eJournal of Taxation from 2010 to 2013.
ARC Grant Assessor
Research profile
Research profile and publications
 

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Last updated:
Tuesday, 3 November, 2015 2:39 PM