Biography
• UK-qualified barrister with a PhD from the University of Cambridge
• 16 years researching tax law/policy; current focus being AI and knowledge production
• almost 11 years working in the private sector
• lived and worked in Australia, New Zealand, Vanuatu, Scotland, England and Spain
• fluent in Spanish with passable French
• extensive global sales experience and a two-year stint at a magic circle law firm in London
• loyal and a steadfast communicator
Research interests
Tax theory and its interface with knowledge production
Affiliations
Middle Temple (Inn of Court); Chartered Institute of Taxation (UK)
Teaching interests
Taxation and legal reasearch and writing skills
Units taught
MLL110, MLL406, MLC305, MLC709, CAF010
Knowledge areas
All aspects of tax law and policy. international and domestic.
Conferences
1. “A New-Knowledge Approach to Corporate Income Tax Efficiency” (18 March 2021) Melbourne Law School Tax Research Seminars Online (MLS Tax Group, Melbourne, Australia).
2. “Sustainable Growth, New Knowledge and Corporate Income Taxes” (24 January 2020) Australasian Tax Teachers’ Association Conference: Small Business and Innovation: Does the Taxation Law support or hinder growth? (University of Tasmania, Australia, 22-24 January 2020).
3. “The Right to Tax in a Global Polity” (5 July 2018) Australasian Law Teachers Association: Law, Love and Revenge: Themes from the Merchant of Venice (Curtin University, Perth, Australia, 4-6 January 2018).
4. “Corporate Competitiveness and the Environment: Towards a ‘Win-Win’ Scenario” Symposium on Corporate Sustainability and the Long Term Interests of the Company
(Auckland, New Zealand, 1-2 June 2017).
5. “Taxing for a Healthy Society” Tax Justice and the Public Good (The Auckland Fabians; Auckland, New Zealand, 6 October 2016).
6. “Can Sovereign Interests be aligned with International Tax Cooperation?” Taxing non-residents: A global response to BEPS (New Zealand Centre for Law and Business; Auckland, New Zealand, 15 July 2016).
7. “Using tax law as a regulatory instrument to promote the interrelated ‘must haves’ of sustainable economic growth” (National Institute for Health Innovation; Auckland, New Zealand, 9 September 2015).
8. “Corporate Income Tax: What is it good for?” Looking Forward at 100 years: Where Next for the Income Tax? (Tax and Transfer Policy Institute, Crawford School of Public Policy, ANU; Canberra, Australia, 27 April 2015).
9. “Tax Law and Innovation Policy: Thinking Outside the Patent Box” Australasian Tax Teachers Association’s Conference (University of Adelaide Law School; Australia, 19-21 January 2015).
10. “Seeding the Tax Law Discourse with the Principles of Sustainable Development” (University of Cambridge Faculty of Law, 28 May 2014).
11. “Tax Incentives on Research and Development” New Zealand International Fiscal Association Congress (Queenstown, New Zealand, 14 March 2014).
12. “Options for Corporate Tax Reform in New Zealand” (University of Auckland Business School; 24 April 2013).
13. “The Regulatory Framework of Non-Profit Organizations”, EATLP Congress on the Taxation of Charities (Erasmus University; 31 May-2 June 2012).
14. “Tax Avoidance: Morality. Legality and Risk” Taxing Times: Tax Avoidance Conference (London; 14 November 2012).
15. “Corporate Taxation and the Internal Market” Queensland Tax Teachers' Symposium (Griffith University, 5 July 2010).
16. “The Law and Taxation of the Societas Europaea” Cambridge University Faculty of Law (2006).
17. “Comparative Taxation of Intangibles”, EUCOTAX Wintercourse (Université Paris 1 Panthéon - Sorbonne, July 2004).
Projects
I am currently thinking about the proper place for AI in the tax system.
Publications
AI and Tax Policy in Australia: A 'Whole-of-Life' Approach to Incentivising AI Research and Innovation
Mark Bowler-Smith
(2022), Vol. 37, pp. 1-17, Australian Tax Forum: a journal of taxation policy, law and reform, Sydney, N.S.W., C1
A New-Knowledge Approach to AI and Tax Policy
Mark Bowler-Smith
(2021), Vol. 36, pp. 529-549, Australian Tax Forum, Melborne, Vic., C1
A New-Knowledge Approach to Corporate Income Tax Efficiency
Mark Smith
(2020), Vol. 35, pp. 1-18, Australian Tax Forum: a journal of taxation policy, law and reform, Melbourne, Vic., C1
Mark Smith, Huigenia Ostik
(2018), Vol. 33, pp. 601-619, Australian tax forum, Sydney, N.S.W., C1-1
Practitioner's viewpoint: trust resettlements and the rule in Hastings-Bass
Mark Smith, Huigenia Ostik
(2018), New Zealand tax planning report, New Zealand, A6-1
P Baker, Mark Smith
(2017), pp. 335-362, Capital gains taxation : a comparative analysis of key issues, Cheltenham, Eng., B1-1
Competitiveness, sustainability and the environment: towards a "win-win-win" scenario
Mark Smith
(2017), Vol. 23, pp. 1-18, New Zealand business law quarterly, Wellington, New Zealand, C1-1
Corpus, distributions and taxation
Huigenia Ostik, Mark Smith
(2017), Vol. 23, pp. 1-23, New Zealand journal of taxation law and policy, Wellington, New Zealand, C1-1
Comparing R&D tax regimes: Australia, Canada, UK and US
Mark Smith
(2017), Vol. 2017, pp. 34-59, British tax review, London, Eng., C1-1
Can sovereign interests be aligned with international tax cooperation
Mark Smith
(2017), pp. 207-233, New Zealand law review, Auckland, N.Z., C1-1
Rethinking the taxation of (large) corporates
Mark Smith
(2017), Vol. 27, pp. 744-766, New Zealand universities law review, Wellington, N.Z., C1-1
The taxing road to sustainable growth: resource productivity and corporate taxation
Mark Smith
(2013), Amsterdam, The Netherlands, A1-1
Towards a classification of the Central London congestion charge as a tax
Mark Smith, Huigenia Ostik
(2011), Vol. 4, pp. 487-508, British tax review, London, Eng., C1-1
Funded Projects at Deakin
No Funded Projects at Deakin found
Supervisions
No completed student supervisions to report