Michael Dirkis

Professor Michael Dirkis is Professor of Taxation Law at the University of Sydney Law School. He holds a BEc from the Australian National University, LLB and LLM from the University of Adelaide, Graduate Diploma in Legal Practice from the South Australian Institute of Technology, and PhD from the Australian National University. He also possesses the Chartered Tax Adviser (CTA) designation. Professor Dirkis has been engaged with taxation law for over 40 years. From May 1999 to October 2009, he served as Senior Tax Counsel for the Taxation Institute of Australia, where he participated in major tax reforms and administration reforms. His contributions involved consultative forums with the Treasury, Australian Taxation Office, Board of Taxation, Inspector-General of Taxation, Australian National Audit Office, and appearances before numerous Parliamentary committees. Internationally, he engaged with the Irish Taxation Institute, Japan Federation of Certified Public Tax Accountants’ Association, Japan Tax Research Institute, Asia-Oceania Tax Consultants’ Association, Study Group on Asian Tax Administration and Research, United States Government Accountability Office, New Zealand Inland Revenue Department, and HM Revenue & Customs.

A noted researcher, Professor Dirkis has authored and co-authored over 550 publications and papers on taxation law, tax reform, and taxation administration. Key publications include Income Taxation: Commentary and Materials (co-authored with Graeme Cooper, Miranda Stewart, and Richard J. Vann, Thomson Reuters, 8th edition, 2017) and the chapter "International Tax Law and Personal Nexus" in The Oxford Handbook of International Tax Law (Oxford University Press, 2023). Other significant works cover tax treaty case law, international tax residence tests, and tax information exchange frameworks. He has served as Co-Director of the Ross Parsons Centre of Commercial, Corporate and Taxation Law at the University of Sydney Law School. Professor Dirkis teaches postgraduate courses in international taxation and taxation law.

Professional Email: michael.dirkis@sydney.edu.au