Expand allCollapse all
International tax and transfer pricing
Niv advises multinational clients on cross-border investments, projects, structuring and funding, and has developed a strong, market leading specialty conducting some of Australia's largest and most complex cross-border and transfer pricing tax disputes, in particular in the energy and resources sector, and in disputes concerning financing, intangibles and offshore hubs.
Niv contributes to international tax reform through his membership of the Federal Treasury BEPS Discussion Group. Niv's doctoral thesis focused on source taxation of intangibles and considered these issues in-depth. His research is referenced in the OECD BEPS Final Report on Addressing the Tax Challenges of the Digital Economy, Action 1, 2015.
Niv is also involved in the development and discussion of international tax through the International Fiscal Association (IFA). He is the Secretary of the IFA Australian Branch and a member of IFA's global Executive Committee. In addition, Niv was recently appointed to the New York University Tax Practice Council.
Niv advises domestic and international clients on a broad range of M&A, IPO, JV and infrastructure transactions. Niv adds value to transactional advice by encompassing not only the necessary legal and factual analysis but also how the ATO, and potentially a Court or tribunal, would view the transaction, and what steps can be taken to address future concerns.
Niv is often engaged to give a second opinion reviewing a particular transaction and the technical advice given by the accounting firms. In addition to corporate governance reasons, Niv's opinion is requested by clients who are interested in three further perspectives:
- legal perspective on the technical advice;
- the evidential and factual assumptions and underpinnings in the technical advice; and
- a practical perspective on how the ATO may regard the technical advice and the transaction.
Niv is a major contributor to Clayton Utz's Pro Bono Program, which is the leading legal pro bono project in Australia, and the first to provide 500,000 hours of pro bono assistance (and counting). Niv advises on a pro bono basis on a wide range of issues ranging from large not-for-profit taxation issues to disadvantaged individuals who require help dealing with the complex Australian tax system and its administration.
Niv is a director of the Australian Rugby Foundation, whose aim is to better coordinate giving in the rugby, Indigenous, grassroots and Women’s Rugby communities and amongst individuals who have suffered injuries playing rugby, and their families, and to connect rugby’s supporters to one another to help secure the future of the game.
Tax deep thinking
Best undertaken when running with the family dog, Mish Mish.
ATO engagement and dispute resolution
Niv has a strong focus on the resolution of tax disputes. His unique and holistic approach to dispute resolution considers the specific technical and factual issues at hand, productive engagement with the ATO, and the management of the broader relationship between the client and the ATO. This approach to ATO engagement and dispute resolution has been welcomed, particularly by large business groups who are under ongoing review.
Chambers and Partners have recently noted that Niv "has a busy contentious tax practice and is 'making huge inroads' in alternative dispute resolution". It was also noted that Niv "has advised on significant cases relating to transfer pricing and anti-avoidance." Clients appreciate Niv is highly attuned to the subtle changes in ATO emphasis from time to time and to the practical implications of those changes.
Niv contributes to the improvement of the ATO process of engagement and resolution of tax disputes through his membership of the ATO Dispute Resolution Working Group and through co-chairing The Tax Institute Dispute Resolution Committee. Niv also contributes to the development and improvement of tax administration particularly through his membership at the ATO Large Business Liaison Group, which is the peak ATO forum dealing with significant matters involving the national interest, strategic direction of the Australian tax system and systemic and significant issues of tax administration.
See Taxation Disputes