Rate My Professor Rebecca Millar

Professor Rebecca Millar is a Professor of Law in the University of Sydney Law School, where she specialises in goods and services tax (GST) and comparative value added tax (VAT). Her primary research focus is on place of taxation rules, the international tax rules governing cross-border supplies of services and intangibles under VAT/GST systems. She is recognised for her contributions to comparative tax law research in this area and for assisting countries with the design, drafting, and implementation of indirect tax laws. Professor Millar has published extensively on VAT/GST issues. Key publications include her co-authorship of Taxing Global Digital Commerce (Kluwer Law International, 2013) with Arthur J. Cockfield, Walter Hellerstein, and Christophe Waerzeggers, which provides a detailed analysis of VAT developments in relation to e-commerce and digital supplies. Other significant works encompass her chapter 'A "Model Framework" for Applying Consumption Taxes to Cross-Border Digital Supplies' in VAT in the Digital Era (Oxford University Press, 2023), 'Jurisdictional Reach of VAT' (2008), and contributions to volumes such as VAT/GST in a Global Digital Economy and discussions on VAT implications of outsourcing.