Betsy-Ann Howe is a co-practice group coordinator for the global tax practice. As a corporate and transactional tax partner, she has deep experience in taxation issues associated with mergers and acquisitions, inbound and outbound investment, asset financing (with a particular emphasis on aircraft leasing), and corporate and international tax. With over 25 years' experience in taxation law, Betsy-Ann's experience includes advising on structured finance transactions, cross border leasing, and domestic and international tax issues.
Betsy-Ann's practice focuses on all areas of corporate finance tax, managed investment trusts, audits, disputes and litigation, and tax issues relevant to Australian and non-resident investors.
Chambers Asia-Pacific legal directory named Betsy-Ann as one of Australia’s leading tax lawyers (since 2014) and she has been a Finalist in the Lawyers Weekly Partner of the Year Awards twice (2017 and 2018).
Prior to joining the firm, Betsy-Ann has been a partner in national law firms based in both Australia and New Zealand, and most recently led the tax team at a national Australian firm. Betsy-Ann has also held the position as Head of Tax at an Australian listed public company.
- Legal 500 Asia Pacific, recognised as a Leading Tax Individual (2022)
- Chambers Asia-Pacific, ranked individual in Tax - Australia (2014-present)
- Lawyers Weekly, finalist in the Partner of the Year Awards for Tax (2017 and 2018)
- Chambers Global, recognised as a leading lawyer for Tax (2013-2018)
- Best Lawyers in Australia, listed in Tax (2013-2018)
- Euromoney, recognised as 'Best in Tax' at the Australasian Business Women in Law Awards (2013)
Betsy-Ann has been a member of the tax committee of the Law Council of Australia since 2002, and is involved in liaising with the Australian Tax Office (ATO) and Government in relation to tax policy and legislative reform. She has been involved in a number of Treasury Advisory Committees, including advising on:
- International tax reforms, specifically:
- Taxation of collective investment vehicles
- Implementing a conduit regime for Australia.
- Changes to the permanent establishment rules to allow Australian branches of foreign non-bank financial institutions to access the limited separate entity treatment provided to foreign bank branches.
- Aligning the tax treatment of dividends paid by Australian companies to permanent establishments on non-resident companies.
- Changes to the controlled foreign company (CFC) and foreign investment fund (FIF) regimes.
- Design of reforms to create an investment manager regime for foreign funds and fund managers.
Betsy-Ann is also a member of the tax committee of the American Chamber of Commerce, and provides advice to members on Australian tax issues affecting U.S. multinationals operating in Australia.
Betsy-Ann is a regular presenter at taxation and industry conferences. Some recent examples are:
- Regtech, FinTech and Bitcoin – Taxation Issues – Australia Retail Credit Association Conference, November 2017
- Returns of Capital – Australian Taxation Issues – International Bar Association Conference 2017, October 2017
- Overseas Investment – Getting the Tax Right – Television Education Network – December 2016
- Attribution Managed Investment Trusts – February 2016
- Transfer Pricing Issues in Inter-company finance – New Zealand Law Society Tax Conference – September 2015
- The United Kingdom and Diverted Profits Tax – International Fiscal Association – August 2015
- Australian Tax Issues for Funds and Fund Managers – Investment Management Conference, London – June 2015
- Doing Business in the U.S. – American Chamber of Commerce – February 2015
- Australian Taxation Issues for U.S. Institutional Investors – New York, October 2014
- Doing Business in Australia – New Zealand Institute of Chartered Accountants, 2013
- Tax Risk Governance – Australian Institute of Chartered Accountants, conferences in Sydney, Melbourne, Perth and Adelaide, 2013
- Company Director Course Diploma, Australian Institute Of Company Directors, 2010