Doctor Elfriede Sangkuhl

Doctor Elfriede Sangkuhl

School of Law


Dr Elfriede Sangkuhl is a lecturer with the School of Law. She has completed her PhD: "Rethinking the taxation of Corporations". She coordinates and teaches Revenue Law. Prior to commencing law studies in 1999, Dr Sangkuhl was a chartered accountant, specialising as an auditor and corporate advisor for local and international corporations.

This information has been contributed by Doctor Sangkuhl.


  • PhD University of Western Sydney
  • BALaws University of Western Sydney
  • BAComFinSy University of New South Wales

Organisational Unit (School / Division)

  • School of Law


Phone: (02) 9685 9619
Location: EK.G.09

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Chapters in Books

  • Sangkuhl, E. (2016), 'Modernising transfer pricing rules : as useful as moving deck chairs on the Titanic', Business, Economics and Mercantile Law: Selected Issues, Athens Institute for Education and Research 9789605980368.
  • Sangkuhl, E. (2015), 'How the macroeconomic theories of Keynes influenced the development of government economic finance policy after the great depression of the 1930's : using Australia as an example', Selected Issues in Public Private Law, Athens Institute for Education and Research 9786185065782.
  • Sangkuhl, E. (2014), 'The global taxation of corporations', Selected Legal Issues in Economics, Athens Institute for Education and Research 9786185065249.
  • Sangkuhl, E. (2013), 'THe impact of the major economic theories, classical liberal, social liberal and neo-liberal on the taxation of corporations', Economy and Commercial Law : Selected Issues, Athens Institute for Education and Research 9789609549394.
  • Sangkuhl, E. (2012), 'Taxation governance : could the Tobin tax assist in democratising globalisation?', Transnational Governance: Emerging Models of Global Legal Regulation, Ashgate 9781409418269.
  • Sangkuhl, E. (2012), 'Global tax shifting requires global solutions', Financial Crisis, Globalisation and Regulatory Reform, Athens Institute for Education and Research 9789609549967.

Journal Articles

  • Sangkuhl, E. (2012), 'The use of student feedback on teaching to evaluate academics' teaching in higher education in Australia', International Journal of Learning, vol 18, no 5 , pp 95 - 108.
  • Sangkuhl, E. (2011), 'The Fair Work Australia Decision on Qantas: Entrenching the Imbalance of Power Between Employees and Employers?', University of Western Sydney Law Review, vol 15 , pp 158 - 169.
  • Sangkuhl, E. (2009), 'The Taxation Treatment of Long-Tail Liabilities', Journal of Australasian Law Teacher's Association, vol 2, no 1&2 , pp 269 - 278.
  • Sangkuhl, E. (2008), 'E-learning : are 'old' communication and listening skills being devalued in pursuit of e-learning', Journal of the Australasian Law Teachers Association, vol 1, no 1-2 , pp 239 - 246.
  • Sangkuhl, E. (2007), 'Rethinking Limited Liability', University of Western Sydney Law Review, vol 11 , pp 124 - 141.
  • Sangkuhl, E. (2005), 'Not Another Tax', Journal of the Australasian Tax Teachers Association, vol 1, no 2 , pp 450 - 458.
  • Sangkuhl, E. (2003), 'An inequitable, complex and inefficient tax system', Alternative Law Journal, vol 28, no 5 , pp 225 - 229.

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