Jian (Buck) Xiao is a hybrid tax advisor with in-depth knowledge of both Australian and U.S. federal tax systems, positioning him as a sought-after consultant for managing cross-border transactions between two jurisdictions. In parallel, he offers extensive advice on Australian international and domestic tax issues and has been involved in numerous controversies. Notably, his team instructed and supported the successful case Bendel v FCT.
Buck’s practice covers well-known areas such ass Division 7A, as well as more esoteric matters like the Hybrid Mismatch Rules and Part VA. Recently, he has been translating his unique expertise into articles published in respected tax journals, including The Australian Tax Review and Tax Specialist.
Professional Qualifications
- Chartered Tax Advisor (The Tax institute)
- Member of the Chartered Accountants Australia & New Zealand (CA)
- Masters of Taxation (Monash University)
- Masters of Commercial Law (Monash University)
- Bachelor of Accounting
Industry Service & Specialisations
US Tax:
- Global intangible low-taxed income controlled foreign corporation (CFC)
- Foreign derived intangible income
- Earnings stripping
- Partnership tax rules
- Hybrid transactions/ hybrid entities rules and dual consolidated loss
- Consolidated returns
- Grantor and non-grantor trust
- Check the box regulations
Australian Tax:
- Controlled foreign corporation
- Foreign conduit income
- Thin capitalisation
- Foreign hybrid
- Hybrid mismatch rules
- Tax consolidation
- Transferor trust
- Div 7A