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eJournal of Tax Research

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2020 eJournal of Tax Research

Brown, Rodney; Lim, Youngdeok; Evans, Chris --- "The impact of full franking credit refundability on corporate tax avoidance " [2020] eJlTaxR 1; (2020) 17(2) eJournal of Tax Research 134
Cassidy, Julie; Cheng, Man Hung Alvin; Le, Toan; Huang, Eva --- "A toss of a (bit)coin: the uncertain nature of the legal status of cryptocurrencies " [2020] eJlTaxR 2; (2020) 17(2) eJournal of Tax Research 168
Li, Xuerui (Estelle); Tran, Alfred --- "An empirical study on cross-border profit shifting in Australia " [2020] eJlTaxR 3; (2020) 17(2) eJournal of Tax Research 193
Oguttu, Annet Wanyana; Kayis-Kumar, Ann --- "Curtailing aggressive tax planning: the case for introducing mandatory disclosure rules in Australia (part 2) - cues from the United Kingdom and South Africa" [2020] eJlTaxR 4; (2020) 17(2) eJournal of Tax Research 233
Smith, Andrew --- "Cost sharing of pensions paid under the 2001 and 2016 Australia-New Zealand social security agreements: should it be time for change? " [2020] eJlTaxR 5; (2020) 17(2) eJournal of Tax Research 258
Plekhanova, Victoria --- "Value creation within multinational platform firms: a challenge for the international corporate tax system " [2020] eJlTaxR 6; (2020) 17(2) eJournal of Tax Research 280
Bentley, Duncan --- "Digital tax administration: transforming the workforce to deliver" [2020] eJlTaxR 18; (2020) 18(2) eJournal of Tax Research 353
Strauss, Helena; Gawcett, Tyson; Schutte, Danie --- "An evaluation of the digital response of tax authorities to optimise tax administration within the digitalised economy" [2020] eJlTaxR 19; (2020) 18(2) eJournal of Tax Research 383
Bevacqua, John --- "Tax authority immunity in a digital tax administration world" [2020] eJlTaxR 20; (2020) 18(2) eJournal of Tax Research 402
Sawyer, Adrian --- "Enhancing taxpayers' rights in New Zealand - an opportunity missed?" [2020] eJlTaxR 21; (2020) 18(2) eJournal of Tax Research 441
Maples, Andrew; Jone, Melinda; Hodson, Alistair --- "Inland Revenue facilitated conferences: better than settling disputes with 'clubs and spears'?" [2020] eJlTaxR 22; (2020) 18(2) eJournal of Tax Research 466
Woellner, Robin --- "'It is a bad look'" [2020] eJlTaxR 23; (2020) 18(2) eJournal of Tax Research 508

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