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21 eJTR [i] (2023)

handle is hein.journals/ejotaxrs21 and id is 1 raw text is: U U CONTENTS Editorial Youngdeok Lim and Yan Xu 2 Accounting for uncertain tax positions and lenders' risk evaluations Sungsil Lee 27 Detecting profit shifting in Indonesia using the Hines and Rice approach Arnaldo Purba and Alfred Tran 55 Practical Compliance Guidelines: Australian tax administration law innovation or overreach? Michael Bersten 93 Exploring the deep determinants of tax revenues Marius van Oordt 122 Towards a conceptual framework for tax literacy: a scoping review Bernadene de Clercq and Carmela Aprea © School of Accounting, Auditing & Taxation, UNSW Business School UNSW Sydney ISSN 1448-2398

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