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22 eJTR [i] (2024)

handle is hein.journals/ejotaxrs22 and id is 1 raw text is: Volume 22, Number 1 June 2024 CONTENTS 1 Editorial Youngdeok Lim and Yan Xu 2 Assessing the role of losses in uncertain tax planning R Thomas Godwin 41 Designing orthopaedic boots for a clay-footed giant: unconventional fixes for the international corporate tax system Francesco Cannas and Edoardo Traversa 95 Financial secrecy, tax havens, and liquidity: evidence from non- US stocks Darius Fatemi and Jang-Chul Kim 126 Demystifying the Value-Added Tax Act implications of fixed property transactions in South Africa Muneer E Hassan, Marina Bornman and Adrian Sawyer 149 Application of the slippery slope framework: an analysis of the compliance behaviour among Uganda's corporate small and medium enterprises Festo Nyende Tusubira, Diana Onu and Lynne Oats 173 How does tax service quality influence SMEs' tax compliance in Vietnam? The role of trust and knowledge Hung Trong Hoang, Nga Thi Thuy Ho, Lan Thi Huong Ho, Tri Duc Tran and Lien Thi Nguyet Au © School of Accounting, Auditing & Taxation, UNSW Business School UNSW Sydney ISSN 1448-2398

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