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17 eJTR [i] (2019-2020)

handle is hein.journals/ejotaxrs17 and id is 1 raw text is: 



















Volume  17  Number  1                                  September 20


CONTENTS




           After the flood: transparent and hybrid entities in Australian tax
           treaties after the MLI
           Mark  Brabazon SC


    35     The differential impact of C02 penalties, C02 incentives and
           information policies on consumer behaviour when purchasing a
           new motor vehicle
           Marize de Villiers and Sarel Gerhardus Nienaber


    63     Assessing  the importance  of taxation on  foreign direct
           investment: evidence from Southeast Asian developing countries
           Athiphat Muthitacharoen


    83     Curtailing aggressive tax planning: the case for introducing
           mandatory   disclosure  rules  in   Australia  (part   1)
           Annet Wanyana   Oguttu and Ann Kayis-Kumar


  105      The effect of family ownership on aggressive tax avoidance in
           Indonesia
           Astuti Titiek Puji, Rahmawati, Y. Anni Aryani and Doddy
           Setiawan


  118      European VAT  and the digital economy: recent developments
           Cristina Trenta

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