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7 eJTR [i] (2009)

handle is hein.journals/ejotaxrs7 and id is 1 raw text is: CONTENTS 5 An Examination of the Influence of Inheritance Tax upon Business Succession - Lessons for Germany Michael Haug, Luise H6lscher and Tim Vollans 37 Impact of Adoption of IFRS on the Thinly Capitalised Position of Australian Companies Grantley Taylor and Greg Tower 54 Tax Advantages for Bungling Trustees Monica Bhandari 72 Tax Reform: A Matter of Principle? An Integrated Framework for the Review of Australian Taxes Nicole Wilson-Rogers and Dale Pinto C Atax, The University of New South Wales ISSN 1448-2398

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