About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

9 eJTR [i] (2011)

handle is hein.journals/ejotaxrs9 and id is 1 raw text is: 0 0rna 0f Ta Researc CONTENTS 5 Benchmarking Tax Administrations in Developing Countries: A Systematic Approach Jaime Vizquez-Caro and Richard M. Bird 38 Listed Corporations and Disclosure: Australia and New Zealand - A Contrasting Yet Converging Dynamic Kalmen Datt and Adrian Sawyer 59 VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU Christian Breuer and Chang Woon Nam 7 1 Travelex and American Express: A Tale of Two Countries - The Australian and New Zealand Treatment of Identical Transactions Compared for GST Kalmen Datt and Mark Keating 89 Tax Risk Management Practices and Their Impact on Tax Compliance Behaviour - The Views of Tax Executives from Large Australian Companies Catriona Lavermicocca 116 Towards Effective and Efficient Identification of Tax Agent Compliance Risk: A Stratified Random Sampling Approach Ying Yang, Esther Ge, Ross Barns © Atax, The University of New South Wales ISSN 1448-2398

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most