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4 eJTR 1 (2006)

handle is hein.journals/ejotaxrs4 and id is 1 raw text is: CONTENTS 5 The International Income Taxation of Portfolio Debt in the Presence of Bi-Directional Capital Flows Ewen McCann and Tim Edgar 25 Coming out of the Dark? The Uncertainties that Remain in Respect of Part IVA: How Does Recent Tax Office Guidance Help? Nicole Wilson-Rogers 61 The Case for Measuring Tax Gap Jacqui McManus and Neil Warren 80 IT Adoption Strategies and their Application to e-filing Self- Assessment Tax Returns: The Case of the UK Ann Hansford, Andrew Lymer and Catherine Pilkington © Atax, The University of New South Wales ISSN 1448-2398

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