
Australian Tax Review update: Vol 49 Pt 1
The latest Part of the Australian Tax Review includes an Editorial, and the following articles: “Taxpayer Attitudinal Responses to Tax Audits – Strategic Implications of Recent Findings from the United States” – John Bevacqua; “Preventing Pension Double Taxation: The Treatment of Australian Superannuation Guarantee under the Existing Australia-US Tax Treaty” – KE Powell; and “When Is There an “Adventure or Concern in the Nature of Trade” for GST Purposes?” – Rami Hanegbi.
Australian Tax Review update: February 2015
The first Part for Volume 44 of the Australian Tax Review includes the following articles: “From moral aspiration to rule of law – lessons from the United States in treating taxpayers fairly” – John Bevacqua; “A mandatory information disclosure regime to strengthen Australia’s anti-avoidance income tax rules” – Nicole Wilson-Rogers and Professor Dale Pinto; and “Conceptualising “charity” in State taxation” – GE Dal Pont.