JAT - previous issue

• Time is of the Essence: Supplies, Grouping Schemes and Cancelled Transactions (pdf, 213kb)
  by Rebecca Miller

• The Traditional Rationale of the Arm's Length Approach to Transfer Pricing - Should the Separate Accounting Model be Maintained for Modern Multinational Entities? (pdf, 181kb)
  by Kerrie Sadiq

• Duties General Anti-Avoidance Rules: Lessons from Income Taxation (pdf, 169kb)
  by Nabil Orow and Eu-Jin Teo

• Tax Morale in Australia: What Shapes it and Has it Changed Over Time? (pdf, 1mb)
  by Benno Torgler and Kristina Murphy

• The Taxpayers' Charter: A Case Study in Tax Administration (pdf, 77kb)
  by Simon James, Kristina Murphy and Monika Reinhart

• Part IVA: Post-Hart (pdf, 54kb)
  by Michael D'Ascenzo