Vol. 23 (2013)
The Transition to Retirement Provisions: A Critical Analysis and a Consideration of Policy AlternativesRami Hanegbi
Apportionment of Dual-Purpose ExpensesNicholas Augustinos
On the eve of the global response to BEPS: Australia's new transfer pricing rulesMichael Dirkis Dr.
Instantaneous Exchange of Information: Technology addressing laws that facilitate tax evasion in other jurisdictionsEnrico Mercuri
Turning gambling silver into tax gold?John Tretola
Taxes, the Internet and the Digital EconomyJim Corkery, Jay Forder, Dan Svantesson, and Enrico Mercuri