Tax Officer 2030: the exercise of discretion and artificial intelligence
Digital tax administration: transforming the workforce to deliver
Atax 13th international tax administration conference: Tax system integrity in a digital age
[No abstract available]
Taxpayer rights and protections in a digital global environment
This chapter explores the impact on taxpayer rights of digital developments in electronics and...
Timeless principles of taxpayer protection: How they adapt to digital disruption
Digital transformation will pose growing challenges to tax revenues and systems of taxation that...
Being a Global Leader: Challenges of Internationalisation
Playing chess with taxpayers: The conundrum of “a permanent place of abode” and the Legislative Residence Tests for individuals in Australia and New Zealand
Australia’s legislative definition of tax residence has remained unchanged since 1936. New...
Preparing law graduates for a globalised world
Australian universities have been actively engaged in transnational education since the 1990s....
The legislative requirements for measuring quality in transnational education: Understanding divergence while maintaining standards
Australian universities have been actively engaged in transnational education since the 1990s....
Equivalent or not?: Beyond measuring teaching and learning standards in a transnational education environment
Purpose: The purpose of this paper is to examine issues academics at importing institutions face...
Taxpayer rights in Australia twenty years after the introduction of the Taxpayers' Charter
Twenty years after the introduction of the Australian Taxpayers' Charter this article reviews its...
Employer Perspectives on Essential Knowledge, Skills and Attributes for Law Graduates to Work in a Global Context
Some law schools are responding to globalisation by ‘internationalising’ course content. This...
Politics and tax reform: A comparative analysis of the implementation of a broad-based consumption tax in New Zealand, Australia and the United Kingdom
The introduction of a broad-based consumption tax in the form of a value added tax (VAT) in the...
Special methods and tools for educating the transnational lawyer
[No abstract available]