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17 eJTR [i] (2019-2020)

handle is hein.journals/ejotaxrs17 and id is 1 raw text is: Volume 17 Number 1 September 20 CONTENTS After the flood: transparent and hybrid entities in Australian tax treaties after the MLI Mark Brabazon SC 35 The differential impact of C02 penalties, C02 incentives and information policies on consumer behaviour when purchasing a new motor vehicle Marize de Villiers and Sarel Gerhardus Nienaber 63 Assessing the importance of taxation on foreign direct investment: evidence from Southeast Asian developing countries Athiphat Muthitacharoen 83 Curtailing aggressive tax planning: the case for introducing mandatory disclosure rules in Australia (part 1) Annet Wanyana Oguttu and Ann Kayis-Kumar 105 The effect of family ownership on aggressive tax avoidance in Indonesia Astuti Titiek Puji, Rahmawati, Y. Anni Aryani and Doddy Setiawan 118 European VAT and the digital economy: recent developments Cristina Trenta