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24 eJTR [i] (2026)

handle is hein.journals/ejotaxrs24 and id is 1 raw text is: \Volume 24. Number 1 June 2026 (Special Issue: 16th International Conference on Tax \drninistration) CONTENTS 1 Navigating transfer pricing complexity: standardisation, cooperation, and transparency Stefan Greil, Eleonore Kaluza-Thiesen, Kim Alina Schulz and Caren Sureth-Sloane 38 The Bonfire of the Privileges? Robin Woellner and Andrew Maples 63 From IRL to URL: the Australian Taxation Office's Al overhaul and what it means for Western Australia's SMEs HM Sembiring, Rendinta Delasnov Tarigan and Malvin K Satria 91 Tax, LLMs, RAGs and some soft logic Bernie Walrut 141 Is cooperative compliance a solution for enhancing tax certainty for foreign mining enterprises in Africa? An examination of domestic and multilateral models Christina Allen 165 Between a tax and a hard place: rethinking third-party appointments in South Africa Carika Keulder 181 When anti-avoidance measures and protection of property rights collide Jeroen Lammers 201 Getting nudges right - preserving the equilibrium between taxpayer rights and tax authority powers when nudging taxpayers John Bevacqua and Amna Tariq Shah-Kemp 231 Technology and tax literacy of small business owners in New Zealand - views from tax practitioners Harry Waddell © School of Accounting, Auditing & Taxation, UNSW Business School UNSW Sydney ISSN 1448-2398