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4 eJTR 1 (2006)

handle is hein.journals/ejotaxrs4 and id is 1 raw text is: 





















CONTENTS


5       The International Income Taxation of Portfolio Debt in the
        Presence of Bi-Directional Capital Flows
        Ewen McCann and Tim Edgar


25      Coming out of the Dark?
        The Uncertainties that Remain in Respect of Part IVA: How Does
        Recent Tax Office Guidance Help?
        Nicole Wilson-Rogers


61      The Case for Measuring Tax Gap
        Jacqui McManus and Neil Warren


80      IT Adoption Strategies and their Application to e-filing Self-
        Assessment Tax Returns: The Case of the UK
        Ann Hansford, Andrew Lymer and Catherine Pilkington


© Atax, The University of New South Wales
ISSN 1448-2398