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7 eJTR 1 (2009)

handle is hein.journals/ejotaxrs7 and id is 1 raw text is: 
























CONTENTS


5        An Examination of the Influence of Inheritance Tax upon Business
         Succession - Lessons for Germany
         Michael Haug, Luise H6lscher and Tim Vollans


37       Impact of Adoption of IFRS on the Thinly Capitalised Position of
         Australian Companies
         Grantley Taylor and Greg Tower


54       Tax Advantages for Bungling Trustees
         Monica Bhandari


72       Tax Reform: A Matter of Principle? An Integrated Framework for the
         Review of Australian Taxes
         Nicole Wilson-Rogers and Dale Pinto


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