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9 eJTR 1 (2011)

handle is hein.journals/ejotaxrs9 and id is 1 raw text is: 0 0rna 0f Ta Researc CONTENTS 5 Benchmarking Tax Administrations in Developing Countries: A Systematic Approach Jaime Vizquez-Caro and Richard M. Bird 38 Listed Corporations and Disclosure: Australia and New Zealand - A Contrasting Yet Converging Dynamic Kalmen Datt and Adrian Sawyer 59 VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU Christian Breuer and Chang Woon Nam 7 1 Travelex and American Express: A Tale of Two Countries - The Australian and New Zealand Treatment of Identical Transactions Compared for GST Kalmen Datt and Mark Keating 89 Tax Risk Management Practices and Their Impact on Tax Compliance Behaviour - The Views of Tax Executives from Large Australian Companies Catriona Lavermicocca 116 Towards Effective and Efficient Identification of Tax Agent Compliance Risk: A Stratified Random Sampling Approach Ying Yang, Esther Ge, Ross Barns © Atax, The University of New South Wales ISSN 1448-2398