TACKLING BASE EROSION AND PROFIT SHIFTING THROUGH ENHANCED INFORMATION EXCHANGE Katie Webster and Nicholas Augustinos
THE UNITED STATES CAPITAL GAINS TAX REGIME AND THE PROPOSED NEW ZEALAND CGT: THROUGH ADAM SMITH’S LENS Andrew Maples and Stewart Karlinsky
UNDERSTANDING THE EFFECTS OF COERCIVE AND PERSUASIVE TAX COMPLIANCE TOOLS ON LARGE CORPORATE TAXPAYERS Zakir Akhand