Vol 7, No 2 (2022)

Full Issue

View or download the full issue Part 1 PDF Part 2 PDF

Table of Contents

Cover Page

Contents, About Us & Editorial Board
Nigar Hashimzade
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Editors Note

Editorial Note
Nigar Hashimzade, Stephen Daly
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Articles

Artificial Intelligence and the Tax Practitioner
Patrick Buckley, Elaine Doyle, Brendan McCarthy, Ruth Gilligan
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Tax Audit in the Era of Big Data: The Case of Indonesia
Agung Darono, Aldi Pratama
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Tax Administration Capabilities and Revenue Extraction Efficiency in Sub-Saharan Africa: Evidence from a Panel Stochastic Frontier Model
Cyril Chimilila, Vincent Leyaro
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The Impact of Tax Haven Use on Tax Accrual Quality
Stephanie Walton
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The International Economic Double Taxation of Dividends: Its Handling in the Convention Between Ecuador and Spain
Marlon Manya Orellana, Miryam C. González-Rabanal
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Mission Creep from Within at the IRS: Why Criminal Investigation Special Agents Will Not Shrink the Tax Gap
Robert A. Warren, Timothy J. Fogarty, Philip A. Cola
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A Critical Perspective of "Subjective Value" According to the CJEU to Determine the VAT Taxable Amount in Barter Transaction - A New Solution
Wei Zhang
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Commentaries

Exploring Risk Management in Developing Countries' Tax Administrations
Mohammed Abdullahi Umar, Rabiu Olowo
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Utilising Technology to Improve Compliance: The Jamaica Experience
Hank Williams
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CIOT Section

Big Data, Automatic Exchange of Information and the Rights of Taxpayers
Ann Barnshaw Kengaaju, Lakshmi (Celina) Solayen
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Implications of Umbrella Companies for Tax Administration
Chartered Institute of Taxation CIOT
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Book Review: Implied Trusts and Beneficial Ownership in Modern UK Tax Law
Paul Michael Gilmour
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