Vol. 7 No. 2 (2022): General Issue

This general issue of JOTA presents a collection of research articles and practitioners’ commentaries, together with a new section featuring research at the Chartered Institute of Taxation (CIOT):

Patrick Buckley, Elaine Doyle, Brendan McCarthy, Ruth Gilligan - Artificial Intelligence and the Tax Practitioner

Agung Darono, Aldi Pratama - Tax Audit in the Era of Big Data: The Case of Indonesia

Cyril Chimilila, Vincent Leyaro - Tax Administration Capabilities and Revenue Extraction Efficiency in Sub-Saharan Africa: Evidence from a Panel Stochastic Frontier Model

Stephanie Walton - The Impact of Tax Haven Use on Tax Accrual Quality

Marlon Manya Orellana, Miryam C. González-Rabanal - The International Economic Double Taxation of Dividends: Its Handling in the Convention Between Ecuador and Spain

Robert A. Warren, Timothy J. Fogarty, Philip A. Cola - Mission Creep from Within at the IRS: Why Criminal Investigation Special Agents Will Not Shrink the Tax Gap

Wei Zhang - A Critical Perspective of "Subjective Value" According to the CJEU to Determine the VAT Taxable Amount in Barter Transaction - A New Solution

Mohammed Abdullahi Umar, Rabiu Olowo - Exploring Risk Management in Developing Countries' Tax Administrations

Hank Williams - Utilising Technology to Improve Compliance: The Jamaica Experience

Ann Barnshaw Kengaaju, Lakshmi (Celina) Solayen - Big Data, Automatic Exchange of Information and the Rights of Taxpayers

Chartered Institute of Taxation - Implications of Umbrella Companies for Tax Administration

Paul Michael Gilmour - Book Review: Implied Trusts and Beneficial Ownership in Modern UK Tax Law