Grahame Jackson, ADIT CTA (Fellow); Partner, Hassans International Law Firm, Gibraltar. The current discourse around tax reform is one that emphasises the moral problems of […]
Month: November 2025
How Do Multinationals Shift Profits Out of Indonesia?
Arnaldo Purba, Sampoerna University, South Jakarta, Indonesia; Directorate General of Taxes, Indonesia. Email: arnaldo.purba@sampoernauniversity.ac.id Alfred Tran, The Australian National University, Canberra, Australia. Email: Alfred.Tran@anu.edu.au Prior […]
When Experience Meets Tech: Rethinking Tax Audit Quality in a Digital Era
Maarten A. Siglé, Nyenrode Business University, Netherlands Tax Administration (NTA), The Netherlands, ORCID 0000-0001-5787-8920. Stephan Muehlbacher, Karl Landsteiner University of Health Sciences, Department of Psychology […]