Richard Krever

University of Western Australia Law School

M253

35 Stirling Highway

Crawley , Western Australia 6009

Australia

  • University of Western Australia Law School

SCHOLARLY PAPERS

120

DOWNLOADS
Rank 3,293

SSRN RANKINGS

Top 3,293

in Total Papers Downloads

22,356

TOTAL CITATIONS
Rank 32,613

SSRN RANKINGS

Top 32,613

in Total Papers Citations

16

Scholarly Papers (120)

Actions:
Email selected abstracts
1.

Ending VAT Exemptions: Towards a Post-Modern VAT

in Rita de la Feria (ed.), VAT Exemptions: Consequences and Design Alternatives (Wolters Kluwer, 2013), pp. 3-36
Number of pages: 34 Posted: 02 Jun 2013
Rita de la Feria and Richard Krever
University of Leeds and University of Western Australia Law School
Downloads 2,411 (12,935)

Abstract:

Loading...

2.

The Troubling Role of Tax Treaties

in Geerten M. M. Michielse & Victor Thuronyi, (eds.), Tax Design Issues Worldwide, Series on International Taxation, Volume 51 (Alphen aan den Rijn: Kluwer Law International, 2015), 159-178.
Number of pages: 20 Posted: 06 Aug 2015
Kim Brooks and Richard Krever
Dalhousie University - Schulich School of Law and University of Western Australia Law School
Downloads 1,987 (17,655)
Citation 3

Abstract:

Loading...

3.

The Relationship Between Double Taxation Treaties and Foreign Direct Investment

TAX TREATIES: VIEWS FROM THE BRIDGE - BUILDING BRIDGES BETWEEN LAW AND ECONOMICS, pp. 3-18, M. Lang, P. Pistone, J. Schuch, C. Staringer, eds., Amsterdam: IBFD, 2010
Number of pages: 16 Posted: 07 Feb 2011
Fabian Barthel, Matthias Busse, Richard Krever and Eric Neumayer
London School of Economics & Political Science (LSE), Ruhr-University Bochum, University of Western Australia Law School and London School of Economics and Political Science (LSE)
Downloads 941 (53,443)

Abstract:

Loading...

4.

Taxing Capital Gains: A Comparative Analysis and Lessons for New Zealand

(2017) 23(4) New Zealand Journal of Taxation Law and Policy 486-515
Number of pages: 30 Posted: 13 Dec 2017
Chris Evans and Richard Krever
University of New South Wales and University of Western Australia Law School
Downloads 721 (76,461)

Abstract:

Loading...

5.

General Report, GAARs – A Key Element of Tax Systems in the Post-BEPS World

Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer (eds), GAARs – A Key Element of Tax Systems in the Post-BEPS World (Amsterdam: IBFD, 2016), pp 1-20
Number of pages: 20 Posted: 15 Jun 2016 Last Revised: 05 Aug 2016
Richard Krever
University of Western Australia Law School
Downloads 557 (106,150)

Abstract:

Loading...

6.

The VAT Compliance Burden in the UK: A Comparative Assessment

(2020) British Tax Review 354-377
Number of pages: 25 Posted: 13 Oct 2020
Yige Zu, Chris Evans and Richard Krever
Durham University, University of New South Wales and University of Western Australia Law School
Downloads 466 (131,988)

Abstract:

Loading...

Brexit; Comparative law; Compliance costs; OECD; VAT

7.

China: Progressive Income Taxation and Urban Individual Income Inequality

Asia-Pacific Tax Bulletin, Vol. 17, No. 3, pp. 192-199, 2011, Monash U. Department of Business Law & Taxation Research Paper No. 1873649
Number of pages: 8 Posted: 29 Jun 2011 Last Revised: 15 Sep 2014
Richard Krever and Hui Zhang
University of Western Australia Law School and affiliation not provided to SSRN
Downloads 462 (133,408)
Citation 1

Abstract:

Loading...

8.

Choosing between the UN and OECD Tax Policy Models: An African Case Study

(2014) 22(1) African Journal of International and Comparative Law 1-21, WU International Taxation Research Paper Series No. 2014 - 16
Number of pages: 22 Posted: 23 Sep 2014 Last Revised: 13 Nov 2014
Veronika Daurer and Richard Krever
WU Institute for Austrian and International Tax Law and University of Western Australia Law School
Downloads 448 (138,488)

Abstract:

Loading...

9.

Legal Interpretation of Tax Law: Australia

in Robert F. van Brederode and Richard Krever (eds.), Legal Interpretation of Tax Law (Amsterdam: Kluwer, 2014), pp. 15-45
Number of pages: 62 Posted: 16 Sep 2015
Richard Krever and Peter Mellor
University of Western Australia Law School and Monash Business School
Downloads 394 (160,503)

Abstract:

Loading...

10.

Combating VAT Fraud: Lessons from Korea?

3 British Tax Review 303-315, 2014
Number of pages: 13 Posted: 24 Jan 2015
Richard Krever
University of Western Australia Law School
Downloads 376 (169,046)
Citation 2

Abstract:

Loading...

Comparative law, Deterrence, Fraud, South Korea, Tax administration, VAT

11.

Value Added Tax and Business Tax

CHINA TAX REFORM AND WTO ACCESSION PROJECT, pp. 449-558, International Bureau of Fiscal Documentation, Amsterdam, 2004
Number of pages: 67 Posted: 08 Sep 2010
Richard Krever and Walter van der Corput
University of Western Australia Law School and affiliation not provided to SSRN
Downloads 365 (174,655)

Abstract:

Loading...

12.

Tax Treaties and the Taxation of Non-Residents' Capital Gains

GLOBALIZATION AND ITS TAX DISCONTENTS: TAX POLICY AND INTERNATIONAL INVESTMENTS, A. Cockfield, ed., pp. 212-238, University of Toronto Press, Toronto, 2010
Number of pages: 27 Posted: 01 Sep 2010
Richard Krever
University of Western Australia Law School
Downloads 355 (180,197)

Abstract:

Loading...

13.

VAT and Financial Services: Competing Perspectives on What Should Be Taxed

Tax Law Review, Vol. 65, No. 2, 2012
Number of pages: 42 Posted: 23 May 2012
Harry Grubert and Richard Krever
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and University of Western Australia Law School
Downloads 322 (200,190)

Abstract:

Loading...

14.

The Ironic Australian Legacy of Eisner v. Macomber

Australian Tax Forum, Vol. 7, No. 2, pp. 191-206, 1990
Number of pages: 14 Posted: 27 Aug 2010
Richard Krever
University of Western Australia Law School
Downloads 307 (210,789)

Abstract:

Loading...

15.

Media Use and Cultural Adaptation by Foreign Students in Chinese Universities

(2017) 31(2) Continuum: Journal of Media and Cultural Studies 307-324, UWA School of Law Research Paper
Number of pages: 23 Posted: 20 Apr 2017
Runping Zhu and Richard Krever
The University of Western Australia and University of Western Australia Law School
Downloads 292 (222,256)
Citation 2

Abstract:

Loading...

16.

Individual Tax Residence in Australia

(2020) 99 Tax Notes International 755-760
Number of pages: 6 Posted: 01 Dec 2020
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 289 (224,667)

Abstract:

Loading...

17.

Is Integration of Income Taxation Possible in the EU?

(2015) 30(2) Australian Tax Forum 455-470, Monash U. Department of Business Law & Taxation Research Paper No. 2015 02 22
Number of pages: 12 Posted: 30 Jul 2015
Shafi U Khan Niazi and Richard Krever
Monash Business School and University of Western Australia Law School
Downloads 289 (224,667)

Abstract:

Loading...

18.

Australia, GAARs – A Key Element of Tax Systems in the Post-BEPS World

in Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer (eds), GAARs – A Key Element of Tax Systems in the Post-BEPS World (Amsterdam: IBFD, 2016), pp 45-64
Number of pages: 20 Posted: 27 Jun 2016 Last Revised: 01 Aug 2016
Richard Krever and Peter Mellor
University of Western Australia Law School and Monash Business School
Downloads 264 (246,491)

Abstract:

Loading...

19.

VAT Reform in China Reaches a Critical Turning Point

Tax Notes International, 82(4), pp. 387-398 (April 25, 2016)
Number of pages: 13 Posted: 25 Apr 2016 Last Revised: 24 Jun 2016
Na Li, Jonathan Teoh and Richard Krever
Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU), affiliation not provided to SSRN and University of Western Australia Law School
Downloads 263 (247,469)

Abstract:

Loading...

20.

Applying VAT to Financial Services in China: Opportunities for China and Lessons for the World?

(2016) 45(1) Australian Tax Review 38-49
Number of pages: 12 Posted: 15 Mar 2016
Yan Xu and Richard Krever
University of New South Wales and University of Western Australia Law School
Downloads 263 (247,469)

Abstract:

Loading...

21.

Designing and Drafting VAT Laws for Africa

VAT IN AFRICA, pp. 9-28, R. Krever, ed., Pretoria University Law Press, 2008
Number of pages: 20 Posted: 27 Aug 2010
Richard Krever
University of Western Australia Law School
Downloads 260 (250,438)

Abstract:

Loading...

22.

Romance and Divorce Between International Law and E.U. Law: Implications for European Competence on Direct Taxes

Stanford Journal of International Law, Vol. 53, No. 2 (2017), pp. 129-167
Number of pages: 40 Posted: 03 Feb 2022
Shafi U Khan Niazi and Richard Krever
Monash Business School and University of Western Australia Law School
Downloads 256 (254,341)

Abstract:

Loading...

23.

Interpreting Income Tax Laws in the Common Law World

STEUERRECHT VERFASSUNGSRECHT EUROPARECHT: Festschrift fur Hans Georg Ruppe, M. Achatz, T. Ehrke-Rabel, J. Heinrich, R. Leitner, O. Taucher, eds., pp. 354-378, 2007
Number of pages: 31 Posted: 23 Aug 2010
Richard Krever
University of Western Australia Law School
Downloads 233 (279,143)

Abstract:

Loading...

24.

Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity

UWA School of Law Research Paper No. 2018, based on ICTD Working Paper 75, Subnational Value Added Tax in Ethiopia and Implications for States' Fiscal Capacity; may be cited as Wollela Yesegat and Richard Krever, ‘Value added tax and fiscal federalism in Ethiopia’ (2020) 28(2) African Journal of Int
Number of pages: 59 Posted: 31 Mar 2018 Last Revised: 28 Jul 2020
Wollela Abehodie Yesegat and Richard Krever
University of New South Wales (UNSW) and University of Western Australia Law School
Downloads 230 (282,680)

Abstract:

Loading...

Tax, Value Added Tax, Ethiopia

25.

GST and Insurance: Australia

Chapter 17 in: R. van Brederode and R. Krever (eds.), VAT and Financial Services: Comparative Law and Economic Perspectives (Springer, 2017) 319-335., University of Western Australia School of Law, Taxation Law and Policy Working Group, Working Paper 17/01/30
Number of pages: 18 Posted: 26 Sep 2018
Richard Krever and Jonathan Teoh
University of Western Australia Law School and affiliation not provided to SSRN
Downloads 227 (286,298)
Citation 2

Abstract:

Loading...

26.

Seconded UK Employees as a Permanent Establishment in China

(2016) 1 British Tax Review 119-128
Number of pages: 11 Posted: 23 Feb 2016 Last Revised: 10 Mar 2016
Wendy Guo, Richard Krever and Jonathan Teoh
PriceWaterhouseCoopers LLP - Beijing Office, University of Western Australia Law School and affiliation not provided to SSRN
Downloads 227 (286,298)

Abstract:

Loading...

27.

Identifying Tax Aggressive Behaviour: Testing the Proxies

(2022) 37(1) Australian Tax Forum 27-63
Number of pages: 37 Posted: 31 May 2022
Richard Krever, Kerrie Sadiq and Bronwyn McCredie
University of Western Australia Law School, Queensland University of Technology - School of Accountancy and Queensland University of Technology
Downloads 212 (305,658)

Abstract:

Loading...

28.

Tax Reviews in Australia: A Short Primer

AUSTRALIAN BUSINESS TAX REFORM IN RETROSPECT AND PROSPECT, pp. 4-11, Chris Evans and Richard Krever, eds., Thomson Reuters, Sydney, 2009, UNSW Law Research Paper No. 2009-24
Number of pages: 11 Posted: 20 Jul 2009 Last Revised: 18 Dec 2011
Chris Evans and Richard Krever
University of New South Wales and University of Western Australia Law School
Downloads 211 (307,033)

Abstract:

Loading...

Australian tax system, tax review

29.

Taming Complexity in Australian Income Tax

Sydney Law Review, Vol. 25, No. 4, pp. 467-505, 2003
Number of pages: 40 Posted: 27 Aug 2010
Richard Krever
University of Western Australia Law School
Downloads 210 (308,373)
Citation 2

Abstract:

Loading...

30.

Understanding Chinese VAT Law: Lessons from Abroad [Chinese Language Version]

CHINA VAT LAW: REFORM AND JUSTICE, X. Yang ed., pp. 19-32, China Taxation Publishing House, Beijing, 2008, CHINESE TAX LAW: PRINCIPLES, PRACTICES AND UNITY, X. Yang ed., pp. 173-184, Shandong People's Publishing House, Jinan, 2008, Financial and Economic Law Review, Vol. 12, pp.139-155
Number of pages: 15 Posted: 08 Sep 2010
Richard Krever
University of Western Australia Law School
Downloads 208 (311,223)

Abstract:

Loading...

31.

Counting the Costs of VAT Compliance

in Robert F. van Brederode (ed.), Virtues and Fallacies of VAT: An Evaluation after 50 Years (Kluwer Law International) 125-150.
Number of pages: 70 Posted: 06 Sep 2022
Chris Evans and Richard Krever
University of New South Wales and University of Western Australia Law School
Downloads 194 (331,982)

Abstract:

Loading...

32.

Tax and Corruption: A Global Perspective

(2017) 3(2) Journal of Tax Administration 124-127
Number of pages: 4 Posted: 03 Dec 2018
Chris Evans, Richard Krever and James Alm
University of New South Wales, University of Western Australia Law School and Tulane University
Downloads 194 (331,982)

Abstract:

Loading...

33.

Globalization and Modernization as Drivers for Tax Reform in the Socialist Market Economy

Theoretical Inquiries in Law, Vol. 11, No. 2, pp. 687-723, July 2010
Number of pages: 39 Posted: 22 Aug 2010
Li Jin and Richard Krever
Jinan University, Guangzhou and University of Western Australia Law School
Downloads 194 (331,982)

Abstract:

Loading...

34.

History and Theory of Formulary Apportionment

in Richard Krever and François Vaillancourt (eds.), The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option (Alphen aan den Rijn: Kluwer Law International, 2020), 9-39.
Number of pages: 52 Posted: 27 Jul 2020
Richard Krever and Peter Mellor
University of Western Australia Law School and Monash Business School
Downloads 193 (333,569)

Abstract:

Loading...

35.

The Tax Consequences of Corporate Reorganisations in China

British Tax Review, Issue 3, pp. 340-353, 2011
Number of pages: 15 Posted: 31 Jul 2011
Wei Cui and Richard Krever
University of British Columbia (UBC), Faculty of Law and University of Western Australia Law School
Downloads 187 (343,395)

Abstract:

Loading...

36.

Taxing Capital Income

Australian Tax Forum, Vol. 22, No. 2, pp. 83-103, 2007
Number of pages: 21 Posted: 20 Aug 2010
John G. Head and Richard Krever
Monash University and University of Western Australia Law School
Downloads 186 (345,142)

Abstract:

Loading...

37.

The Deductibility of Fines: Considerations from Law and Policy Perspectives

(1984) 13(3) Australian Tax Review 168-206
Number of pages: 39 Posted: 04 May 2016
Richard Krever
University of Western Australia Law School
Downloads 182 (352,050)

Abstract:

Loading...

38.

Sources of Taxation Law

PRINCIPLES OF TAXATION LAW, pp. 1-16, C. Coleman, R. Hanegbi, G. Hart, S. Jogarajan, R. Krever, J. McLaren, W. Obst, K. Sadiq, eds., Thomson Reuters, Sydney, 2010
Number of pages: 16 Posted: 23 Aug 2010
Richard Krever
University of Western Australia Law School
Downloads 181 (353,833)

Abstract:

Loading...

39.

VAT in Africa

VAT in Africa (ed. Richard Krever, Pretoria University Law Press, Pretoria), 2008; ISBN: 978-0-9802658-6-6
Number of pages: 258 Posted: 02 Apr 2018 Last Revised: 08 May 2018
Richard Krever
University of Western Australia Law School
Downloads 179 (357,279)

Abstract:

Loading...

40.

Dividing the Spoils of Foreign Investment: China's Shifting Tax Treaty Policy

(2017) 23(3) New Zealand Journal of Taxation Law and Policy 350-369
Number of pages: 20 Posted: 06 Dec 2017
Li Jin and Richard Krever
Jinan University, Guangzhou and University of Western Australia Law School
Downloads 170 (373,866)

Abstract:

Loading...

41.

Review of the 13th International Conference on Tax Administration, Sydney, 2018: Tax System Integrity in a Digital Age

(2018) 4(2) Journal of Tax Administration 127-135
Number of pages: 9 Posted: 20 Dec 2018
Yige Zu and Richard Krever
Durham University and University of Western Australia Law School
Downloads 166 (381,704)

Abstract:

Loading...

42.

Tax Deductions for Charitable Donations: A Tax Expenditure Analysis

in G. Kewley and R. Krever (eds.), Charities and Philanthropic Institutions: Reforming the Tax Subsidy and Regulatory Regimes (Sydney: Australian Tax Research Foundation, 1991) pp. 1-28; ISBN: 9780949482372
Number of pages: 28 Posted: 17 Aug 2018
Richard Krever
University of Western Australia Law School
Downloads 161 (391,861)

Abstract:

Loading...

43.

Characterising Derivative-Based Loan Arrangements

Australian Tax Forum, Vol. 19, pp. 435-471, 2004
Number of pages: 38 Posted: 22 Aug 2010
Stewart Karlinsky and Richard Krever
San Jose State University - Donald and Sally Lucas Graduate School of Business and University of Western Australia Law School
Downloads 160 (393,991)

Abstract:

Loading...

44.

Actions to Counter Base Erosion and Profit Shifting: A General Report

in Kerrie Sadiq, Adrian Sawyer and Bronwyn McCredie (eds.), Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Jurisdictions (Birmingham: Fiscal Publications, 2019) 1-24
Number of pages: 24 Posted: 30 Jul 2020
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 155 (404,827)

Abstract:

Loading...

45.

TOFA: The Unfinished Agenda

Australian Tax Review, Vol. 35, No. 2, pp. 91-109, 2006
Number of pages: 19 Posted: 20 Aug 2010
Richard Krever
University of Western Australia Law School
Downloads 155 (404,827)

Abstract:

Loading...

46.

Non-Residents and Capital Gains Tax in Australia

Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 1, 2019
Number of pages: 22 Posted: 23 May 2019
Richard Krever and Kerrie Sadiq
University of Western Australia Law School and Queensland University of Technology - School of Accountancy
Downloads 153 (409,189)

Abstract:

Loading...

Capital Gains, Non-Residents, Tax Reform, Australia, Withholding Taxes, Principal Residence

47.

Is Hong Kong Part of China for Tax Treaty Purposes?

The Tax Specialist, Vol. 6, No. 2, pp. 62-67, 2002
Number of pages: 6 Posted: 27 Aug 2011
Jason Chang and Richard Krever
KPMG and University of Western Australia Law School
Downloads 151 (413,690)

Abstract:

Loading...

48.

The Evolution of Accounting Standards in Modern China as a Reflection of the Country's Challenging Shift to a Market Economy

(2022) 49(1) Accounting Historians Journal 39-51
Number of pages: 14 Posted: 26 Oct 2022
Yue Mei Guo and Richard Krever
Zhongnan University of Economics and Law and University of Western Australia Law School
Downloads 150 (415,934)

Abstract:

Loading...

Chinese accounting standards; socialist market system accounting; Chinese GAAP; Chinese IFRS

49.

The Impact of Newspaper Reports on Fear of Violent Crime in Hong Kong

Runping Zhu, Richard Krever and Alfred Siu Kay Choi, "The impact of newspaper reports on fear of violent crime in Hong Kong" (2018) 39(4) Newspaper Research Journal 470-480
Number of pages: 11 Posted: 13 Mar 2019 Last Revised: 04 Jun 2020
Runping Zhu and Richard Krever
The University of Western Australia and University of Western Australia Law School
Downloads 150 (415,934)

Abstract:

Loading...

newspaper impact, fear of crime, awareness of crime, sensationalism

50.

Hungary, GAARs – A Key Element of Tax Systems in the Post-BEPS World

in Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer (eds), GAARs – A Key Element of Tax Systems in the Post-BEPS World (Amsterdam: IBFD, 2016), pp 307-320.
Number of pages: 14 Posted: 27 Jun 2016 Last Revised: 01 Aug 2016
Richard Krever and Borbala Kolozs
University of Western Australia Law School and Corvinus University of Budapest
Downloads 149 (418,185)

Abstract:

Loading...

51.

Capital or Current: The Tax Treatment of Expenditures to Preserve a Taxpayer's Title or Interest in Assets

Monash University Law Review, Vol. 12, pp. 49-76, 1986
Number of pages: 28 Posted: 30 Jan 2012
Richard Krever
University of Western Australia Law School
Downloads 147 (422,682)

Abstract:

Loading...

52.

The Adoption of GST in Malaysia: Lessons Not Learned and a Few New Paths

Downloads 143 (432,253)

The Adoption of GST in Malaysia: Lessons Not Learned and a Few New Paths

(2017) 32(2) Australian Tax Forum 463-483
Number of pages: 22 Posted: 28 Oct 2018
Jeyapalan Kasipillai and Richard Krever
Monash University Malaysia and University of Western Australia Law School
Downloads 141 (437,843)

Abstract:

Loading...

The Adoption of GST in Malaysia: Lessons Not Learned and a Few New Paths

Australian Tax Forum, Vol. 32(2), 2017
Number of pages: 21 Posted: 27 Jul 2017
Jeyapalan Kasipillai and Richard Krever
Monash University Malaysia and University of Western Australia Law School
Downloads 2 (1,368,613)
  • Add to Cart

Abstract:

Loading...

53.

Justice Edmonds and Interpretation of Australia's GST Legislation

(2016) 45(2) Australian Tax Review 121-132
Number of pages: 12 Posted: 26 Apr 2016
Richard Krever and Jonathan Teoh
University of Western Australia Law School and affiliation not provided to SSRN
Downloads 143 (432,253)

Abstract:

Loading...

54.

Structural Issues in the Taxation of Capital Gains

Australian Tax Forum, Vol. 1, No. 2, pp. 164-184, 1984
Number of pages: 22 Posted: 27 Mar 2011
Richard Krever
University of Western Australia Law School
Downloads 139 (442,147)
Citation 1

Abstract:

Loading...

55.

24 Years Later - China Finally Centralizes Its Tax Administration

Tax Notes International, Vol. 90, No. 5, 2018
Number of pages: 6 Posted: 20 Jun 2018
Na Li and Richard Krever
Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU) and University of Western Australia Law School
Downloads 129 (469,364)
Citation 1

Abstract:

Loading...

56.

Legal Uncertainty in the South African VAT

in Chris Evans, Riël Franzsen and Elizabeth (Lilla) Stack (eds), Tax Simplification: An African Perspective (Pretoria: Pretoria University Law Press, 2019), pp. 160-177
Number of pages: 22 Posted: 12 Dec 2019
Marius van Oordt and Richard Krever
African Tax Institute and University of Western Australia Law School
Downloads 126 (478,137)

Abstract:

Loading...

57.

Australian Business Income Tax Reform in Retrospect: An Analytical Perspective

AUSTRALIAN BUSINESS TAX REFORM IN RETROSPECT AND PROSPECT, pp. 17-38, C. Evans and R. Krever, eds., Thomson Reuters, 2009
Number of pages: 22 Posted: 26 Aug 2010
John G. Head and Richard Krever
Monash University and University of Western Australia Law School
Downloads 126 (478,137)

Abstract:

Loading...

58.

Anatomy of Transfer Pricing: Lessons From Australia

(2020) 100(5) Tax Notes International 679-683
Number of pages: 6 Posted: 01 Dec 2020
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 123 (487,243)

Abstract:

Loading...

59.

Support Payments and the Personal Income Tax

(1983) 21(4) Osgoode Hall Law Journal 636-700
Number of pages: 66 Posted: 02 Mar 2016
Richard Krever
University of Western Australia Law School
Downloads 123 (487,243)

Abstract:

Loading...

60.

Tax Reform in Australia: Base-Broadening Down Under

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 34, No. 2, 1986
Number of pages: 49 Posted: 02 Nov 2012
Richard Krever
University of Western Australia Law School
Downloads 121 (493,496)

Abstract:

Loading...

61.

Analysing Implicit Tax Expenditures

Melbourne University Law Review, Vol. 35, No. 2, 2011
Number of pages: 23 Posted: 06 Aug 2012
Richard Krever
University of Western Australia Law School
Downloads 119 (499,787)

Abstract:

Loading...

62.

VAT Compliance Burdens in the OECD and China

British Tax Review No. 3 (2021), pp. 328-350
Number of pages: 24 Posted: 01 Dec 2021
Yan Xu and Richard Krever
University of New South Wales and University of Western Australia Law School
Downloads 115 (512,867)

Abstract:

Loading...

63.

GST Cash and Accrual Mismatches: Avoiding the Avoidance

(2017) 46(4) Australian Tax Review 271-283
Number of pages: 13 Posted: 19 Dec 2017
Yige Zu and Richard Krever
Durham University and University of Western Australia Law School
Downloads 115 (512,867)

Abstract:

Loading...

GST/VAT mismatches, cash-basis accounting, accrual-basis accounting, tax avoidance, SAAR, GAAR

64.

The Effectiveness of Voluntary Corporate Tax Disclosures: An Australian Case Study

(2021) 36(4) Australian Tax Forum 573-595
Number of pages: 24 Posted: 31 May 2022
Bronwyn McCredie, Kerrie Sadiq and Richard Krever
Queensland University of Technology, Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 107 (541,254)

Abstract:

Loading...

65.

GST Transitional Rules

International VAT Monitor, Vol. 10, No. 5, pp. 192-196, 1999
Number of pages: 5 Posted: 25 Aug 2010
Richard Krever
University of Western Australia Law School
Downloads 106 (545,029)

Abstract:

Loading...

66.

Australia: Resolving the Application of Competing Treaty and Domestic Law Transfer Pricing Rules

in M. Lang, P. Pistone, J. Schuch, C. Staringer, A. Storck, L. De Broe, P. Essers, E. C. C. M. Kemmeren and J. Vanistendael (eds), Tax Treaty Case Law Around the Globe (Linde, 2011), pp. 197-213.
Number of pages: 17 Posted: 13 Aug 2012
Richard Krever and Jiaying Zhang
University of Western Australia Law School and Monash University
Downloads 105 (548,827)

Abstract:

Loading...

67.

What's in a Name? Prepayments, Deposits, Vouchers and Options

(2015) 26(4) International VAT Monitor 241-243
Number of pages: 3 Posted: 20 Sep 2015
Richard Krever
University of Western Australia Law School
Downloads 103 (556,635)

Abstract:

Loading...

68.

GST Treatment of Deposits - Further Developments

International VAT Monitor, Vol. 18, No. 5, pp. 362-365, 2007
Number of pages: 4 Posted: 25 Aug 2010
Richard Krever
University of Western Australia Law School
Downloads 98 (576,169)

Abstract:

Loading...

69.

GST and Loan Intermediary Services: Australia

University of Western Australia School of Law, Taxation Law and Policy Working Group, Working Paper 17/02/01
Number of pages: 17 Posted: 12 Sep 2018
Richard Krever and Jonathan Teoh
University of Western Australia Law School and affiliation not provided to SSRN
Downloads 93 (595,957)

Abstract:

Loading...

70.

Involuntary and Statutory Supplies - The Australian GST Base Narrows

International VAT Monitor, Vol. 16, No. 1, pp. 19-22, 2005
Number of pages: 4 Posted: 25 Aug 2010
Richard Krever
University of Western Australia Law School
Downloads 93 (595,957)

Abstract:

Loading...

71.

Dissected Debt: Developing a Better Legislative Response to FCT v. Myer Emporium Ltd

Australian Tax Review, Vol. 31, pp. 128-138, 2002
Number of pages: 11 Posted: 22 Aug 2010
Richard Krever
University of Western Australia Law School
Downloads 89 (612,316)

Abstract:

Loading...

72.

Taxation: Paying for Policy

Alison McClelland and Paul Smyth (eds.), Social Policy in Australia: Understanding for Action (Oxford University Press, Port Melbourne, 2014), pp. 243-258
Number of pages: 16 Posted: 25 Nov 2015
Richard Krever and Alison McClelland
University of Western Australia Law School and Australian Government
Downloads 88 (616,679)

Abstract:

Loading...

73.

Bespoke Tax Rulings and Profit Shifting in the European Union: Assessing the EU’s Options

(2021) 36(3) Australian Tax Forum 347-368
Number of pages: 22 Posted: 31 Jan 2022
Shafi U Khan Niazi and Richard Krever
Monash Business School and University of Western Australia Law School
Downloads 86 (629,874)

Abstract:

Loading...

74.

Sharpcan and Australia's Peculiar Treatment of Capital Expenses

(2019) 96(9) Tax Notes International 709-712 (Nov. 25, 2019)
Number of pages: 4 Posted: 30 Jul 2020
Christina Allen and Richard Krever
Curtin University - Curtin Law School and University of Western Australia Law School
Downloads 84 (634,309)

Abstract:

Loading...

75.

Corporate Residency in Australia: Back to the Future?

(2021) 102(7) Tax Notes International 935-938
Number of pages: 4 Posted: 15 Jun 2021
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 77 (666,910)

Abstract:

Loading...

76.

Tax Treaty Trends in Central Asian Former Soviet Nations

Bulletin for International Taxation, Vol. 66, No. 10, pp. 541-552, 2012
Number of pages: 12 Posted: 01 Nov 2012
Thaddeus Hwong, Peter Mellor and Richard Krever
Faculty of Liberal Arts & Professional Studies, York University, Monash Business School and University of Western Australia Law School
Downloads 76 (671,788)

Abstract:

Loading...

77.

Australian Tax Reform - A Scorecard

Journal of International Taxation, February 2010, 21, 2, pp. 50-55.
Posted: 13 Aug 2012
Chris Evans and Richard Krever
University of New South Wales and University of Western Australia Law School
Downloads 75 (676,801)

Abstract:

Loading...

Australian tax system, tax reform

78.

VAT and Loan Intermediary Services: China

University of Western Australia School of Law, Taxation Law and Policy Working Group, Working Paper 17/01/31, may be cited as: Na Li and Richard Krever, ‘Loan Intermediary Services: China’ in R. van Brederode and R. Krever (eds.), VAT and Financial Services: Comparative Law and Economic Perspective
Number of pages: 15 Posted: 12 Sep 2018 Last Revised: 01 Jun 2021
Na Li and Richard Krever
Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU) and University of Western Australia Law School
Downloads 71 (697,510)

Abstract:

Loading...

79.

Tax Discretion in Hungary

THE DELICATE BALANCE: TAX, DISCRETION AND THE RULE OF LAW, pp. 319-333, Chris Evans, Judith Freedman, Richard Krever, eds., IBFD, 2011
Number of pages: 15 Posted: 12 Aug 2012
Borbala Kolozs and Richard Krever
Corvinus University of Budapest and University of Western Australia Law School
Downloads 71 (697,510)

Abstract:

Loading...

80.

Literal Reading of Territorial Law Pays Off in Stamp Duty Case

Tax Notes International, Vol. 56, No. 2, 2009
Number of pages: 3 Posted: 23 Sep 2010
Peter Mellor and Richard Krever
Monash Business School and University of Western Australia Law School
Downloads 71 (697,510)

Abstract:

Loading...

81.

Plain English Drafting, Purposive Drafting, Principle-based Drafting: Does Any of it Matter?

in Judith Freedman (ed.), Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management (Oxford: Oxford University Centre for Business Taxation, 2008) 189-195.
Number of pages: 7 Posted: 09 Feb 2021
Richard Krever
University of Western Australia Law School
Downloads 70 (702,854)
Citation 1

Abstract:

Loading...

82.

The Protection and Empowerment of Indonesian Female Migrant Domestic Workers: Proposals from a Multi-Stage Analysis

Rosita Tandos, Runping Zhu and Richard Krever, ‘The protection of and empowerment for Indonesian female migrant domestic workers: proposals from a multi-stage analysis’ (2022) 28(2) Asian Journal of Women’s Studies 205-227
Number of pages: 24 Posted: 09 Aug 2022
Runping Zhu, Rosita Tandos and Richard Krever
The University of Western Australia, State Islamic University Syarif Hidayatullah and University of Western Australia Law School
Downloads 68 (713,864)

Abstract:

Loading...

Migrant domestic worker; Indonesian women; protection of women; empowerment of women; human capabilities theory; intersectionality theory

83.

Newspapers as tools to promote national agenda: How Chinese Communist Party newspapers frame images of the South China Sea disputes for national and international audiences

Runping Zhu and Richard Krever, ‘Newspapers as tools to promote national agenda: How Communist Party of China newspapers frame images for national and international audiences’ (2022) 18(2) Global Media and Communication 181-198
Number of pages: 19 Posted: 08 Aug 2022
Runping Zhu and Richard Krever
The University of Western Australia and University of Western Australia Law School
Downloads 68 (713,864)

Abstract:

Loading...

China Daily, Chinese newspapers, framing, People’s Daily, propaganda

84.

Recognising the Cost of Purchased Goodwill

(2020) 35(1) Australian Tax Forum 59-87
Number of pages: 30 Posted: 29 Jul 2020
Christina Allen and Richard Krever
Curtin University - Curtin Law School and University of Western Australia Law School
Downloads 67 (719,535)

Abstract:

Loading...

85.

VAT and Financial Investments

Richard Krever, ‘VAT and Financial Investments’, chapter 12 in R. van Brederode and R. Krever (eds.), VAT and Financial Services: Comparative Law and Economic Perspectives (Springer, 2017) 189-197., University of Western Australia, Taxation Law and Policy Working Group, School of Law Working Paper: 17/01/29
Number of pages: 10 Posted: 19 Jul 2018
Richard Krever
University of Western Australia Law School
Downloads 67 (719,535)

Abstract:

Loading...

86.

A Tax Policy Legacy: Tim Edgar's Contributions to Tax Scholarship and Tax Legislation

Canadian Tax Journal/Revue fiscale canadienne, 2020, Vol. 68, No. 2, p. 517-537
Number of pages: 22 Posted: 27 Jul 2020
Richard Krever
University of Western Australia Law School
Downloads 65 (731,161)

Abstract:

Loading...

GAAR, GST, financial services, thin capitalization, debt-equity, debt substitute

87.

Hong Kong

TAX RULES IN NON-TAX AGREEMENTS, pp. 403-425, M. Lang, P. Pistone, J. Schuch, C. Staringer, A. Storck, eds., Amsterdam: IBFD, 2012
Number of pages: 25 Posted: 01 Nov 2012
Yan Xu and Richard Krever
University of New South Wales and University of Western Australia Law School
Downloads 65 (731,161)

Abstract:

Loading...

88.

The Origin of Federal Income Taxation in Canada

Canadian Taxation, Vol. 3, No. 2, pp. 170-188, Winter 1981
Number of pages: 19 Posted: 02 Nov 2012
Richard Krever
University of Western Australia Law School
Downloads 63 (742,983)

Abstract:

Loading...

89.

Edging Towards an Understanding of an Enterprise

International VAT Monitor, Vol. 17, No. 1, pp. 41-42, 2006
Number of pages: 2 Posted: 25 Aug 2010
Richard Krever
University of Western Australia Law School
Downloads 62 (749,138)

Abstract:

Loading...

90.

The Rise and Fall of Australia’s Offshore Banking Concessions

(2021) 104(8) Tax Notes International 909-912
Number of pages: 5 Posted: 08 Feb 2022
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 61 (755,379)

Abstract:

Loading...

91.

The Great Consumption Tax Debate: Myths and Misconceptions, Truths and Half-Truths

(1992) 68 Current Affairs Bulletin (8 January), pp. 4-9
Number of pages: 6 Posted: 29 Aug 2012
Richard Krever
University of Western Australia Law School
Downloads 60 (761,601)

Abstract:

Loading...

92.

Parochialism and Catholic Advice

Tax Notes International, Vol. 7, pp. 193-211, 1993
Number of pages: 16 Posted: 27 Aug 2010
Richard Krever
University of Western Australia Law School
Downloads 59 (768,081)

Abstract:

Loading...

93.

Can CFC Rules Be Illegal Subsidies?

(2022) 107(8) Tax Notes International 907-910
Number of pages: 5 Posted: 23 Nov 2022
Shafi U Khan Niazi and Richard Krever
Monash Business School and University of Western Australia Law School
Downloads 58 (774,565)

Abstract:

Loading...

94.

Australia's Future Tax System

British Tax Review, No. 4 (2010), pp. 307-310
Number of pages: 5 Posted: 10 Feb 2021
Chris Evans and Richard Krever
University of New South Wales and University of Western Australia Law School
Downloads 52 (816,740)

Abstract:

Loading...

95.

Policy Forum: Rethinking GAAR—Back to Basics

Canadian Tax Journal/Revue fiscale canadienne, Vol. 72, No. 3, 2024, pp. 617 - 633
Number of pages: 17 Posted: 14 Jan 2025
Richard Krever
University of Western Australia Law School
Downloads 51 (824,283)

Abstract:

Loading...

GAAR, STATUTORY INTERPRETATION, PURPOSE, AVOIDANCE

96.

Australian Employee Share Schemes: A Concession in Search of a Rationale

(2022) 106(3) Tax Notes International 401-403
Number of pages: 4 Posted: 06 Jun 2022
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 51 (824,283)

Abstract:

Loading...

97.

ESG(T)? Should and Can Tax Performance Be a Factor in Evaluating the Ethical, Moral and Social Performance of Corporations?

eJournal of Tax Research (2024) vol. 22, no. 3, pp. 444-461 
Number of pages: 18 Posted: 11 Dec 2024
Christina Allen and Richard Krever
Curtin University - Curtin Law School and University of Western Australia Law School
Downloads 48 (847,527)

Abstract:

Loading...

corporate social responsibility, tax avoidance, transfer pricing, environmental, social and governance standards

98.

Directors' Liability for Unpaid Company Tax in Australia: Revisiting the Case for Reform

(2023) 52(2) Australian Tax Review 52-70
Number of pages: 19 Posted: 04 Apr 2024
Richard Krever
University of Western Australia Law School
Downloads 47 (855,761)

Abstract:

Loading...

99.

The Development of Centralised Income Taxation in Australia, 1901–1942

in P. Harris and D. de Cogan (eds.), Studies in the History of Tax Law, Volume 7 (Hart, 2015) 363-392
Number of pages: 30 Posted: 02 Aug 2023
Richard Krever and Peter Mellor
University of Western Australia Law School and Monash Business School
Downloads 47 (855,761)

Abstract:

Loading...

100.

Australia’s Return to the International Tax Reform Stage

(2022) 108(3) Tax Notes International 331-333
Number of pages: 4 Posted: 22 Dec 2022
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 47 (855,761)

Abstract:

Loading...

101.

Tax Reviews in Australia: Before and After Henry

British Tax Review No. 4 (2009), pp. 339-351
Number of pages: 14 Posted: 10 Feb 2021 Last Revised: 12 Feb 2021
Richard Krever and Chris Evans
University of Western Australia Law School and University of New South Wales
Downloads 44 (881,030)

Abstract:

Loading...

102.

Hong Kong’s Status as a Transfer Pricing Nirvana Remains Intact for Now

(2022) 106(11) Tax Notes International 1417-1420
Number of pages: 5 Posted: 26 Aug 2022
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 39 (926,178)

Abstract:

Loading...

103.

Can Australia’s Double Tax Treaties Invalidate State Real Estate Taxes?

(2024) 113(1) Tax Notes International 47-50
Number of pages: 5 Posted: 09 Apr 2024
Na Li, Kerrie Sadiq and Richard Krever
Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU), Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 38 (935,892)

Abstract:

Loading...

104.

Australia Treaty Override: Restricting Nondiscrimination Articles

(2024) 113(13) Tax Notes International 1839-1840
Number of pages: 3 Posted: 09 Apr 2024
Richard Krever, Kerrie Sadiq and Na Li
University of Western Australia Law School, Queensland University of Technology - School of Accountancy and Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)
Downloads 37 (945,609)

Abstract:

Loading...

105.

The United Kingdom Has Spoken: The Receding Impact of European Jurisprudence on the UK Interpretation of the Common VAT System

UWA Working Paper 20202; may be cited as Yige Zu and Richard Krever, ‘The UK has spoken: The receding impact of European jurisprudence on the UK interpretation of the common VAT system’ (2020) 49(1) Common Law World Review 75-91
Number of pages: 17 Posted: 14 Sep 2020
Yige Zu and Richard Krever
Durham University and University of Western Australia Law School
Downloads 37 (945,609)

Abstract:

Loading...

106.

Australian Court Constrains State Tax Base Yet Again

(2024) 113(7) Tax Notes International 855-858
Number of pages: 5 Posted: 09 Apr 2024
Richard Krever
University of Western Australia Law School
Downloads 36 (955,423)

Abstract:

Loading...

107.

Structure and Policy of Australian Income Taxation

in Richard Krever (ed.), Australian Taxation: Principles and Practice (Sydney: Longman, 1987) 1-26.
Number of pages: 26 Posted: 21 Sep 2020
Richard Krever
University of Western Australia Law School
Downloads 35 (965,509)

Abstract:

Loading...

108.

Responses to News Overload in a Non-Partisan Environment: News Avoidance in China

(2023) 13(3) SAGE Open 1-11. DOI: 10.1177/21582440231184864
Number of pages: 11 Posted: 10 Jul 2023
Tianchang Ni, Runping Zhu and Richard Krever
Communication University of China, The University of Western Australia and University of Western Australia Law School
Downloads 34 (975,655)

Abstract:

Loading...

109.

Tax Expenditure Scholarship and Analysis in China

(2019) 34(1) Australian Tax Forum 1-21
Number of pages: 22 Posted: 16 Jul 2020
Yue Mei Guo and Richard Krever
Zhongnan University of Economics and Law - The School of Public Finance and Taxation and University of Western Australia Law School
Downloads 34 (975,655)

Abstract:

Loading...

110.

Rethinking GAAR – Back to Basics

(2024) 72(3) Canadian Tax Journal 617-633
Number of pages: 17 Posted: 06 Dec 2024
Richard Krever
University of Western Australia Law School
Downloads 32 (996,720)

Abstract:

Loading...

Taxation law, Tax avoidance

111.

The Impact of 'Manipulated News' on Student Attitudes and Perceptions and Their Participation in the Umbrella Movement in Hong Kong

Chesca Ka Po Wong, Runping Zhu, Richard Krever and Alfred Siu Choi, "The Impact of “Manipulated News” on Student Attitudes and Perceptions and Their Participation in the Umbrella Movement in Hong Kong" (2021) 7(2) Social Media + Society 1-11
Number of pages: 11 Posted: 13 Dec 2021
Chesca Ka Po Wong, Runping Zhu, Richard Krever and Alfred Siu Choi
Independent, The University of Western Australia, University of Western Australia Law School and Nanyang Technological University (NTU)
Downloads 31 (1,007,568)

Abstract:

Loading...

112.

Tribute: Abe Isaac Greenbaum and Australian Tax Teaching

(2000) 10(1) Revenue Law Journal, Article 1
Number of pages: 4 Posted: 17 May 2016
Richard Krever
University of Western Australia Law School
Downloads 30 (1,018,535)

Abstract:

Loading...

113.

From Wartime Expedient to Enduring Element of Fiscal Federalism: Centralised Income Taxation in Australia since World War II

in P. Harris and D. de Cogan (eds.), Studies in the History of Tax Law, Volume 8 (Hart, 2017) 383-418
Number of pages: 36 Posted: 20 Jul 2023
Richard Krever and Peter Mellor
University of Western Australia Law School and Monash Business School
Downloads 29 (1,029,809)
Citation 1

Abstract:

Loading...

114.

Rethinking Noncommercial Loss Rules During Times of Hardship

(2022) 107(6) Tax Notes International 671-673
Number of pages: 4 Posted: 14 Sep 2022
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 24 (1,088,901)

Abstract:

Loading...

115.

Social Security, Taxation Law, and Redistribution: Directions for Reform

Osgoode Hall Law Journal, Vol. 31, No. 1, pp. 63-135 (1993)
Number of pages: 76 Posted: 14 May 2021
Alison McClelland and Richard Krever
Australian Government and University of Western Australia Law School
Downloads 24 (1,088,901)

Abstract:

Loading...

116.

Australian Appeal Court Finds There Are No Orphans in a Multinational Family

(2024) 114(2) Tax Notes International 289-291


Number of pages: 3 Posted: 09 Aug 2024
Kerrie Sadiq and Richard Krever
Queensland University of Technology - School of Accountancy and University of Western Australia Law School
Downloads 21 (1,126,504)

Abstract:

Loading...

taxation, transfer pricing

117.

Does Market Value Depend on Who’s in the Market?

(2024) 116(7) Tax Notes International 1177-1178
Number of pages: 3 Posted: 05 Dec 2024
Richard Krever
University of Western Australia Law School
Downloads 14 (1,213,265)

Abstract:

Loading...

118.

Avoidance, Evasion and Reform: Who Dismantled and Who's Rebuilding the Australian Income Tax System?

University of New South Wales Law Journal, Vol. 10, No. 2, pp 215-240 (1987)
Number of pages: 26 Posted: 25 Jun 2023
Richard Krever
University of Western Australia Law School
Downloads 12 (1,236,399)

Abstract:

Loading...

119.

The Lingering Laws? Does the Brexit Agreement Provide the EU with Authority to Monitor the UK Income Tax System?

Number of pages: 14 Posted: 08 Apr 2025
Shafi U Khan Niazi and Richard Krever
Monash Business School and University of Western Australia Law School
Downloads 11 (1,247,175)

Abstract:

Loading...

Trade and Cooperation Agreement, Brexit, state aid, OECD, tax subsidies, tax standards

120.

Capital Gains Rollovers in Korea (Rep.)

Bulletin for International Taxation. - Amsterdam. - Vol. 71 (2017), no. 5 ; p. 285-290; DOI: https://doi.org/10.59403/ypsxv8
Posted: 11 Apr 2024
Han Hui Yang and Richard Krever
affiliation not provided to SSRN and University of Western Australia Law School

Abstract:

Loading...

capital gains tax, rollover relief, reorganization, beneficial ownership

Other Papers (1)

Total Downloads: 19
Actions:
Email selected abstracts
1.

Beware of Your Euphemisms — From Tax Avoidance to Tax Competition

(2023) 110(24) Tax Notes International 1497-1498
Number of pages: 3 Posted: 18 Jun 2023
Richard Krever and Kerrie Sadiq
University of Western Australia Law School and Queensland University of Technology - School of Accountancy
Downloads 19

Abstract:

Loading...