Volume 5, Issue 1 (December 2007) of the eJournal of Tax Research, published by Atax (Australian Taxation Studies Program), University of New South Wales, Sydney, Australia, and edited by Binh Tran-Nam & Michael Walpole, is available (with a free subscription) on its web site, The papers are a refereed selection of the papers presented at the Tax and Development Conference held by the OECD/International Network for Tax Research at Michigan (blogged here and here):
- Reuven Avi-Yonah, Binh Tran-Nam & Michael Walpole, Introduction (p. 168)
- Kim Brooks, Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia’s Policies (pp. 169-98)
- Arthur Cockfield, Purism and Contextualism within International Tax Law Analysis: How Traditional Analysis Fails Developing Countries (pp. 199-224)
- Giampaolo Arachi & Alessandro Santoro, Tax Enforcement for SMEs: Lessons from the Italian Experience? (pp. 225-43)
- W. Steven Clark, Tax Policy for Investment (pp. 244-65)
