Volume 9, Issue 3 (Dec. 2011) 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 on its web site:
- Nolan Cormac Sharkey & Kathrin Bain, Editorial (p. 245)
- Jefferson Vanderwolk, Hong Kong’s New Tax Treaty Network (p. 247)
- Bin Yang & Chun Ping Song, A Comparative Study of the OECD Model, UN Model and China’s Treaties With Respect to Rights to Tax Income and Capital (p. 254)
- Nolan Cormac Sharkey & Kathrin Bain, An Australia-Hong Kong Double Tax Agreement: Assessing the Costs and Benefits (p. 268)
- C. John Taylor, Some Distinctive Features of Australian Tax Treaty Practice: An Examination of Their Origins and Interpretation (p. 294)
- Evgeny Guglyuvatyy, Recent Changes in International Taxation and Double Tax Agreements in Russia (p. 339)
