|
Commissioners for His Majesty's Revenue and Customs v GE Financial Investments
|
[2024] EWCA Civ 797
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
17 Jul 2024
|
BAILII
|
|
|
|
GE Financial Investments v Revenue And Customs (CORPORATION TAX - UK/USA double tax convention - meaning of a "resident of Contracting State")
|
[2023] UKUT 146
|
United Kingdom Upper Tribunal
|
United Kingdom
|
29 Jun 2023
|
BAILII
|
|
|
|
Southport Central Residential
|
[2022] QBCCMCmr 346
|
Queensland Body Corporate and Community Management Commissioner - Adjudicators Orders
|
Australia - Queensland
|
16 Sep 2022
|
AustLII
|
|
2
|
|
G E Financial Investments v Revenue & Customs (Corporation Tax - UK-US Double Tax Convention)
|
[2021] UKFTT 210
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Jun 2021
|
BAILII
|
|
|
|
West Bengal v Calcutta Club Ltd
|
[2019] INSC 1040
|
Supreme Court of India
|
India
|
3 Oct 2019
|
LIIofIndia
|
|
|
|
TD 2019/8 - Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'?
|
[2019] ATOTD TD2019/8
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2019
|
AustLII
|
|
|
|
TD 2019/8 - Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'?
|
[2019] ATOTD 8
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2019
|
AustLII
|
|
|
|
TR 2019/1 - Income tax: when does a Co carry on a business?
|
[2019] ATOTR TR2019/1
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2019
|
AustLII
|
|
|
|
TR 2019/1 - Income tax: when does a Co carry on a business?
|
[2019] ATOTR 1
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2019
|
AustLII
|
|
|
|
TR 2018/5 - Income tax: central management and control test of residency
|
[2018] ATOTR TR2018/5
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2018
|
AustLII
|
|
|
|
TR 2018/5 - Income tax: central management and control test of residency
|
[2018] ATOTR 5
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2018
|
AustLII
|
|
|
|
Commissioner for the South African Revenue Services v Founders Hill (Pty) Ltd ([2011]
|
[2011] ZASCA 66; 2011 5 SA 112
|
Supreme Court of Appeal of South Africa
|
South Africa
|
10 May 2011
|
SAFLII
|
|
2
|
|
TR 2005/5 - Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia
|
[2005] ATOTR 5
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2005
|
AustLII
|
|
|
|
Cosmopolitan Club v The Tamil Nadu Taxation - Writ Petitions
|
[2001] INTNHC 5
|
High Court of Madras
|
India - Madras
|
5 Dec 2001
|
LIIofIndia
|
|
|
|
Hickman Motors Ltd v Canada
|
[1997] 2 SCR 336
|
Supreme Court of Canada
|
Canada
|
26 Jun 1997
|
Supreme Court of Canada
|
|
6
|
|
It 2423 - Withholding Tax : Whether Rental Income Constitutes Proceeds of Business - Permanent Establishment - Deduction for Interest
|
[1987] ATOITR IT2423
|
Australian Taxation Office
|
Australia - Commonwealth
|
24 Dec 1987
|
AustLII
|
|
|
|
American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue (Malaysia)
|
[1978] UKPC 18
|
Privy Council
|
United Kingdom
|
18 Jul 1978
|
BAILII
|
|
|
|
Joint Commercial Tax Officer, Harbour Div II Madras v Young Men's Indian Association Madras
|
[1970] INSC 20; (1970) 1 SCC 462; 1970 3 SCR 680; AIR 1970 SC 1212
|
Supreme Court of India
|
India
|
12 Feb 1970
|
LIIofIndia
|
|
9
|
|
Tai Shun Investment Co Ltd v Commissioner of Inland Revenue
|
[1968] HKCFI 13
|
Hong Kong Court of First Instance
|
Hong Kong
|
29 Jan 1968
|
HKLII
|
|
|
|
[1968] Hkcfi 6 (29 January 1968)
|
[1968] HKCFI 6
|
Hong Kong Court of First Instance
|
Hong Kong
|
29 Jan 1968
|
HKLII
|
|
|
|
Commissioner of Income Tax v Hanover Agencies Ltd (Jamaica)
|
[1966] UKPC 28
|
Privy Council
|
United Kingdom
|
14 Dec 1966
|
BAILII
|
|
|
|
Commissioner of Income Tax, Punjab v the Lahore Electric Supply Co
|
[1965] INSC 262; 1966 2 SCR 720; AIR 1966 SC 843
|
Supreme Court of India
|
India
|
25 Nov 1965
|
LIIofIndia
|
|
|
|
Commissioner of Income-Tax, West Bengal v Calcutta National Bank Ltd
|
[1959] INSC 40; 1959 2 SCR Supl 660; AIR 1959 SC 928
|
Supreme Court of India
|
India
|
20 Apr 1959
|
LIIofIndia
|
|
|
|
Commissioner of Income-Taxbombay City v Royal Western India Turf Club Ltd
|
[1953] INSC 67; [1954] SCR 289; AIR 1954 SC 85
|
Supreme Court of India
|
India
|
26 Oct 1953
|
LIIofIndia
|
|
4
|
|
Colonial Mutual Life Assurance Society Ltd v FCT
|
[1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137
|
High Court of Australia
|
Australia - Commonwealth
|
25 Nov 1946
|
AustLII
|
|
76 
|
|
Premier Automatic Ticket Issuers Ltd v The FCT
|
[1933] ArgusLawRp 108; (1934) 40 ALR 109
|
Argus Law Reports
|
Australia
|
17 Nov 1933
|
AustLII
|
|
|
|
Wheat Pool of Western Australia, Trustees of the v Taxation, Commissioner of
|
[1931] WALawRp 15; (1931) 1 ATD 231; (1931) 34 WALR 53
|
|
Australia - Western Australia
|
14 Sep 1931
|
AustLII
|
|
|
|
Commissioner of Taxes v The British Australian Wool Realization Association, Ltd (in liquidation) (Victoria)
|
[1930] UKPC 89
|
Privy Council
|
United Kingdom
|
17 Nov 1930
|
BAILII
|
|
|
|
Ruhamah Property Co Ltd v FCT
|
[1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50
|
High Court of Australia
|
Australia - Commonwealth
|
20 Aug 1928
|
AustLII
|
|
112
|
