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"An Analysis of the Concepts of 'Present Entitlement'"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"EU Commission, Member States Commit to EU-Wide Co Taxation, Formulary Apportionment"	(2001) 26 Tax Notes International 515	Tax Notes International	United States	circa 2001			1
"China establishes special trade zones to encourage export operations"	(2001) 22 Tax Notes International 589	Tax Notes International	United States	circa 2001			1
"China enacts incentives to encourage information technology, innovation and developments"	(2000) 20 Tax Notes International 829	Tax Notes International	United States	circa 2000			1
"The ATO, Tax and the Internet: The Emperor's New Clothes?"	(1999) 9 Revenue Law Journal 99	Revenue Law Journal	Australia	circa 1999	Informit		2
"The Internet Tax Freedom Act: Congress Takes a Byte Out of the Net"	(1998) 48 Catholic University Law Review 209	Catholic University Law Review	United States	circa 1998	HeinOnline / LexisNexis		1
Lamesa Holdings BV v Commissioner of Taxation (Cth)	(1997) 35 ATR 239		Australia	circa 1997	Legal Online / Westlaw		10
"Of US International Taxation"	(1997) 46 Duke Law Journal 1021	Duke Law Journal	United States	circa 1997	HeinOnline / LexisNexis		10
Minister for Immigration and Ethnic Affairs v Teoh	[1995] HCA 20; (1995) 183 CLR 273; (1995) 128 ALR 353; (1995) 69 ALJR 423; (1995) 39 ALD 206; [1995] EOC 92-696; [1996] 1 CHRLD 67; (1995) 7 Leg Rep 18	High Court of Australia	Australia - Commonwealth	7 Apr 1995	AustLII		1847
"Threading the Fiscal Labyrinth Some Issues in Fiscal Decentralisation"	(1993) 46 National Tax Journal 207	National Tax Journal	United States	circa 1993			2
Quill Corporation v North Dakota	504 US 298; 119 L Ed 2d 91; 112 SCt 1904	United States Supreme Court	United States	26 May 1992	WorldLII		50
Thiel v FCT	[1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516	High Court of Australia	Australia - Commonwealth	22 Aug 1990	AustLII		130
"The Process of Tax Policy Formulation in Australia, Canada and New Zealand"	(1990) 7 Australian Tax Forum 379	Australian Tax Forum	Australia	circa 1990			4
"A Pure Theory of Local Expenditures"	(1956) 64 Journal of Political Economy 416	Journal of Political Economy	United States	circa 1956			25
United Nations Treaty Series	33 International Legal Materials 1125	International Legal Materials	United States		HeinOnline		36