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"Transfer Pricing"     1

Law Journal Articles Referring to this Journal Article

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"South East Asian tax administration issues in the drive to attract foreign direct investment: is a regional tax authority the way forward?"	(2015) 13 (2) E-Journal of Tax Research 438	Brand, Timothy; Hodson, Alistair; Sawyer, Adrian	Australia	circa 2015	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"Global Profit Split: An Evolutionary Approach to International Income Allocation"	(2002) 50 Canadian Tax Journal 823	Canadian Tax Journal	Canada	circa 2002			1
"Replacing Separate Entity Accounting and the Arm ’ s Length Principle with Formulary Apportionment"	(2002) 56 Bulletin for International Fiscal Documentation 586	Bulletin for International Fiscal Documentation		circa 2002			1
"Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies"	(2001) 26 Brooklyn Journal of International Law 1357	Brooklyn Journal of International Law	United States	circa 2001	HeinOnline / LexisNexis		5
"Treating Tax Issues Through Trade Regimes"	(2001) 26 Brooklyn Journal of International Law 1683	Brooklyn Journal of International Law	United States	circa 2001	HeinOnline / LexisNexis		2
"Globalization, Technological Developments, and the Work of Fiscal Termites"	(2001) 26 Brooklyn Journal of International Law 1261	Brooklyn Journal of International Law	United States	circa 2001	HeinOnline / LexisNexis		2
"Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State"	(2000) 113 Harvard Law Review 1573	Harvard Law Review	United States	circa 2000	HeinOnline / LexisNexis		11
"Dorgan ’ s Charges of Transfer Pricing Abuse Unfounded"	(1999) 18 Tax Notes International 2263	Tax Notes International	United States	circa 1999			1
"Transfer Pricing and the End of International Taxation"	(1999) 19 Tax Notes International 1201	Tax Notes International	United States	circa 1999			1
"Back to the Future: A Path to Progressive Reform of the US International Income Tax Rules"	(1997) 51 University of Miami Law Review 975	University of Miami Law Review	United States	circa 1997	HeinOnline / LexisNexis		4
"International Tax Issues Affecting Electronic Commerce and Banking"	(1997) 14 Tax Notes International 1619	Tax Notes International	United States	circa 1997			1
"Taxation of Global Trading of Financial Instruments: A Discussion Draft by the OECD"	(1997) 8 Journal of Banking and Finance Law and Practice 130	Journal of Banking and Finance Law and Practice	Australia	circa 1997	Legal Online		2
"Customary International Law and State Taxation of Corporate Income: The Case for the Separate Accounting Method"	(1996) 14 Berkeley Journal of International Law 99	Berkeley Journal of International Law	United States	circa 1996	HeinOnline / LexisNexis		1
"Transfer Pricing Analysis of Global Trading Operations and Procedural Alternatives"	(1996) 74 Taxes The Tax Magazine 1129	Taxes: The Tax Magazine	United States	circa 1996	HeinOnline		1
"Using the Experience in the US States to Evaluate Issues in Implementing Formula Apportionment at the International Level"	(1996) 13 Tax Notes International 2113	Tax Notes International	United States	circa 1996			1
International Cooperation and Understanding: What's New About the OECD's Transfer Pricing Guidelines	(1996) 50 University of Miami Law Review 577	University of Miami Law Review	United States	circa 1996	HeinOnline / LexisNexis		2
"Transfer Pricing Draft Rulings: Helpful Guidance or a Compliance Nightmare?"	(1996) 8 CCH Journal of Australian Taxation 30	CCH Journal of Australian Taxation	Australia	circa 1996	Informit		1
"Taxation of Global Trading Operations: Use of Advance Pricing Agreements and Profit-Split Methodology"	(1995) 48 Tax Lawyer 1057	Tax Lawyer	United States	circa 1995	HeinOnline		3
"International Transfer Pricing Rules: Unconventional Wisdom"	(1995) 2 ILSA Journal of International and Comparative Law 283	ILSA Journal of International and Comparative Law	United States	circa 1995	HeinOnline		3
[1994] International Tax Review 28	[1994] International Tax Review 28	International Tax Review	United Kingdom	circa 1994	HeinOnline		1
"Past and Present Work in the OECD on Transfer Pricing and Selected Issues"	(1994) 9 Tax Notes International 249	Tax Notes International	United States	circa 1994			1
"Foreign Banks: Defining the Personality"	(1994) 48 Bulletin for International Fiscal Documentation 243	Bulletin for International Fiscal Documentation		circa 1994			1
"Slicing the Shadow – The Continuing Debate Over Unitary Taxation and Worldwide Combined Reporting"	[1994] British Tax Review 572	British Tax Review	United Kingdom	circa 1994	Westlaw		1
"Federal Income Taxation of Multinationals: Replacement of Separate Accounting with Formulary Apportionment"	(1993) 60 Tax Notes 1131	Tax Notes	United States	circa 1993			1
"The Unspecific Federal Tax Policy of Arm ’ s Length: A Comment on the Continuing Validity of Formulary Apportionment at the Federal Level"	(1993) 60 Tax Notes 1147	Tax Notes	United States	circa 1993			1
Future of Source-Based Taxation of the Income of Multi-National Enterprises	(1993) 79 Cornell Law Review 18	Cornell Law Review	United States	circa 1993	HeinOnline / LexisNexis		3
"Using NAFTA to Introduce Formulary Apportionment"	(1993) 6 Tax Notes International 851	Tax Notes International	United States	circa 1993			1
"The Allocation of Income and Expenses Among Countries: Report on the Invitational Conference on Transfer Pricing"	(1993) 10 Australian Tax Forum 545	Australian Tax Forum	Australia	circa 1993			1
"A Modified Fractional Apportionment Proposal for Tax Transfer Pricing"	(1992) 54 Tax Notes 719	Tax Notes	United States	circa 1992			1
"Arm ’ s-Length Pricing: Some Economic Perspectives"	(1992) 54 Tax Notes 731	Tax Notes	United States	circa 1992			1
"New Directions Needed for Solution of the Transfer Pricing Tax Puzzle"	(1992) 5 Tax Notes International 399	Tax Notes International	United States	circa 1992			2
"A Model Tax Treaty for the Asia-Pacific Region?"	(1991) 45 Bulletin for International Fiscal Documentation 99	Bulletin for International Fiscal Documentation		circa 1991			3
Taxation Implications of Global Trading	(1990) 48 Tax Notes 1143	Tax Notes	United States	circa 1990			3
"Intercompany Transfer Pricing for the Layman"	(1990) 49 Tax Notes 211	Tax Notes	United States	circa 1990			1
"Transaction Cost, Production Cost, and Transfer Pricing"	(1989) 44 Tax Notes 1391	Tax Notes	United States	circa 1989			1
"Developments in Transfer Pricing Enforcement and Complex Audit Strategy in the Australian Taxation Office"	(1988) 5 Australian Tax Forum 471	Australian Tax Forum	Australia	circa 1988			2
"The Interjurisdictional Allocation of Income"	(1986) 3 Australian Tax Forum 333	Australian Tax Forum	Australia	circa 1986			1
"The Unitary Method and the Myth of Arm ’ s Length"	(1986) 30 Tax Notes 625	Tax Notes	United States	circa 1986			2
"The Interjurisdictional Allocation of Income and the Unitary Taxation Debate"	(1986) 34 Canadian Tax Journal 1337	Canadian Tax Journal	Canada	circa 1986			1
2 Act 1915	2 Act 1915		United Kingdom	circa 1915			69