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"An Old Tax is a Simple Tax: A Back to the Future Suggestion for the Simplification of Australian Corporate-Shareholder Taxation"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"Problems with franking credits flowing through partnerships and trusts: the 2004 amendments and a simpler alternative"	(2005) 34 Australian Tax Review 154	Australian Tax Review	Australia	circa 2005	Legal Online / Informit		1
Agreement Between the Government of Australia and the Government of the United Mexican States for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect To Taxes on Income (Mexico City, 9 September 2002)	[2004] ATS 4		Australia	circa 2004	AustLII		10
Convention between the Government of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains	[2003] ATS 22		Australia	circa 2003	AustLII		21
Treaty Notes	[2001] ATS 4		Australia	circa 2001	AustLII		5
"Income Tax Discrimination Against International Commerce"	(2001) 54 Tax Law Review 131	Tax Law Review	United States	circa 2001	HeinOnline / Westlaw		3
"Tax Reform and Tax Simplification: Some Conceptual Issues and a Preliminary Assessment"	(1999) 21 Sydney Law Review 500	Sydney Law Review	Australia	circa 1999	AustLII		8
"Half a Century of Changes in Taxation"	(1999) 53 Bulletin for International Fiscal Documentation 340	Bulletin for International Fiscal Documentation		circa 1999			1
Treaty Notes	[1999] ATS 34		Australia	circa 1999	AustLII		3
"The Original Intent Of US International Taxation"	(1997) 44 Duke Law Journal 1021	Duke Law Journal	United States	circa 1997	HeinOnline / LexisNexis		1
"Current Notes: Differential Treatment or Discrimination"	[1993] British Tax Review 435	British Tax Review	United Kingdom	circa 1993	Westlaw		1
(1992) 1 Florida Tax Review 51	(1992) 1 Florida Tax Review 51	Florida Tax Review	United States	circa 1992	HeinOnline / Westlaw		1
Agreement between Australia and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, and Protocol	[1992] ATS 41		Australia	circa 1992	AustLII		5
"Corporate Integration, Tax Treaties and the Division of the International Tax Base: Principles and Practices"	(1992) 47 Tax Law Review 565	Tax Law Review	United States	circa 1992	HeinOnline / Westlaw		2
"The Non-discrimination Article in Tax Treaties, I and II"	[1991] British Tax Review 359	British Tax Review	United Kingdom	circa 1991	Westlaw		2
"Report on the Comparision of S Corporations and Partnerships: Part II"	(1991) 44 Tax Lawyer 813	Tax Lawyer	United States	circa 1991	HeinOnline		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
"Report on the Comparision of S Corporations and Partnerships: Part I"	(1991) 44 Tax Lawyer 483	Tax Lawyer	United States	circa 1991	HeinOnline		2
Protocol amending the Agreement between the Government of Australia and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income of 13 April 1976	[1990] ATS 26		Australia	circa 1990	AustLII		1
"Current Notes: Similar Enterprises"	[1989] British Tax Review 141	British Tax Review	United Kingdom	circa 1989	Westlaw		1
Agreement between Australia and Finland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, and Protocol	[1986] ATS 6		Australia	circa 1986	AustLII		1
Treaty Notes	[1984] ATS 2		Australia	circa 1984	AustLII		3
Convention between the Government of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income	[1983] ATS 16		Australia	circa 1983	AustLII		37
Treaty Notes	[1977] ATS 21		Australia	circa 1977	AustLII		2
"The Revision of the Income Tax Convention between the United States and the Federal Republic of Germany"	(1966) 21 Tax Law Review 399	Tax Law Review	United States	circa 1966	HeinOnline / Westlaw		1
Agreement between the Government of the Commonwealth of Australia and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income	[1960] ATS 6		Australia	circa 1960	AustLII		2
Agreement between the Government of the Commonwealth of Australia and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income	[1958] ATS 12		Australia	circa 1958	AustLII		2
Convention between the Government of the Commonwealth of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income	[1953] ATS 4		Australia	circa 1953	AustLII		1
Treaty Notes	[1947] ATS 18		Australia	circa 1947	AustLII		1
"The Effects of Complexity on Unintentional Non-compliance for Personal Taxpayers in Australia"	1 Australian Tax Forum 3	Australian Tax Forum	Australia	circa 2003			1