LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

Cases Referring to this Journal Article | Law Reform Reports Referring to this Journal Article | Law Journal Articles Referring to this Journal Article | Legislation Cited | Cases and Articles Cited

Help

"Twilight of the Neanderthals, or Are Bilateral Double Taxation Treaty Networks Sustainable?"   flag 

(2010) 34 Melbourne University Law Review 268
Taylor, C John
Melbourne University Law Review
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"The Negotiation and Drafting of the UK-Australia Double Taxation Treaty of 1946" [2009] British Tax Review 201 British Tax Review United Kingdom circa 2009 Westlaw flag 2
"A Comparitive Analysis of the Legislative Framework for the Transfer Pricing of Intangible Assets in Australia and the United States" (2008) 23 Australian Tax Forum 457 Australian Tax Forum Australia circa 2008 flag 1
Holb ö ck [2007] EUECJ C-157/05; [2007] ECR I-4051 Court of Justice of the European Communities Europe 24 May 2007 BAILII flag 28
Lasertec [2007] EUECJ C-492/04; [2007] 3 CMLR 5; [2007] ECR I-3775 Court of Justice of the European Communities Europe 10 May 2007 BAILII flag 7
A and B [2007] ECR I-3871 Europe circa 2007 flag 6
"s First Comprehensive Double Taxation Agreement" [2007] British Tax Review 211 British Tax Review United Kingdom circa 2007 Westlaw flag 2
Commission v Portugal (Environment & consumers) French Text [2006] EUECJ C-118/05; [2006] ECR I-11 Court of Justice of the European Communities Europe 12 Jan 2006 BAILII flag 1
"International Taxation of Income Derived from Electronic Commerce: Current Problems and Possible Solutions" (2006) 12 Boston University Journal of Science & Technology Law 310 Boston University Journal of Science & Technology Law United States circa 2006 HeinOnline flag 1
"The Rise of the Oecd as Informal "world tax organization" Through National Responses to E-commerce Tax Challenges" (2006) 8 Yale Journal of Law and Technology 136 Yale Journal of Law and Technology United States circa 2006 HeinOnline flag 2
Income Tax Discrimination and the Political and Economic Integration of Europe (2006) 115 Yale Law Journal 1186 Yale Law Journal United States 1 Jan 2006 WorldLII flag 3
D [2005] ECR I-5821 Europe circa 2005 flag 11
"US Tax Treaty Policy And The European Court Of Justice" (2005) 59 Tax Law Review 65 Tax Law Review United States circa 2005 HeinOnline / Westlaw flag 1
Commission v Austria [2002] EUECJ C-475/98; [2002] ECR I-9797 Court of Justice of the European Communities Europe 5 Nov 2002 BAILII flag 15
Commission v Sweden [2002] EUECJ C-468/98; [2002] ECR I-9575 Court of Justice of the European Communities Europe 5 Nov 2002 BAILII flag 10
Commission v Luxembourg [2002] EUECJ C-472/98; [2002] ECR I-9741 Court of Justice of the European Communities Europe 5 Nov 2002 BAILII flag 11
Commission v Germany [2002] EUECJ C-476/98; [2002] ECR I-9855 Court of Justice of the European Communities Europe 5 Nov 2002 BAILII flag 16
Commission v Finland [2002] EUECJ C-469/98; [2002] ECR I-9627 Court of Justice of the European Communities Europe 5 Nov 2002 BAILII flag 7
Commission v Denmark [2002] EUECJ C-467/98; [2002] ECR I-9519 Court of Justice of the European Communities Europe 5 Nov 2002 BAILII flag 13
Commission v United Kingdom [2002] EUECJ C-466/98; [2002] ECR I-9427 Court of Justice of the European Communities Europe 5 Nov 2002 BAILII flag 14
Commission v Belgium [2002] EUECJ C-471/98; [2002] ECR I-9681 Court of Justice of the European Communities Europe 5 Nov 2002 BAILII flag 13
Case C-324/00, Lankhorst-Hohorst GmbH v Finanzamt Steinfurt [2002] ECR I-11 Europe circa 2002 flag 2
"International Tax Cooperation and a Multilateral Treaty" (2001) 26 Brooklyn Journal of International Law 1641 Brooklyn Journal of International Law United States circa 2001 HeinOnline / LexisNexis flag 2
"The David R Tillinghast Lecture - Taxing International Income: Inadequate Principles, Outdated Concepts, And Unsatisfactory Policies" (2001) 54 Tax Law Review 261 Tax Law Review United States circa 2001 HeinOnline / Westlaw flag 2
Compagnie de Saint-Gobain (Free movement of persons) [1999] EUECJ C-307/97 Court of Justice of the European Communities Europe 21 Sep 1999 BAILII flag 69
Gschwind [1999] EUECJ C-391/97; [1999] ECR I-5451 Court of Justice of the European Communities Europe 14 Sep 1999 BAILII flag 18
"An Historic View of the Principle and Options for Double Tax Relief" [1999] British Tax Review 469 British Tax Review United Kingdom circa 1999 Westlaw flag 1
"Commentary" (1999) 53 Tax Law Review 39 Tax Law Review United States circa 1999 HeinOnline / Westlaw flag 3
Gilly [1998] EUECJ C-336/96; [1998] ECR I-2793 Court of Justice of the European Communities Europe 12 May 1998 BAILII flag 45
"Of US International Taxation" (1997) 46 Duke Law Journal 1021 Duke Law Journal United States circa 1997 HeinOnline / LexisNexis flag 10
"Financial Contract Innovation and Income Tax Policy" (1993) 107 Harvard Law Review 460 Harvard Law Review United States circa 1993 HeinOnline / LexisNexis flag 3
"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
(1988) 9 Northwestern Journal of International Law & Business 49 (1988) 9 Northwestern Journal of International Law & Business 49 Northwestern Journal of International Law & Business United States circa 1988 HeinOnline / Westlaw flag 1
(1994) 1973 Unts 354 (1994) 1973 UNTS 354 International circa 1973 flag 1
Agreement between the Government of the Commonwealth 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 Capital Gains [1968] ATS 9 Australia circa 1968 AustLII flag 6
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 flag 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 flag 2
(1953) 205 Unts 253 (1953) 205 UNTS 253 International circa 1953 flag 1
(1950) 196 Unts 291 (1950) 196 UNTS 291 International circa 1950 flag 1
(1950) 86 Unts 211 (1950) 86 UNTS 211 International circa 1950 flag 1
(1949) 127 Unts 189 (1949) 127 UNTS 189 International circa 1949 flag 1
(1949) 127 Unts 89 (1949) 127 UNTS 89 International circa 1949 flag 1
(1949) 209 Unts 129 (1949) 209 UNTS 129 International circa 1949 flag 1
(1948) 127 Unts 133 (1948) 127 UNTS 133 International circa 1948 flag 1
(1948) 173 Unts 67 (1948) 173 UNTS 67 International circa 1948 flag 1
(1948) 26 Unts 55 (1948) 26 UNTS 55 International circa 1948 flag 1
(1948) 74 Unts 3 (1948) 74 UNTS 3 International circa 1948 flag 1
(1948) 32 Unts 167 (1948) 32 UNTS 167 International circa 1948 flag 2
(1947) 17 Unts 211 (1947) 17 UNTS 211 International circa 1947 flag 1
(1946) 17 Unts 181 (1946) 17 UNTS 181 International circa 1946 flag 1
(1946) 27 Unts 207 (1946) 27 UNTS 207 International circa 1946 flag 1
(1946) 167 Unts 171 (1946) 167 UNTS 171 International circa 1946 flag 1
(1946) 86 Unts 77 (1946) 86 UNTS 77 International circa 1946 flag 1
1942 TS 983 1942 TS 983 South Africa - Transvaal circa 1942 flag 1
United States of America and Sweden - Convention for the Avoidance of Double Taxation and the Establishment of Rules of Reciprocal Administrative Assistance in the Case of Income and Other Taxes, with Protocol Signed at Washington, March 23rd, 1939 [1940] LNTSer 2; 199 LNTS 17 League of Nations Treaty Series International circa 1940 WorldLII flag 1
1939 TS 988 1939 TS 988 South Africa - Transvaal circa 1939 flag 1
Hungary and Sweden - Convention for the Avoidance of Double Taxation in the Matter of Direct Taxes, and Final Protocol Signed at Budapest, June 17th, 1936 [1938] LNTSer 6; 184 LNTS 11 League of Nations Treaty Series International circa 1938 WorldLII flag 1
Denmark and Finland - Agreement for the Prevention of Double Taxation in the Matter of Direct Taxes, and Final Protocol Signed at Copenhagen, December 2nd, 1937 [1938] LNTSer 106; 187 LNTS 379 League of Nations Treaty Series International circa 1938 WorldLII flag 1
France and Sweden - Convention for the Avoidance of Double Taxation and for the Establishment of Rules for Reciprocal Administrative Assistance in the Case of Direct Taxes, with Protocol, Complementary Declaration and Final Protocol Signed at Paris, December 24th, 1936 [1938] LNTSer 3; 184 LNTS 35 League of Nations Treaty Series International circa 1938 WorldLII flag 1
United States of America and France - Convention concerning Double Taxation, and Protocol Signed at Paris, April 27th, 1932 [1936] LNTSer 4; 164 LNTS 211 League of Nations Treaty Series International circa 1936 WorldLII flag 1
Germany and Finland - Convention concerning Legal Protection and Assistance in Matters relating to Taxation, and final Protocol, signed at Helsinki, September 25th, and Exchange of Notes constituting an Agreement concluded under article 19 of the said Convention, Berlin, August 3rd, 1936, and Helsinki, October 6th, 1936 [1936] LNTSer 219; 173 LNTS 11 League of Nations Treaty Series International circa 1936 WorldLII flag 1
"Allocation of Business Income: The Draft Convention of the League of Nations" (1934) 34 Columbia Law Review 473 Columbia Law Review United States circa 1934 HeinOnline / LexisNexis flag 1
Roumania and Yugoslavia - Convention concerning the Abolition of Double Taxation and regulating Administrative Assistance in the Matter of Direct Taxes Signed at Belgrade, January 30th, 1933 [1934] LNTSer 53; 146 LNTS 99 League of Nations Treaty Series International circa 1934 WorldLII flag 1
[1932] TS 24 [1932] TS 24 South Africa - Transvaal circa 1932 flag 1
United States of America and France - Exchange of Notes constituting an Arrangement regarding Relief from Double Income Tax on Shipping Profits Washington, June 11 and July 8, 1927 [1931] LNTSer 91; 114 LNTS 413 League of Nations Treaty Series International circa 1931 WorldLII flag 1
United States of America and Denmark and Iceland - Exchange of Notes constituting and Arrangement for the reciprocal Exemption of Shipowners from Income Taxation Washington, October 24 and 28 and December 5, 1922 [1931] LNTSer 74; 113 LNTS 381 League of Nations Treaty Series International circa 1931 WorldLII flag 1
Hungary and Poland - Convention for the Prevention of Double Taxation in the matter of Direct Taxes Signed at Warsaw, May 12, 1928 [1931] LNTSer 228; 123 LNTS 47 League of Nations Treaty Series International circa 1931 WorldLII flag 1
Germany and Sweden - Agreement for the Adjustment of Internal and External Taxation and in particular for the Prevention of Double Taxation in the matter of Direct Taxes, with Final Protocol, signed at Berlin, April 25, 1928, and Exchange of Notes relating thereto of the same date [1928] LNTSer 230; 81 LNTS 281 League of Nations Treaty Series International circa 1928 WorldLII flag 1
(1926) 933 Unts 169 (1926) 933 UNTS 169 International circa 1926 flag 1
Germany and Italy - Convention for the Avoidance of Double Taxation and the Settlement of other Questions connected with direct Taxes, with Final Protocol Signed at Rome, October 31, 1925 [1926] LNTSer 209; 53 LNTS 245 League of Nations Treaty Series International circa 1926 WorldLII flag 1
Italy and Czechoslovakia - Convention for the Prevention of Double Taxation and the Settlement of other Questions concerning Direct Taxation, and Final Protocol, signed at Rome, March 1, 1924 [1925] LNTSer 129; 36 LNTS 229 League of Nations Treaty Series International circa 1925 WorldLII flag 1
[1924] TS 25 [1924] TS 25 South Africa - Transvaal circa 1924 flag 1
Grand Illusion: A Neutral System for the Taxation of International Transactions 75 Virginia Law Review 919 Virginia Law Review United States circa 1936 LexisNexis flag 2
"The David R Tillinghast Lecture - Are Tax Treaties Necessary?" 53 Tax Law Review 1 Tax Law Review United States circa 1936 HeinOnline / Westlaw flag 4

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback