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"Taxation Issues in a World of Electronic Commerce"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1998] Business Review Weekly 60	[1998] Business Review Weekly 60	Business Review Weekly	Australia	circa 1998			1
"What Chance for the Virtual Taxman?"	(1997) 208 OECD Observer 16	OECD Observer		circa 1997			1
"Bilateral and Multilateral Exchanges of Information"	[1989] Taxation in Australia 657	Taxation in Australia	Australia	circa 1989			1
"International Information Flows ― The Tax Implications"	[1989] Australian Tax Forum 143	Australian Tax Forum	Australia	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 Caribbean Basin Exchange of Information Draft Agreement - A Technical Analysis"	(1985) 19 International Lawyer 949	International Lawyer	United States	circa 1985	HeinOnline		1
"Tax Havens"	(1982) 15 Vanderbilt Journal of Transnational Law 449	Vanderbilt Journal of Transnational Law	United States	circa 1982	HeinOnline / LexisNexis		1
"Tax Treaties ― Reciprocal Exchange of Information"	(1977) 7 Georgia Journal of International and Comparative Law 202	Georgia Journal of International and Comparative Law	United States	circa 1977	HeinOnline / LexisNexis		1
"Information Given for Tax Purposes from Switzerland to Foreign Countries Especially to the United States for the Prevention of Fraud or the Like in Relation to Certain American Taxes"	(1974) 30 Tax Law Review 47	Tax Law Review	United States	circa 1974	HeinOnline / Westlaw		1
Denmark, Fin-land, Iceland, Norway and Sweden	956 UNTS 61		International	circa 1974			1
Planche v Fletcher	99 ER 164		United Kingdom	circa 1974	CommonLII		8