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"Thin Capitalisation Legislation and the Australia/United States Double Tax Convention: Can They Work Together?"   flag  1

(2000) 3 Journal of Australian Taxation 4
Hanlon, Dean
Journal of Australian Taxation
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules" (2016) 14 (2) E-Journal of Tax Research 359 Kayis-Kumar, Ann Australia circa 2016 AustLII flag

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment Bill (No.4) 1987 (Cth)
Income Tax Assessment Act 1936 (Cth) s128B
Foreign Takeovers Act 1975 (Cth)
Income Tax (International Agreements) Act 1953 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
"A Critique of Double Tax Treaties as a Jurisdictional Coordination Mechanism" (1991) 8 Australian Tax Forum 301 Australian Tax Forum Australia circa 1991 flag 1
"Thin capitalisation" (1988) 17 Australian Tax Review 164 Australian Tax Review Australia circa 1988 Legal Online / Informit flag 1
"Thin Capitalisation: Application to Companies" (1989) 1 CCH Journal of Australian Taxation 8 CCH Journal of Australian Taxation Australia circa 1989 Informit flag 1
"Thin Capitalization Rules and the Arm's Length Principle" (1995) 2 International Transfer Pricing Journal 43 International Transfer Pricing Journal circa 1995 1

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