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"Is an International Tax Organisation an Appropriate Forum for Administering Binding Rulings and APAS?"     1

Law Journal Articles Referring to this Journal Article

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Democratic Discourse, Taxation and Hypothecation"	(2012) 14 Journal of Australian Taxation 89	Barrett, Jonathan	Australia	circa 2012	AustLII

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
"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
"Beyond the Sovereign State"	(1993) 56 Modern Law Review 1	Modern Law Review	United Kingdom	circa 1993	HeinOnline		7
"Decentralized Law for a Complex Economy: The Structural Approach to Adjudicating the New Law Merchant"	(1996) 144 University of Pennsylvania Law Review 1643	University of Pennsylvania Law Review	United States	circa 1996	HeinOnline / LexisNexis		11
"Formulating International Tax Laws in the Age of Electronic Commerce: The Possible Ascendancy of Residence-Based Taxation in an Era of Eroding Traditional Income Tax Principles"	(1998) 146 University of Pennsylvania Law Review 1949	University of Pennsylvania Law Review	United States	circa 1949	HeinOnline / LexisNexis		3
"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
"Harmonisation of direct taxation within the European community: some implications for Australia"	(1990) 19 Australian Tax Review 256	Australian Tax Review	Australia	circa 1990	Legal Online / Informit		1
"ILM Content Summary"	(1994) 33 International Legal Materials 13	International Legal Materials	United States	circa 1994	HeinOnline		2
"ILM Content Summary"	(1994) 33 International Legal Materials 44	International Legal Materials	United States	circa 1994	HeinOnline		2
"ILM Content Summary"	(1994) 33 International Legal Materials 112	International Legal Materials	United States	circa 1994	HeinOnline		2
"International Law and Global Public Health"	(1999) 48 University of Kansas Law Review 1	University of Kansas Law Review	United States	circa 1999	HeinOnline / Westlaw		2
"Of US International Taxation"	(1997) 46 Duke Law Journal 1021	Duke Law Journal	United States	circa 1997	HeinOnline / LexisNexis		10
"The Futility of Unification and Harmonization in International Commercial Law"	39 Virginia Journal of International Law 743	Virginia Journal of International Law	United States	circa 1949	HeinOnline / LexisNexis		7
"The New WTO Dispute Settlement Procedure: An Overview of the First Three Years"	(1999) 8 Minnesota Journal of Global Trade 1	Minnesota Journal of Global Trade	United States	circa 1999	Westlaw		7
"The Structure of International Taxation: A Proposal for Simplification"	(1996) 74 Texas Law Review 1301	Texas Law Review	United States	circa 1996	HeinOnline / LexisNexis		3
"The Two Faces of Tax Neutrality: Do They Interact or Are They Mutually Exclusive?"	(1990) 18 Northern Kentucky Law Review 1	Northern Kentucky Law Review	United States	circa 1990	HeinOnline / Westlaw		3
"What are the lessons for Australia from New Zealand's first comprehensive remedial review of its binding rulings regime?"	(2000) 29 Australian Tax Review 133	Australian Tax Review	Australia	circa 2000	Legal Online / Informit		3
(1957) 298 Unts 11	(1957) 298 UNTS 11		International	circa 1957			36
, Commentary: A View from the North	49 Tax Law Review 745	Tax Law Review	United States	circa 1949	HeinOnline / Westlaw		1
, Commentary: Formulary Taxation and NAFTA	49 Tax Law Review 759	Tax Law Review	United States	circa 1949	HeinOnline / Westlaw		1
, Commentary: What ’ s Trade got to do with it?	49 Tax Law Review 593	Tax Law Review	United States	circa 1949	HeinOnline / Westlaw		1
, Taxation of International Activity: FDAP, ECI and the Dual Capacity of an Employee as a Taxpayer	15 Virginia Tax Review 653	Virginia Tax Review	United States	circa 1949	HeinOnline / LexisNexis		1
: A Theory of Economic Sovereignty: An Alternative to Extraterritorial Jurisdictional Disputes	22 Stanford Journal of International Law 337	Stanford Journal of International Law	United States	circa 1949	HeinOnline / LexisNexis		1
[1992] 1 CMLR 573	[1992] 1 CMLR 573		Europe	circa 1992			1
A Perspective on International Tax Policy	26 Tax Notes 701	Tax Notes	United States	circa 1949			1
A Puzzle of Sovereignty	27 California Western International Law Journal 241	California Western International Law Journal	United States	circa 1949	HeinOnline / LexisNexis		1
A Study of the International Tax Policy Process: Defining the Rules for Sourcing Income from Isolated Sales of Goods	29 Harvard International Law Journal 393	Harvard International Law Journal	United States		HeinOnline / LexisNexis		1
Alternatives for International Tax Reform	49 Tax Law Review 599	Tax Law Review	United States		HeinOnline / Westlaw		1
Antilegalistic Approaches to Resolving Disputes Between Governments: A Comparison of the International Tax and Trade Regimes	23 Yale Journal of International Law 79	Yale Journal of International Law	United States	circa 1949	HeinOnline / LexisNexis		2
Comment on Shay and Summers: Selected International Aspects of Fundamental Tax Reform Proposals	51 University of Miami Law Review 1085	University of Miami Law Review	United States	circa 1949	HeinOnline / LexisNexis		1
Comment: What ’ s on Second?	51 University of Miami Law Review 1079	University of Miami Law Review	United States	circa 1949	HeinOnline / LexisNexis		1
Commentary: Issues in the Design of Formulary Apportionment in the Context of NAFTA	49 Tax Law Review 795	Tax Law Review	United States	circa 1949	HeinOnline / Westlaw		1
Commentary: The Design of Tax Rules for the North American Free Trade Alliance	49 Tax Law Review 769	Tax Law Review	United States	circa 1949	HeinOnline / Westlaw		1
Comments on "Sovereignty and Regionalism"	27 Law & Pol Int Bus 1181		United States	circa 1949			1
Comments on Professor Peroni ’ s paper on Reform of the United States International Income Tax Rules	51 University of Miami Law Review 1013	University of Miami Law Review	United States	circa 1949	HeinOnline / LexisNexis		1
Corporate Integration, Tax Treaties and the Division of the International Tax Base: Principles and Practices	24 Tax Law Review 565	Tax Law Review	United States	circa 1949	HeinOnline / Westlaw		1
Corporate Tax Policy for the Twenty-first Century: Integration and Redeeming Social Value	50 Washington and Lee Law Review 495	Washington and Lee Law Review	United States	circa 1949	HeinOnline		1
Effectively Connected Income	42 Tax Law Review 689	Tax Law Review	United States	circa 1949	HeinOnline / Westlaw		1
Electronic Commerce: International Policy Implications for Revenue Authorities and Governments	19 Virginia Tax Review 74	Virginia Tax Review	United States	circa 1949	HeinOnline / LexisNexis		1
European Integration: Reflections on its Limits and Effects	1 Indiana Journal of Global Legal Studies 185	Indiana Journal of Global Legal Studies	United States	circa 1949	HeinOnline / Westlaw		1
European Tax Harmonization and the Implications for US Tax Policy	19 Boston College International and Comparative Law Review 109	Boston College International and Comparative Law Review	United States	circa 1949	HeinOnline / LexisNexis		1
Formulary Taxation in the North American Free Trade Zone	(1994) 49 Tax Law Review 691	Tax Law Review	United States	circa 1994	HeinOnline / Westlaw		2
Funding the Welfare State: Globalization and the Taxation of Business in Advanced Market Economies	46 Political Studies 671	Political Studies	United Kingdom	circa 1949			1
Globalization of Law, Politics, and Markets--Implications for Domestic Law--A European Perspective	1 Indiana Journal of Global Legal Studies 9	Indiana Journal of Global Legal Studies	United States	circa 1949	HeinOnline / Westlaw		3
Globalization of Markets and its Impact on Domestic Institutions	1 Indiana Journal of Global Legal Studies 83	Indiana Journal of Global Legal Studies	United States	circa 1949	HeinOnline / Westlaw		1
Globalization of Transnational Business: The Challenge for International Tax Policy	25 Intertax International Tax Review 143	Intertax. International Tax Review		circa 1949			1
Globalization, International Institutions, and the Erosion of National Sovereignty and Democracy	95 Michigan Law Review 1944	Michigan Law Review	United States	circa 1944	HeinOnline / LexisNexis		3
Globalization: An Analytical Framework	3 Indiana Journal of Global Legal Studies 375	Indiana Journal of Global Legal Studies	United States	circa 1949	HeinOnline / Westlaw		2
Guidelines for Taxing International Capital Flows: An Economic Perspective	46 National Tax Journal 309	National Tax Journal	United States	circa 1949			1
Guidelines for Taxing International Capital Flows: The Legal Perspective	46 National Tax Journal 315	National Tax Journal	United States	circa 1949			1
Harmonization of Corporate Taxes in a Single European Market: Recent Developments and Prospects	40 Canadian Tax Journal 1051	Canadian Tax Journal	Canada	circa 1949			1
Harmonization of Law and Procedures in a Globalised World: Why, What and How?	60 Antitrust Law Journal 593	Antitrust Law Journal	United States	circa 1949	HeinOnline		2
International Aspects of Fundamental Tax Restructuring: Practice or Principle?	51 University of Miami Law Review 1093	University of Miami Law Review	United States	circa 1949	HeinOnline / LexisNexis		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
International Taxation: A 20-Year View	57 Tax Notes 945	Tax Notes	United States	circa 1949			2
Internationalization and changes in OECD countries: The Importance of Domestic Veto Players	(1998) 31 Comparative Political Studies 321	Comparative Political Studies		circa 1998			2
Introduction	1 Indiana Journal of Global Legal Studies 1	Indiana Journal of Global Legal Studies	United States	circa 1949	HeinOnline / Westlaw		2
Investment in United States Property by Controlled Foreign Corporations: A Proposal for Reform	19 Rutgers Law Journal 367	Rutgers Law Journal	United States	circa 1949	HeinOnline / LexisNexis		1
Jeux Sans Fronti è res: Tax Competition and Tax Coordination when Countries Differ in Size	83 American Economic Review 877	American Economic Review	United States	circa 1949			1
Legislative Overrides of Tax Treaties	37 Tax Notes 931	Tax Notes	United States	circa 1949			1
NAFTA and the Taxation of Corporate Investment: A View from within NAFTA	49 Tax Law Review 529	Tax Law Review	United States	circa 1949	HeinOnline / Westlaw		1
National versus International Approaches to Cross-Border Tax Issues	54 Tax Notes 589	Tax Notes	United States	circa 1949			1
North American Free Trade Area	(1992) 32 International Legal Materials 289	International Legal Materials	United States	circa 1992	HeinOnline		43
OECD taxes revisited	214 OECD Observer 28	OECD Observer		circa 1949			1
Reforming GATT Adjudication Procedures: The Lessons of the DISC Case	72 Minnesota Law Review 1443	Minnesota Law Review	United States	circa 1949	HeinOnline / LexisNexis		1
Rethinking Tax Treaties in a Strategic World with Disparate Tax Systems	81 Virginia Law Review 1753	Virginia Law Review	United States	circa 1949	LexisNexis		1
see C Neil Stephens, A Progressive Analysis of the Efficiencies of Capital Import Neutrality	30 Law & Pol Int Bus 159		United States	circa 1949			1
Selected International Aspects of Fundamental Tax Reform Proposals	(1997) 51 University of Miami Law Review 1029	University of Miami Law Review	United States	circa 1997	HeinOnline / LexisNexis		1
Simplifying International Jurisdiction for United States Transfer Taxes: Retain Citizenship and Replace Domicile with the Green Card Test	(1992) 76 Marquette Law Review 73	Marquette Law Review	United States	circa 1992	HeinOnline / LexisNexis		2
Slicing the Shadow: A Proposal for Updating United States International Taxation	(1993) 58 Tax Notes 1511	Tax Notes	United States	circa 1993			2
Sovereignty ” and International Organizations	3 UC Davis Law Review 159	U.C. Davis Law Review	United States	circa 1949	HeinOnline / LexisNexis		1
Sovereignty and Regionalism	27 Law & Pol Int Bus 1073		United States	circa 1949			1
Sovereignty and the Regulation of International Business in the Tax Area	(1994) 20 Canada-United States Law Journal 267	Canada-United States Law Journal	United States	circa 1994	HeinOnline / Westlaw		2
Subsidiarity and Sovereignty in the European Union	18 Fordham International Law Journal 616	Fordham International Law Journal	United States	circa 1949	HeinOnline / Westlaw		1
Tax Harmonization and Coordination in Europe and America	9 Connecticut Journal of International Law 767	Connecticut Journal of International Law	United States	circa 1949	HeinOnline / LexisNexis		1
Taxation: Global Planning	131 Chartered Accountant Magazine 32	Chartered Accountant Magazine		circa 1949			1
Taxing Global Trading: An Appropriate Testing Ground for Apportionment?	1 Minnesota Journal of Global Trade 201	Minnesota Journal of Global Trade	United States	circa 1949	Westlaw		1
Challenges of Applying VAT and Income Tax Territoriality Concepts and Rules to International Electronic Commerce	(1998) 26 Intertax International Tax Review 52	Intertax. International Tax Review		circa 1998			2
Coherence of International Taxation	81 Columbia Law Review 1	Columbia Law Review	United States	circa 1949	HeinOnline / LexisNexis		1
Economies of International Tax Policy: Some Old and New Approaches	(1990) 47 Tax Notes 581	Tax Notes	United States	circa 1990			1
Future International Tax Environment	29 International Tax Journal 1	International Tax Journal	United States	circa 1949	HeinOnline		1
Future of Capital Export Neutrality: A Comment on Robert Peroni ’ s Path to Progressive Reform of the United States International Tax Rules	(1997) 51 University of Miami Law Review 1019	University of Miami Law Review	United States	circa 1997	HeinOnline / LexisNexis		2
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
Globalization of Law	1 Indiana Journal of Global Legal Studies 37	Indiana Journal of Global Legal Studies	United States	circa 1949	HeinOnline / Westlaw		1
Grand Illusion: A Neutral System for the Taxation of International Transactions	75 Virginia Law Review 919	Virginia Law Review	United States		LexisNexis		2
International Transfer-Pricing Debate	43 Canadian Tax Journal 1566	Canadian Tax Journal	Canada				1
Jurisdiction of a Sovereign State	26 Harvard Law Review 241	Harvard Law Review	United States		HeinOnline / LexisNexis		1
Monti Report: The uphill task of harmonizing direct tax systems of EC member states	1 EC Tax Review 31	EC Tax Review	Europe				1
Rise and Fall of Arm ’ s Length: A Study in the Evolution of US International Taxation	(1995) 15 Virginia Tax Review 89	Virginia Tax Review	United States	circa 1995	HeinOnline / LexisNexis		2
Roles of Advance Rulings in International Transfer Pricing	39 Canadian Tax Journal 1563	Canadian Tax Journal	Canada	circa 1949			1
Taxation Implications of Global Trading	(1990) 48 Tax Notes 1143	Tax Notes	United States	circa 1990			3
Unitary Method: Thirteen Questions and Answers	10 Tax Notes 891	Tax Notes	United States				1
Toward Unilateral Coherence in Determining Jurisdiction to Tax Income	(1989) 30 Harvard International Law Journal 1	Harvard International Law Journal	United States	circa 1989	HeinOnline / LexisNexis		1
Trade and Tariffs of	(1994) 33 International Legal Materials 1	International Legal Materials	United States	circa 1994	HeinOnline		3
US International Tax Policy: Where are we? Where should we be going?	47 Tax Notes 331	Tax Notes	United States	circa 1949			1
3 Low 2	3 Low 2		United States - Massachusetts	circa 1949			1