"Purism and Contextualism within International Tax Law Analysis: How Traditional Analysis Fails Developing Countries"

(2007) 5 (2) E-Journal of Tax Research 199

Cockfield, Arthur

E-Journal of Tax Research

Australia

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
"The International Income Taxation of Portfolio Debt in the Presence of Bi-Directional Capital Flows"	(2006) 4 E-Journal of Tax Research 5	E-Journal of Tax Research	Australia	circa 2006	AustLII	2
"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	2
"Fairness and the Taxation of International Income"	(1998) 29 Law and Policy in International Business 145	Law and Policy in International Business	United States	circa 1998	HeinOnline	3
"Bridging The North/South Divide: International Redistribution And Tax Competition"	(2004) 26 Michigan Journal of International Law 371	Michigan Journal of International Law	United States	circa 2004	HeinOnline / LexisNexis	2
"Global Trajectories of Tax Reform: The Discourse of Tax Reform in Developing and Transition Countries"	(2003) 44 Harvard International Law Journal 139	Harvard International Law Journal	United States	circa 2003	HeinOnline / LexisNexis	3
"Jurisdiction to Tax Income and Consumption in the New Economy: A Theoretical and Comparative Perspective"	(2003) 38 Georgia Law Review 1	Georgia Law Review	United States	circa 2003	HeinOnline / LexisNexis	1
"Who Watches the Watchers? A Law and Technology Perspective on Government and Private Sector Surveillance"	[2003] Queens Law Journal 364	Queen's Law Journal	Canada	circa 2003	HeinOnline / LexisNexis	1
"Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies"	(2001) 26 Brooklyn Journal of International Law 1357	Brooklyn Journal of International Law	United States	circa 2001	HeinOnline / LexisNexis	5
"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	2
"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
"Balancing National Interests In The Taxation Of Electronic Commerce Business Profits"	(1999) 74 Tulane Law Review 133	Tulane Law Review	United States	circa 1999	HeinOnline / LexisNexis	2
"Tax Integration under NAFTA: Resolving the Conflict between Economic and Sovereignty Interests"	(1998) 34 Stanford Journal of International Law 39	Stanford Journal of International Law	United States	circa 1998	HeinOnline / LexisNexis	1
"Of US International Taxation"	(1997) 46 Duke Law Journal 1021	Duke Law Journal	United States	circa 1997	HeinOnline / LexisNexis	10
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
"The David R Tillinghast Lecture - "What'S Source Got To Do With It?" Source Rules And US International Taxation"	(2002) 56 Tax Law Review 81	Tax Law Review	United States	circa 2002	HeinOnline / Westlaw	1
"The Strategy of Judging: Evidence from Administrative Law"	(2002) 31 Journal of Legal Studies 61	Journal of Legal Studies	United States	circa 2002	HeinOnline / Westlaw	1
"Taxation of Electronic Commerce: Economic Objectives, Technological Constraints, and Tax Law"	(1997) 52 Tax Law Review 269	Tax Law Review	United States	circa 1997	HeinOnline / Westlaw	2
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
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
"Economic Analysis of Law: Some Realism About Nominalism"	(1974) 60 Virginia Law Review 451	Virginia Law Review	United States	circa 1974	LexisNexis	7
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	3
Good Governance at the Supranational Scale: Globalizing Administrative Law	(2006) 115 Yale Law Journal 1490	Yale Law Journal	United States	1 Jan 2006	WorldLII	11
Attorney General of Canada, Plaintiff-Appellant, v RJ Reynolds Tobacco Holdings, Inc , RJ Reynolds Tobacco Co , RJ Reynolds Tobacco International, Inc , RJR-MacDonald, Inc , RJ Reynolds Tobacco Co, Puerto Rico, Northern Brands International, Inc , and Canadian Tobacco Manufacturers Council, Defendants-Appellees	268 F3d 103	United States Court of Appeals, Second Circuit	United States	12 Oct 2001	WorldLII	14
Quill Corporation v North Dakota	504 US 298; 119 L Ed 2d 91; 112 SCt 1904	United States Supreme Court	United States	26 May 1992	WorldLII	50
National Bellas Hess, Inc v Department of Revenue of Ill	386 US 753; 18 L Ed 2d 505; 87 SCt 1389	United States Supreme Court	United States	8 May 1967	WorldLII	19
"The Law and Economics of Digital Taxation: Challenging Traditional Tax Law and Principles"	(2002) 56 Bulletin for International Fiscal Documentation 606	Bulletin for International Fiscal Documentation		circa 2002		1
"Key Issues and Options in International Taxation: Taxation in an Interdependent World"	[2001] Bulletin for International Fiscal Documentation 546	Bulletin for International Fiscal Documentation		circa 2001		1
"International Constraints on National Tax Policy"	(2003) 30 Tax Notes International 1127	Tax Notes International	United States	circa 2003		2
"A Pure Theory of Local Expenditures"	(1956) 64 Journal of Political Economy 416	Journal of Political Economy	United States	circa 1956		25
"Harmonization of Direct Taxation in the European Community: From Neumark to Ruding"	(1992) 40 Canadian Tax Journal 600	Canadian Tax Journal	Canada	circa 1992		1
Taxation Versus the Arm's Length Principle: The Battle Among Doubting Thomases, Purists and Pragmatists'	(2004) 52 Canadian Tax Journal 114	Canadian Tax Journal	Canada	circa 2004		1
"Harmful Tax Competition: An Evaluation of the OECD Initiative"	(2004) 34 Tax Notes International 1037	Tax Notes International	United States	circa 2004		1
"Territoriality-Based Taxation in an Increasingly Common Market and Globalization Economy: Nightmare and Challenge of International Taxation in the New Age"	(1992) 1 EC Tax Review 70	EC Tax Review	Europe	circa 1992		1
"Economics and Law: Two Cultures in Tension"	(1987) 54 Tennessee Law Review 161	Tennessee Law Review	United States	circa 1987		1
"World vs Source Taxation of Income A Review and Re-evaluation of Arguments (Part III)"	(1988) 11 Intertax International Tax Review 393	Intertax. International Tax Review		circa 1988		1
R v Crown Forest Industries	2 SCR 802			circa 2001		1
"Economic Imperialism"	(2000) 115 Quarterly Journal of Economics 99	Quarterly Journal of Economics	United States	circa 2000		1
"An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates"	[1988] Quarterly Journal of Economics 225	Quarterly Journal of Economics	United States	circa 1988		1
Nat'l Westminster Bank, PLC v United States	58 Fed Cl 491		United States	circa 2001		3

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