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"What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2016] Tax Notes 1	[2016] Tax Notes 1	Tax Notes	United States	circa 2016			1
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 4)	[2015] FCA 1092; (2015) 102 ATR 13	Federal Court of Australia	Australia - Commonwealth	23 Oct 2015	AustLII		22
"Taxing Cross-Border Intercompany Transactions: Are Financing Activities Fungible?"	(2015) 30 (3) Australian Tax Forum 627	Australian Tax Forum	Australia	circa 2015			1
"Thin Capitalisation Rules: A Second-Best Solution to the Cross-Border Debt Bias?"	(2015) 30 (2) Australian Tax Forum 299	Australian Tax Forum	Australia	circa 2015			1
"s Length Debt Test"	(2014) 21 (3) International Transfer Pricing Journal 177	International Transfer Pricing Journal		circa 2014			1
"Corporate Tax Reform in Australia: Lucky Escape for Lucky Country?"	[2013] 1 British Tax Review 59	British Tax Review	United Kingdom	circa 2013	Westlaw		1
"Interest Deductibility and the BEPS Action Plan: Nihil Novi Sub Sole?"	[2013] 5 British Tax Review 607	British Tax Review	United Kingdom	circa 2013	Westlaw		1
"Cross-Country Comparisons of the Effects of Leverage, Intangible Assets, and Tax Havens on Corporate Income Taxes"	(2012) 65 Tax Law Review 415	Tax Law Review	United States	circa 2012	HeinOnline / Westlaw		2
"Taxing the Financial Income of Multinational Enterprises by Employing a Hybrid Formulary and Arm's Length Allocation Method"	(2009) 28 Virginia Tax Review 619	Virginia Tax Review	United States	circa 2009	HeinOnline / LexisNexis		2
"The Quest to Tax Financial Income in a Global Economy: Emerging to an Allocation Phase"	(2008) 28 Virginia Tax Review 165	Virginia Tax Review	United States	circa 2008	HeinOnline / LexisNexis		2
"Evaluating Tax Policy for Location Decisions"	(2003) 10 International Tax and Public Finance 107	International Tax and Public Finance		circa 2003			1
"Thin Capitalisation Legislation and the Australia/United States Double Tax Convention: Can They Work Together?"	(2000) 3 Journal of Australian Taxation 4	Journal of Australian Taxation	Australia	circa 2000	AustLII		1
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII		439