LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

"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
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
"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
"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
"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
"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
"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
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
"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
"Evaluating Tax Policy for Location Decisions"	(2003) 10 International Tax and Public Finance 107	International Tax and Public Finance		circa 2003			1
"Taxing Cross-Border Intercompany Transactions: Are Financing Activities Fungible?"	(2015) 30 (3) Australian Tax Forum 627	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
[2016] Tax Notes 1	[2016] Tax Notes 1	Tax Notes	United States	circa 2016			1