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"Multilateral Tax Convention to Prevent Base Erosion and Profit Shifting"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
"Foreign Trusts, the Panama Papers and the Sherwan Report"	[2017] New Zealand Law Review 59	New Zealand Law Review	New Zealand	circa 2017	HeinOnline / Informit / LexisNexis		1
"Tax Avoidance, the Rule of Law and the New Zealand Supreme Court"	[2011] New Zealand Law Review 35	New Zealand Law Review	New Zealand	circa 2011	HeinOnline / Informit / LexisNexis		2
"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
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII		153
"BEPS Action 6: Tax Treaty Abuse"	(2015) 43 Intertax International Tax Review 122	Intertax. International Tax Review		circa 2015			1
(2000) 32 New York University Journal of International Law & Politics 939	(2000) 32 New York University Journal of International Law & Politics 939	New York University Journal of International Law & Politics	United States	circa 2000			2
"A Multilateral Instrument for Implementing Changes to Double Tax Treaties: Problems and Prospects"	(2016) 44 Intertax International Tax Review 823	Intertax. International Tax Review		circa 2016			1