LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Journal Article | Law Reform Reports Referring to this Journal Article | Law Journal Articles Referring to this Journal Article | Legislation Cited | Cases and Articles Cited

Help

"The Importance Of Lawyers In International Tax Policy Design And Development: An Exploration And Extension Of The Legal-Economic Literature"   flag 

(2019) 42 University of New South Wales Law Journal 269
Kayis-Kumar, Ann
University of New South Wales Law Journal
Australia

Legislation Cited

Legislation Name Provision
Tax and Superannuation Laws Amendment (2014 Measures No 4) Bill 2014 (Cth)
Income Tax Assessment Act 1997 (Cth)
Tax and Superannuation Laws Amendment (2014 Measures No 4) Act 2014 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2017] British Tax Review 80 [2017] British Tax Review 80 British Tax Review United Kingdom circa 2017 Westlaw flag 1
(2016) 14 E-Journal of Tax Research 359 (2016) 14 E-Journal of Tax Research 359 E-Journal of Tax Research Australia circa 2016 flag 1
(2016) 31 Australian Tax Forum 363 (2016) 31 Australian Tax Forum 363 Australian Tax Forum Australia circa 2016 flag 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 flag 22
"Thin Capitalisation Rules: A Second-Best Solution to the Cross-Border Debt Bias?" (2015) 30 Australian Tax Forum 299 Australian Tax Forum Australia circa 2015 flag 1
"Taxing Cross-Border Intercompany Transactions: Are Financing Activities Fungible?" (2015) 30 Australian Tax Forum 627 Australian Tax Forum Australia circa 2015 flag 1
"Corporate Tax Reform in Australia: Lucky Escape for Lucky Country?" [2013] British Tax Review 59 British Tax Review United Kingdom circa 2013 Westlaw flag 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 flag 2
[2011] AC 4566 [2011] AC 4566 United Kingdom circa 2011 LexisNexis / Westlaw flag 1
"Thin Capitalization and Interest Deduction Rules: A Worldwide Survey" (2010) 60 Tax Notes International 683 Tax Notes International United States circa 2010 flag 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 flag 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 flag 2
"Belgium Targets Risk Capital Deduction Abuses" (2007) 48 Tax Notes International 627 Tax Notes International United States circa 2007 flag 1
"Corporation Tax Reform - Politics and Public Law" [2007] British Tax Review 374 British Tax Review United Kingdom circa 2007 Westlaw flag 1
"Sourcing the "Unsourceable": The Cost Sharing Regulations and the Sourcing of Affiliated-Intangible Related Transactions" (2007) 26 Virginia Tax Review 631 Virginia Tax Review United States circa 2007 HeinOnline / LexisNexis flag 1
"Banes of an Income Tax: Legal Fictions, Elections, Hypothetical Determinations, Related Party Debt" (2004) 26 Sydney Law Review 17 Sydney Law Review Australia circa 2004 AustLII flag 1
"Aligning Taxable Profits and Accounting Profits: Accounting standards, legislators and judges" (2004) 2 E-Journal of Tax Research 71 E-Journal of Tax Research Australia circa 2004 AustLII flag 1
"Income Taxation: A Structure Built on Sand" (2002) 24 Sydney Law Review 301 Sydney Law Review Australia circa 2002 HeinOnline flag 8
"Moral Principle in the Law of Insider Trading" (1999) 78 Texas Law Review 375 Texas Law Review United States circa 1999 HeinOnline / LexisNexis flag 3
"The Judiciary and its Role in the Tax Reform Process" (1999) 2 Journal of Australian Taxation 66 Journal of Australian Taxation Australia circa 1999 Informit / LexisNexis flag 2
"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 flag 3
"Complexity and the Internal Revenue Code: The Problem of the Management of Tax Detail" (1969) 34 Law and Contemporary Problems 673 Law and Contemporary Problems United States circa 1969 HeinOnline / LexisNexis flag 2

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback