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Commissioner of Inland Revenue v E R Squibb & Sons (NZ) Ltd CA276/91   flag  12

[1992] NZCA 258; (1992) 6 PRNZ 601; (1992) 17 TRNZ 97; (1992) 14 NZTC 9,146
Court of Appeal of New Zealand
New Zealand
2nd October, 1992

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Disputant X v Commissioner of Inland Revenue [2018] NZTRA 6 New Zealand Taxation Review Authority New Zealand 12 Jul 2018 NZLII flag
Chatfield & Co Ltd v Commissioner of Inland Revenue [2015] NZHC 2099; (2015) 27 NZTC 22-024 High Court of New Zealand New Zealand 1 Sep 2015 NZLII flag 7
Commerce Commission v Air New Zealand Ltd [2011] NZCA 64; [2011] 2 NZLR 194; [2011] NZCCLR 21; (2011) 13 TCLR 243; (2011) 9 NZBLC 103,158 Court of Appeal of New Zealand New Zealand 10 Mar 2011 NZLII flag 10
Avowal Administrative Attorneys Ltd v the District Court AT North Shore HC Ak Civ-2006-404-7264 [2007] NZHC 1241 High Court of New Zealand New Zealand 13 Nov 2007 NZLII flag
Forrest v Inland Revenue Department [2007] NZHRRT 19 New Zealand Human Rights Review Tribunal New Zealand 5 Oct 2007 NZLII flag 1
Avowal Administrative Attorneys Ltd v North Shore District Court HC Auckland CIV-2006-404-7264 [2007] NZHC 817; [2008] 1 NZLR 675; (2007) 23 NZTC 21,616 High Court of New Zealand New Zealand 21 Aug 2007 NZLII flag 8
BNZ Investments Ltd v Commissioner of Inland Revenue [2007] NZCA 356; [2008] 1 NZLR 598; (2007) 23 NZTC 21,589 Court of Appeal of New Zealand New Zealand 21 Aug 2007 NZLII flag 13
Director of Human Rights Proceedings v Richardson [2005] NZHRRT 36 New Zealand Human Rights Review Tribunal New Zealand 21 Dec 2005 NZLII flag 7
TR 98/11 - Income tax: documentation and practical issues associated with setting and reviewing transfer pricing in international dealings [1998] ATOTR TR98/11 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/11 - Income tax: documentation and practical issues associated with setting and reviewing transfer pricing in international dealings [1998] ATOTR 11 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
Hay v Commissioner of Inland Revenue HC Wellington AP17/91 [1997] NZHC 1600; [1997] 3 NZLR 607; (1997) 11 PRNZ 285; (1997) 18 NZTC 13,319 High Court of New Zealand New Zealand 22 Jul 1997 NZLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Double Taxation Agreements: New Zealand's Approach to Treaty Shopping" (2007) 13 Auckland University Law Review 63 Boyd, Louisa New Zealand circa 2007 NZLII flag

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