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Journal Article Title | Citation(s) | Author | Jurisdiction | Date | Full Text | Citation Index † | |
"Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties" | (2013) 11 (3) E-Journal of Tax Research 386 | Jain, Saurabh; Prebble, John; Bunting, Kristina | Australia | circa 2013 | AustLII |
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"Too rich to rein in? the under-utilised wealth tax base" | (2013) 11 (3) E-Journal of Tax Research 434 | Chatalova, Natalia; Evans, Chris | Australia | circa 2013 | AustLII |
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