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

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
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
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
Forrest v Inland Revenue Department	[2007] NZHRRT 19	New Zealand Human Rights Review Tribunal	New Zealand	5 Oct 2007	NZLII
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
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
Director of Human Rights Proceedings v Richardson	[2005] NZHRRT 36	New Zealand Human Rights Review Tribunal	New Zealand	21 Dec 2005	NZLII
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
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
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Shifting sands: the unravelling of international exchange of information and disclosure rules on tax matters"	(2019) 16 (3) E-Journal of Tax Research 655	Gupta, Ranjana	Australia	circa 2019	AustLII
"General Anti-Avoidance Rules and Double Tax Agreements: A New Zealand Perspective"	[2009] RevenueLawJl 4	Tretola, John	Australia	circa 2009	AustLII
"Double Taxation Agreements: New Zealand's Approach to Treaty Shopping"	(2007) 13 Auckland University Law Review 63	Boyd, Louisa	New Zealand	circa 2007	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
E R Squibb & Sons (NZ) Ltd v Commissioner of Inland Revenue HC Auckland M2076/90	[1991] NZHC 1957; [1991] 3 NZLR 635	High Court of New Zealand	New Zealand	23 Apr 1991	NZLII
Knight v Commissioner of Inland Revenue	[1991] 2 NZLR 30		New Zealand	circa 1991	LexisNexis
Attorney-General for the United Kingdom v Wellington Newspapers Ltd	[1987] NZHC 377; [1988] 1 NZLR 129	High Court of New Zealand	New Zealand	15 Dec 1987	NZLII
Harman v Secretary of State for the Home Department	[1983] 1 AC 280; [1982] 1 All ER 532; [1982] 2 WLR 338		United Kingdom	circa 1983	LexisNexis / Westlaw
Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case)	[1981] UKHL 2; [1982] AC 617; [1981] 2 All ER 93; [1981] 2 WLR 722	House of Lords	United Kingdom	9 Apr 1981	BAILII
D v National Society for the Prevention of Cruelty to Children	[1977] UKHL 1; [1978] AC 171; [1977] 1 All ER 589; [1977] 2 WLR 201; (1977) 76 LGR 5	House of Lords	United Kingdom	2 Feb 1977	BAILII
Rogers v Home Secretary	[1973] AC 388; [1972] 2 All ER 1057; [1972] 3 WLR 279		United Kingdom	circa 1973	LexisNexis / Westlaw
Mobil Oil Australia Pty Ltd v FCT	[1963] HCA 41; (1963) 113 CLR 475; [1964] ALR 517; (1963) 37 ALJR 182; 13 ATD 135; 9 AITR 133	High Court of Australia	Australia - Commonwealth	15 Oct 1963	AustLII
Gamini Bus Co Ld v Commissioner of Income Tax Colombo	[1952] AC 571		United Kingdom	circa 1952	LexisNexis / Westlaw
256 NZPD 539	256 NZPD 539		New Zealand	circa 1981