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"Developing a New Test of Fiscal Residence for Companies"    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
(2002) 27 Tax Notes International 225	(2002) 27 Tax Notes International 225	Tax Notes International	United States	circa 2002			1
"Horror-Scope for the Taxation Office: The Internet and Its Impact on Residence, The"	(1998) 21 University of New South Wales Law Journal 436	University of New South Wales Law Journal	Australia	circa 1998	AustLII		2
Esquire Nominees Ltd v FCT	[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076	High Court of Australia	Australia - Commonwealth	24 Sep 1973	AustLII		76
Unit Construction Co Ltd v Bullock	[1960] AC 351; [1959] 3 All ER 831; (1959) 38 Tax Cas 712		United Kingdom	circa 1960	LexisNexis / Westlaw		29
Waterloo Pastoral Co Ltd v FCT	[1946] HCA 30; (1946) 72 CLR 262; 8 ATD 165; 3 AITR 329	High Court of Australia	Australia - Commonwealth	19 Sep 1946	AustLII		17
North Australian Pastoral Co Ltd v FCT	[1946] HCA 7; (1946) 71 CLR 156; (1946) 8 ATD 75; (1946) 3 AITR 258	High Court of Australia	Australia - Commonwealth	9 Apr 1946	AustLII		19
Koitaki Para Rubber Estates Ltd v FCT	[1940] HCA 33; (1940) 64 CLR 15; 6 ATD 42; (1941) 2 AITR 136; (1940) 14 ALJR 303	High Court of Australia	Australia - Commonwealth	26 Nov 1940	AustLII		22
Egyptian Delta Land and Investment Co Ltd v Todd	[1928] UKHL TC_14_119; [1929] AC 1; 14 Tax Cas 119	House of Lords	United Kingdom	23 Jul 1928	BAILII		18
Swedish Central Railway Co Ltd v Thompson	[1925] AC 495; (1925) 9 Tax Cas 342; 41 TLR 385		United Kingdom	circa 1925	LexisNexis / Westlaw		22
John Hood and Co Ltd v Magee	(1918) 7 Tax Cas 327		United Kingdom	circa 1918			7
De Beers Consolidated Mines Ltd v Howe	[1906] UKLawRpAC 41; [1905] UKLawRpKQB 119; [1906] AC 455; (1905) 2 KB 612		United Kingdom	8 Jun 1905	CommonLII		73
Salomon v Salomon & Co Ltd	[1897] AC 22		United Kingdom	circa 1897	LexisNexis / Westlaw		1