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"Double Taxation Agreements: New Zealand's Approach to Treaty Shopping"    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2006] BTC 8003	[2006] BTC 8003		United Kingdom	circa 2006			1
"The New Zealand-Netherlands Double Tax Agreement: A Significant Influence on New Zealand's Network of Double Tax Agreements"	(2005) 11 New Zealand Journal of Taxation Law and Policy 342	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2005			1
"Tax Treaty Abuse: A Second Look"	(2003) 51 Canadian Tax Journal 764	Canadian Tax Journal	Canada	circa 2003			1
"Treaty-shopping"	(1998) 27 Australian Tax Review 65	Australian Tax Review	Australia	circa 1998	Legal Online / Informit		1
"The United State Policy of Stringent Anti-Treaty Shopping Provisions: A Comparative Analysis"	(1996) 29 Vanderbilt Journal of Transnational Law 191	Vanderbilt Journal of Transnational Law	United States	circa 1996	HeinOnline / LexisNexis		1
(1996) 17 Itr 71	(1996) 17 ITR 71			circa 1996			1
Commissioner of Inland Revenue v E R Squibb & Sons (NZ) Ltd CA276/91	[1992] NZCA 258; (1992) 6 PRNZ 601; (1992) 17 TRNZ 97; (1992) 14 NZTC 9,146	Court of Appeal of New Zealand	New Zealand	2 Oct 1992	NZLII		12
"The Coherence of International Taxation"	(1981) 81 Columbia Law Review 1151	Columbia Law Review	United States	circa 1981	HeinOnline / LexisNexis		1
Where a	97 DTC 302; 1998 1 CTC 2300		Canada	circa 1992			2
96 Tax 34	96 Tax 34		Pakistan	circa 1992			1
25 Page B7	25 Page B7		United Kingdom	circa 1992			1
5 BH 1	5 BH 1		Hungary	circa 1992			1