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"Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties"    

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
(2014) 15 Annals of Economics and Finance 2	(2014) 15 Annals of Economics and Finance 2	Annals of Economics and Finance		circa 2014			2
(2013) 22 Revenue Law Journal 1	(2013) 22 Revenue Law Journal 1	Revenue Law Journal	Australia	circa 2013	Informit		2
"Human Capital and Transfer Taxation"	(2009) 62 Oklahoma Law Review 264	Oklahoma Law Review	United States	circa 2009	HeinOnline / LexisNexis		2
"IRC v McGuckian"	(1995) 2 British Tax Review 183	British Tax Review	United Kingdom	circa 1995	Westlaw		2
"The Uneasy Case for Wealth Taxation"	(1994) 104 Yale Law Journal 283	Yale Law Journal	United States	circa 1994	HeinOnline / Westlaw		7
"Reforming Federal Wealth Taxes after ERTA"	(1983) 69 Virginia Law Review 7	Virginia Law Review	United States	circa 1983	LexisNexis		2
"The David R Tillinghast Lecture - Are Tax Treaties Necessary?"	53 Tax Law Review 1	Tax Law Review	United States		HeinOnline / Westlaw		4
"The Origins and Concepts and Expressions used in the OECD Model and their Adoption by States"	6 British Tax Review 695	British Tax Review	United Kingdom		Westlaw		2