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"The developing international framework and practice for the exchange of tax related information: evolution or change?"    

Law Journal Articles Referring to this Journal Article

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Timeless principles of taxpayer protection: how they adapt to digital disruption"	(2019) 16 (3) E-Journal of Tax Research 679	Bentley, Duncan	Australia	circa 2019	AustLII
"The transformation of tax administration functions in the automatic exchange of information era - a developing country's perspective"	(2019) 16 (3) E-Journal of Tax Research 780	Gueydi, Salah; Abdellatif, Mamoud M	Australia	circa 2019	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hua Wang Bank Berhad v Commissioner of Taxation	[2013] FCAFC 28; (2013) 296 ALR 479; (2013) 92 ATR 809	Federal Court of Australia	Australia - Commonwealth	13 Mar 2013	AustLII
Stewart v Australian Crime Commission	[2012] FCAFC 151; (2012) 206 FCR 347; (2012) 294 ALR 505; (2012) 91 ATR 107	Federal Court of Australia	Australia - Commonwealth	29 Oct 2012	AustLII
Australia and New Zealand Banking Group Ltd v Konza	[2012] FCAFC 127; (2012) 206 FCR 450; (2012) 294 ALR 445; (2012) 90 ATR 591	Federal Court of Australia	Australia - Commonwealth	12 Sep 2012	AustLII
Hua Wang Bank Berhad v Commissioner of Taxation (No 2)	[2012] FCA 938; (2012) 298 ALR 178	Federal Court of Australia	Australia - Commonwealth	31 Aug 2012	AustLII
Controller of Income Tax v AZP	[2012] SGHC 112	Supreme Court of Singapore - High Court	Singapore	23 May 2012	AsianLII
Australian Crime Commission v Stewart	[2012] FCA 29; (2012) 286 ALR 713	Federal Court of Australia	Australia - Commonwealth	30 Jan 2012	AustLII
"The Commissioner's power to obtain foreign bank account details under s 264"	(2012) 47 Taxation in Australia 331	Taxation in Australia	Australia	circa 2012
Petroulias v Commissioner of Taxation	[2011] FCA 795; (2011) 84 ATR 110	Federal Court of Australia	Australia - Commonwealth	18 Jul 2011	AustLII
Stewart v Deputy Commissioner of Taxation	[2011] FCA 336; (2011) 194 FCR 194	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII
Petroulias v Commissioner of Taxation	[2010] FCA 1464	Federal Court of Australia	Australia - Commonwealth	23 Dec 2010	AustLII
Hogan v Australian Crime Commission	[2010] HCA 21; (2010) 240 CLR 651; (2010) 267 ALR 12; (2010) 84 ALJR 479; (2010) 75 ATR 794	High Court of Australia	Australia - Commonwealth	16 Jun 2010	AustLII
Hogan v Australian Crime Commission	[2010] HCATrans 4	High Court of Australia	Australia - Commonwealth	4 Feb 2010	AustLII
"International tax cooperation: Recent trends and challenges (Part 1)"	(2010) 13 Tax Specialist 272	Tax Specialist		circa 2010
Hogan v Australian Crime Commission	[2009] HCATrans 252	High Court of Australia	Australia - Commonwealth	2 Oct 2009	AustLII
(2009) 24 Australian Tax Forum 423	(2009) 24 Australian Tax Forum 423	Australian Tax Forum	Australia	circa 2009
Jamieson v Commissioner for Internal Revenue	[2007] NSWSC 324; (2007) 210 FLR 210; (2007) 66 ATR 441	Supreme Court of New South Wales	Australia - New South Wales	circa 2007	AustLII
"Section 263 powers of access - why settle for second-best?"	(2005) 20 Australian Tax Forum 365	Australian Tax Forum	Australia	circa 2005
"The use of the Commissioner's formal powers and request for the exchange of information under double tax agreements"	(2001) 30 Australian Tax Review 39	Australian Tax Review	Australia	circa 2001	Legal Online / Informit
[1999] OECD Observer 215	[1999] OECD Observer 215	OECD Observer		circa 1999
"Australia: Over there, but undeclared - offshore information"	(1995) 49 Bulletin for International Fiscal Documentation 466	Bulletin for International Fiscal Documentation		circa 1995
Minister of State for Immigration and Ethnic Affairs v Teoh	(1995) 183 CLR 275		Australia - Commonwealth	circa 1995	Legal Online / Westlaw
FH Faulding and Co Ltd v Commissioner of Taxation	[1994] FCA 1492; (1994) 54 FCR 75; (1994) 126 ALR 561; (1994) 29 ATR 475; 35 ALD 291	Federal Court of Australia	Australia - Commonwealth	18 Nov 1994	AustLII
Thiel v FCT	[1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516	High Court of Australia	Australia - Commonwealth	22 Aug 1990	AustLII
John Merko v The Minister of National Revenue	(1990) 90 DTC 6643		Canada	circa 1990
"Review of the Commissioner of Taxation's Powers to Seek Information and Evidence under Section 264 of the Income Tax Assessment Act 1936 and under Section 10 of the Crimes Act 1914 (CTH), A"	(1989-1990) 12 Adelaide Law Review 63	Adelaide Law Review	Australia	circa 1990	AustLII
"1984 Revisited - Review of the Commissioner of Taxation's Access Powers under Section 263 of the Income Tax Assessment Act 1936"	(1989-1990) 12 Adelaide Law Review 126	Adelaide Law Review	Australia	circa 1990	AustLII
"Bilateral and Multilateral Exchanges of Information"	(1989) 23 Taxation in Australia 656	Taxation in Australia	Australia	circa 1989
Hunt v BP Exploration Co (Libya) Ltd	[1980] HCA 7; (1980) 144 CLR 565; (1980) 28 ALR 145; 54 ALJR 205	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII
FCT v Australia and New Zealand Banking Group Ltd	[1979] HCA 67; (1979) 143 CLR 499; (1979) 16 ALR 721	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII
Government of India v Taylor	[1955] AC 491; [1955] 1 All ER 292; (1955) 27 ITR 356		United Kingdom	circa 1955	LexisNexis / Westlaw
States": In re Visser	[1928] 1 Ch 877	Court of Chancery	United Kingdom	circa 1928	LexisNexis / Westlaw