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TR 2001/11 - Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
North West Life Assurance Co of Canada v Commissioner	(1996) 107 Tax Cas 363		United Kingdom	circa 1996			2
Placer Pacific Management Pty Ltd v FCT	(1995) 31 ATR 253		Australia	circa 1995	Legal Online / Westlaw		19
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		130
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
American Thread Co v FCT	[1946] HCA 51; (1946) 73 CLR 643; [1947] ALR 20; 8 ATD 228	High Court of Australia	Australia - Commonwealth	20 Dec 1946	AustLII		4
Commissioner of Taxation (NSW) v Hillsdon Watts Ltd	[1937] HCA 13; 57 CLR 36; [1937] ALR 265; 4 ATD 199; 1 AITR 42	High Court of Australia	Australia - Commonwealth	23 Mar 1937	AustLII		18
98 DTC 6630	98 DTC 6630		Canada	circa 1937			2
95 DTC 559	95 DTC 559; [1995] 2 CTC 2382		Canada				2
Utah Mines Ltd v R	92 DTC 6194		Canada	circa 1937			2
AAT Case 10,267	31 ATR 1027		Australia	circa 1937	Legal Online / Westlaw		4
Max Factor & Co Inc v Commissioner of Taxation (Cth)	15 ATR 231		Australia		Legal Online / Westlaw		4