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"Taxing Tech: Risks of an Australian Digital Services Tax under International Economic Law"   flag 

(2019) 20 Melbourne Journal of International Law 88
Mitchell, Andrew D; Voon, Tania; Hepburn, Jarrod
Melbourne Journal of International Law
Australia

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AB

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Qualification of the Digital Services Tax under Tax Treaties" (2019) 47 (2) Intertax International Tax Review 140 Intertax. International Tax Review circa 2019 1
[2019] Atnif 17 [2019] ATNIF 17 Australia circa 2019 AustLII flag 1
[2019] Atnif 20 [2019] ATNIF 20 Australia circa 2019 AustLII flag 1
"Digital Battlefront in the Tax Wars" (2018) 92 Tax Notes International 1183 Tax Notes International United States circa 2018 flag 1
[2018] Atnif 5 [2018] ATNIF 5 Australia circa 2018 AustLII flag 1
Comprehensive and Progressive Agreement for Trans-Pacific Partnership (Santiago, 8 March 2018) [2018] ATS 23 Australia circa 2018 AustLII flag 7
[2017] Atnif 42 [2017] ATNIF 42 Australia circa 2017 AustLII flag 2
Fence Me In: Reforming Trade and Investment Law to Better Facilitate Cross-Border Data Transfer ’ (2017) 19 Yale Journal of Law and Technology 182 Yale Journal of Law and Technology United States circa 2017 HeinOnline flag 2
Trans-Pacific Partnership Agreement between the Government of Australia and the Governments of: Brunei Darussalam, Canada, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore, United States of America and Vietnam [2016] ATNIF 2 Australia circa 2016 AustLII flag 22
"Dear Prudence: Allowances under International Trade and Investment Law for Prudential Regulation in the Financial Services Sector" (2016) 19 (4) Journal of International Economic Law 787 Journal of International Economic Law United Kingdom circa 2016 HeinOnline / LexisNexis flag 2
CPCF v Minister for Immigration and Border Protection [2015] HCA 1; (2015) 255 CLR 514; (2015) 316 ALR 1; (2015) 143 ALD 443; (2015) 89 ALJR 207 High Court of Australia Australia - Commonwealth 28 Jan 2015 AustLII flag 252
Appendix 2 (Appendix 2) [2015] ATS 14 Australia circa 2015 AustLII flag 4
Australia and Japan for an Economic Partnership [2015] ATS 2 Australia circa 2015 AustLII flag 7
Government of Australia and the Government of the People's Republic of China [2015] ATS 15 Australia circa 2015 AustLII flag 9
"Legal Responses to Corporate Manoeuvring in International Investment Arbitration" (2014) 5 Journal of International Dispute Settlement 41 Journal of International Dispute Settlement United Kingdom circa 2014 flag 1
Free Trade Agreement between the Government of Australia and the Government of the Republic of Korea [2014] ATS 43 Australia circa 2014 AustLII flag 12
"Discrimination in International Mobile Roaming Regulation: Implications of WTO Law" (2013) 16 Journal of International Economic Law 91 Journal of International Economic Law United Kingdom circa 2013 HeinOnline / LexisNexis flag 3
Malaysia-Australia Free Trade Agreement - Schedule of Specific Services Commitments - Australia [2013] ATS 4 Australia circa 2013 AustLII flag 7
"Standards of Non-Discrimination in International Economic Law" (2011) 60 (4) International and Comparative Law Quarterly 831 International and Comparative Law Quarterly United Kingdom circa 2011 HeinOnline / Westlaw flag 1
"International Trade Law Implications of Australia's National Broadband Network" (2011) 35 Melbourne University Law Review 578 Melbourne University Law Review Australia circa 2011 AustLII flag 1
Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area [2010] ATS 1 Australia circa 2010 AustLII flag 9
"The (Re)turn to 'Soft Law' in Reconciling the Antinomies in WTO Law" (2010) 11 Melbourne Journal of International Law 241 Melbourne Journal of International Law Australia circa 2010 AustLII flag 1
"Unincorporated Treaties and Expectations -- The Rise and Fall of Teoh in Australia" (2010) 15 (4) Judicial Review 323 Judicial Review Australia circa 2010 HeinOnline / Informit flag 3
(2010) 37 (3) Legal Issues of Economic Integration 253 (2010) 37 (3) Legal Issues of Economic Integration 253 Legal Issues of Economic Integration United States circa 2010 flag 1
Australia-Chile Free Trade Agreement (Canberra, 30 July 2008) [2008] ATNIA 19; [2009] ATS 6 Australia circa 2009 AustLII flag 10
Australia-United States Free Trade Agreement [2005] ATS 1 Australia circa 2005 AustLII flag 51
Australia-Thailand Free Trade Agreement (Canberra, 5 July 2004) [2005] ATS 2 Australia circa 2005 AustLII flag 12
Minister for Immigration and Multicultural Affairs, Re; Ex parte Lam [2003] HCA 6; (2003) 214 CLR 1; (2003) 195 ALR 502; (2003) 77 ALJR 699; (2003) 72 ALD 613; (2003) 24 Leg Rep 8 High Court of Australia Australia - Commonwealth circa 2003 AustLII flag 1880
Treaty Notes [2003] ATS 16 Australia circa 2003 AustLII flag 20
(2002) 36 (5) Journal of World Trade 921 (2002) 36 (5) Journal of World Trade 921 Journal of World Trade United States circa 2002 flag 1
"WTO Dispute Settlement Practice Relating to the GATS" (1999) 2 (2) Journal of International Economic Law 295 Journal of International Economic Law United Kingdom circa 1999 HeinOnline / LexisNexis flag 1
"Quasi-Incorporation of International Law in Australia: Broadcasting Standards, Cultural Sovereignty and International Trade" (1999) 27 (3) Federal Law Review 527 Federal Law Review Australia circa 1999 HeinOnline / Informit flag 1
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5350
Minister for Immigration and Ethnic Affairs v Teoh [1995] HCA 20; (1995) 183 CLR 273; (1995) 128 ALR 353; (1995) 69 ALJR 423; (1995) 39 ALD 206; [1995] EOC 92-696; [1996] 1 CHRLD 67; (1995) 7 Leg Rep 18 High Court of Australia Australia - Commonwealth 7 Apr 1995 AustLII flag 1847
Gats (1994) 1867 UNTS 3 International circa 1994 flag 143
Agreement between the Government of Australia and the Government of Hong Kong for the Promotion and Protection of Investments [1993] ATS 30 Australia circa 1993 AustLII flag 3
Treaty Notes [1988] ATS 20 Australia circa 1988 AustLII flag 4
Agreement between the Government of Australia and the Government of the People ’ s Republic of China on the Reciprocal Encouragement and Protection of Investments [1988] ATS 14 Australia circa 1988 AustLII flag 6
Vienna Convention on the Law of Treaties (1969) 1155 UNTS 331 International circa 1969 flag 536

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