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| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| People of the Philippines v Felipe Tenorio @ "Bino" | [1998] PHSC 38 | Supreme Court of the Philippines | Philippines | 20 Jan 1998 | AsianLII |
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| XYZ Bank Ltd v Commissioner for the South african Revenue Service (10808) | [2001] ZATC 1 | South Africa Tax Court | South Africa | 16 May 2001 | SAFLII |
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