Business income, Corporate taxation, Double taxation, History, International taxation, League of Nations, OECD, Permanent establishment, Residence, Transfer pricing, Tax treaties, Treaty shopping
Business Restructures, Corporate Taxation, Double Taxation, International Taxation, Permanent Establishment, Residence, Transfer Pricing, Tax Treaties
5.
A Model Tax Treaty for the Asian-Pacific Region?|
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Download | Bulletin for International Fiscal Documentation, Vol. 45, pp. 99-111, 1991, APTIRC Bulletin, Vol. 8, pp. 392-422, 1990, ANTI-AVOIDANCE AND TAX TREATY POLICIES AND PRACTICE IN THE ASIAN-PACIFIC REGION, D. O’Reilly, ed., APTIRC, 1990, Sydney Law School Research Paper No. 10/122 Accepted Paper Series
Agents, Double Taxation, International Taxation, History, Tax Treaties, Permanent Establishment, OECD, UN
12.
Corporate Tax Reform in Australia: Lucky Escape for Lucky Country?|
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Download | This material was first published by Thomson Reuters (Professional) UK Limited in Vann, R, 'Corporate Tax Reform in Australia: Lucky Escape for Lucky Country?', British Tax Review, 2013, No. 1, pp. 59-75 and is reproduced by agreement with the Publishers, Sydney Law School Research Paper No. 13/34 Accepted Paper Series
Vann, Richard J.
University of Sydney - Faculty of Law
Posted:
22 Apr 13
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Australia, tax reform, corporate tax, tax rates, allowance for corporate equity, income tax base broadening