International acts - Current developments in tax treaties paper

Member Price: $57.00

Non Member Price: $75.00

Publication date: 13 Mar 08

Source: NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

Abstract:

This paper covers:

  • pitching your Big Top - developments on permanent establishments
  • the Take at the Gate - the new debt collection and access powers and extensions to exchange of information
  • I've never seen that before! - treaty interpretation in light of GE Capital Finance Pty Ltd
  • what's happening in the other tent? - OECD developments - attribution of profits, non-discrimination, arbitration and others
  • clown cars - special purpose vehicles and some overseas developments
  • recent ATO views regarding copyright assignments.

Author profile:

Author Photo - Andrew Mills CTA-Life
Andrew Mills CTA-Life
Andrew commenced in the role of Second Commissioner in March 2014. Andrew has overall responsibility for the ATO’s law practice, including law interpretation, dispute resolution and the ATO’s role in policy and law design. Andrew has over 30 years experience in taxation including periods in the ATO, commerce and the tax profession. Andrew was a Director of the specialist national tax firm, Greenwoods & Freehills for over 20 years and Managing Director of the firm from 2006 to 2011. He has advised clients from large multinational businesses, small and medium enterprises, as well as superannuation funds, charities and individuals. Andrew was the 2006•2007 President of The Tax Institute, was a Governor of the Taxation Research Foundation and also represented industry bodies across a number of sectors.
Current at 07 October 2014
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