International acts - Current developments in tax treaties paper

Member Price: $57.00

Non Member Price: $75.00

Publication date: 13 Mar 08



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
Before taking up the position of Second Commissioner at the Australian Taxation Office (ATO) in 2014, Andrew was a Director at the tax specialist firm Greenwoods & Freehills (for approximately 20 years), where he advised a diverse range of clients on domestic and international tax issues. Andrew's career spans over 30 years and includes periods in the Australian Taxation Office, as well as corporate and professional services organisations. Andrew was President of The Tax Institute for 2006/2007 and a Governor of the Australian Tax Research Foundation. He was a consultant or expert panel member to a number of Board of Taxation Reviews and represented the Tax Institute on ATO and Treasury Committees.
Current at 16 February 2015
Click here to expand/collapse more articles by Andrew MILLS.


This was presented at 23rd National Convention.

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