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Casenote - Barges were 'permanent establishment' under the Australia-Singapore Treaty.

Publication date: 21 Aug 06 | Source: ASIA-PACIFIC TAX BULLETIN

Issue: Vol. 12 no. 4 2006

Pages: pp.317-320

Abstract:
The Full Federal Court's decision that the leasing of barges had resulted in a permanent establishment is briefly discussed.

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Author profile

Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, cross-border investment, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 04 January 2018
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