Treaty shopping and international tax avoidance- an Australian perspective.
01 Apr 96 |
ASIA-PACIFIC TAX BULLETIN
Issue: Vol. 2 No 4
Pages: pp 103-110
This article provides a general guideline to treaty shopping in Australia to avoid taxes on Australian source income. Measures to curb treaty shopping, and general tolerance are also discussed.
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Dr Tadmore is a Tax Partner at Clayton Utz. His key focus areas of practice are dispute resolution, international tax and transfer pricing. He has particular expertise in the energy & resources, high-tech, digital and manufacturing sectors. He represents The Tax Institute on the ATO’s Dispute Resolution Working Group, and is a member of the ATO’s Large Business Advisory Group and the Treasury BEPS Advisory Group. He was recently appointed to the global Executive Committee of the International Fiscal Association.
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19 May 2017