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Treaty shopping and international tax avoidance- an Australian perspective.

Publication date: 01 Apr 96 | Source: 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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Author profile

Dr Niv Tadmore CTA
Photo of author, Niv TADMORE 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. - Current at 19 May 2017
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