Published on 16 Mar 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
- overview of the findings of Ralph and RITA on residency and source
- review of selected difficult areas of the corporate residency rules, in particular a look at TR 2004/15
- review of the difficulties in establishing source, including impact of the repeal of statutory source rules, e-commerce and DTAs.
Dr Michael DIRKIS
Current at 14 September 2011
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