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Red Series: International Tax Masterclass

Published on 27 Feb 1998 | Took place at Grand Hyatt, Melbourne , VIC

This seminar looks at the latest developments in international tax issues, with particular empasis on the operation of Ausralia's double tax treaties and recent changes to the taxation of foreign source income and international transactions.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Transferor Trusts

Author(s):  Richard SHADDICK Topics covered include: are you, or are you not, a transeror?; cold comforts; other comforts.

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Permanent Establishments: Common & Topical Issues

Author(s):  Tim COX This seminar paper covers issues regarding permanent establishments including issues on agencies and e-commerce.

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Treaty Shopping & Part IVA

Author(s):  The Hon. Justice Ian GZELL - can you afford to go treaty shopping?
- does Part IVA apply?
- some observations from Lamesa

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Application of business profits articles to CGT

Author(s):  Jason CHANG Topics covered include: meanings of 'profit' and 'enterprise'; interaction with other articles; tax planning considerations.

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Impact of 1997 legislative changes

Author(s):  Zorach DISKIN Topics covered include: whatever happened to USSR, Czechoslavakia, and Yugoslavia?; living with foreign income and changes in the foreign income list.

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Royalty WHT Issues and DTAS

Author(s):  Chris BIRCHALL This seminar paper discusses the Australian approach to Royalty WHT in comparison to the OECD model tax treaty.

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Cross border leasing

Author(s):  Charles ARMITAGE Topics covered include: the current state of play; when is a royalty not a royalty?; double dipping without tripping.

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