Published on 14 Jul 06
by THE TAX INSTITUTE
A professional body submission sent to the ATO on the draft tax ruling TR 2006/D8 - Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions.
TAXPAYERS AUSTRALIA INC
TAXATION INSTITUTE OF AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS