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31 Oct 12 Review of tax arrangements applying to permanent establishments

In media release No 42 issued on 31 October 2012, the Chairman of the Board of Taxation, Chris Jordan, announced that the Board has released a discussion paper and is inviting written submissions to assist in developing its advice to the Government on the advantages and disadvantages of Australia adopting the functionally separate entity approach to the determination of profits attributable to a permanent establishment in its tax treaty negotiations and in domestic law.

For terms of reference and further information, go here

The closing date for submissions is 14 December 2012.


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