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A practical look at source rules seminar paper

Published on 22 Sep 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper covers the following topics:
- impact of moving to a more residence based treaty policy
- impact of OECD clarification of PE and income allocation
- consequences of applying source rules to e-commerce transactions.

Author profiles:

Peter EDMUNDSON
Peter is a Lecturer at the UTS Faculty of Law. He is also a consultant to Blake Dawson Waldron.
Current at February 2003 Current at 19 November 2004 Click here to expand/collapse more articles by Peter EDMUNDSON.
 
Bill CANNON
Bill joined Blake Dawson Waldron in 1974 and has been a partner of that firm since 1980. He is the Team Leader of Blake Dawson Waldron's Tax Group and has extensive experience in advising on income tax, capital gains tax, stamp duty and GST. He is also an assistant editor of Hill - Duties Legislation (LBC Information Services). Bill graduated from the University of Sydney with an LLB in 1973 and LLM in 1976.
Current at 19 September 2005 Current at 11 May 2009 Click here to expand/collapse more articles by Bill CANNON.

 

This was presented at NSW International Masterclass .

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