Skip to main content
shopping_cart

Your shopping cart is empty

How is source determined? paper

Published on 15 Aug 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • basic principles regarding the source of income
  • statutory source rules
  • the role of double tax agreements
  • issues with respect to the 'source' of statutory income.

Author profile:

John Balazs CTA
John Balazs, CTA, is a Partner at Balazs Lazanas & Welch and has over 25 years’ experience locally and in Europe in international tax matters. In addition to being a CTA of The Tax Institute, John is a member of the International Academy of Estate and Trust Lawyers, the Taxation Committee of the Law Council of Australia and the Society of Trust and Estate Practitioners. Current at 23 April 2014 Click here to expand/collapse more articles by John BALAZS.
 

This was presented at An Introduction to Australia's International Taxation System.

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

Individual sessions

The taxation of Australian expatriates

Author(s):  Stephen COAKLEY

Materials from this session:


Australia's double tax agreements

Author(s):  Robert DEUTSCH

Materials from this session:




Further details about this event:

 

Copyright Statement