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Interpretation of double tax agreements - Recent developments paper

Published on 25 Nov 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • recent Australian cases
  • permanent establishment (PE) cases
  • non discrimination
  • Chinese DTA developments
  • PES
  • capital gains
  • personal service income
  • OECD model DTA developments.

Author profile:

Roger HAMILTON
Current at 04 January 2011 Click here to expand/collapse more articles by Roger HAMILTON.
 

 

Individual sessions

Inbound investment

Author(s):  Tony CLEMENS

Materials from this session:

Updates on investment opportunities in China

Author(s):  Thomas Lee

Materials from this session:

The increasing role of the OECD in setting tax policy

Author(s):  Stephen COLECLOUGH

Materials from this session:

Emerging trends in international tax

Author(s):  Graeme COOPER

Materials from this session:

Recent developments in transfer pricing

Author(s):  David RUSSELL

Materials from this session:



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