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Source of Income

Published on 07 Aug 97 by THE TAX INSTITUTE

Topics covered include: TLIP - its effect; Source of business profits in the electronic age; Was the source really the Cook Islands in 'Spotless'?; Distinction between businesses involved with material processing and those that primarily involve buying and selling; Source of income from dealings in options and futures and transactions in bills and notes.

Author profile:

Tom MAGNEY

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This was presented at 5th National Tax Retreat.

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Individual sessions

Source of Income

Author(s):  Tom MAGNEY

Materials from this session:

Residence and Permanent Establishments

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

Incurrence - Where and When

Author(s):  Tony PAGONE QC

Materials from this session:

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