Published on 03 Feb 99
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This session focuses on many of the complexities in applying double tax agreements to common inbound international structuring. In particular, this paper looks at what circumstances will certain activities give rise to a permanent establishment in Australia.
Neil is General Manager of the International Tax and Treaties Division of the Treasury, which has
overall responsibility for advising on policy and legislation associated with the Review of
International Taxation Arrangements and treaty matters, and is the Australian delegate to the
OECD's Committee on Fiscal Affairs.
Current at 13 September 2005