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Capital Gains and Permanent Establishments

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.

Author profile:

Neil MOTTERAM
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
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Capital Gains and Permanent Establishments

Author(s):  Neil MOTTERAM

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