Published on 18 Aug 11
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- why is the determination of “source” important?
- when does the determination of “source” become critical?
- what is the meaning of the “source” of income?:
- common law “source” rules
- statutory “source” rules
- under Australia’s Double Tax Agreements (“DTAs”)
- what is the meaning of Australia and what is its impact on the determination of “source”?
- what complexities can arise when determining “source”?
- current issues relating to the “source” of income.
Cory is a Senior Associate in the Taxation Group at King & Wood Mallesons. He specialises in tax with a focus on corporate tax. His practice concentrates on providing tax advice to a variety of financial institutions, as well as to large domestic and multinational corporations. He has extensive experience in funds management, structured and financial products, banking and finance, and mergers and acquisitions transactions. Cory was recently named as an associate to watch in the 2012 Chambers: Asia Pacific client guide. Current at 18 February 2013
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