International tax structuring - Back to basics: Source, revenue or capital, treaty shopping presentation
Published on 09 Feb 11
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- TD 2010/21 – revenue or capital account?
- TD 2010/D7 – source of income
- TD 2010/D8 – look through
- TD 2010/20 – treaty shopping and Part IVA
- government initiatives.
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