Published on 13 Feb 13
by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers current tax treaty issues of interest to the finance sector focusing mainly on recent OECD work.
Issues covered include:
- the international status of the OECD attribution work, including its rejection by the UN
- OECD work on the definition of permanent establishment
- OECD work on beneficial ownership
- treaty treatment of trusts and partnerships
- relationship of treaties and domestic law.
Richard is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally.
- Current at
11 July 2019