shopping_cart

Your shopping cart is empty

Treaty shopping defence provisions: Part 2

Published on 01 Feb 11 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This two-part article focuses on the effectiveness of treaty shopping defence provisions included in double tax agreements and domestic law provisions. In the October 2010 issue of this journal, Part 1 of the article considered the various treaty shopping defence provisions that the Commissioner of Taxation has recourse to in relation to an inbound Australian investment structure. Part 2 considers the application of treaty shopping defence provisions and doctrines to an outbound Australian investment structure, reviewing recent jurisprudence and government policy of foreign jurisdictions.

Author profile

Tim Loh CTA
Tim is a Lawyer at Blake Dawson. - Current at 30 March 2017
Click here to expand/collapse more articles by Tim LOH.

 

Copyright Statement
click to expand/collapse