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Virgin Holdings SA v FCT and tax treaty interpretation

Published on 01 Feb 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article discusses a recent Federal Court decision in which a pre-CGT treaty was held to deny Australia a right to tax a capital gain of a non-resident, and considers the numerous issues raised in the case that are significant to the interpretation of tax treaties.

Author profiles:

Peter LOUKAS
Current at 27 May 2009
 
Daniel NEWSTADT
Current at 29 May 2009

 

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