shopping_cart

Your shopping cart is empty

The secret sauce of source paper

Published on 18 Sep 19 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • rationale of the deemed source rule
  • the history of the rule
  • a brief survey of Australian source rules
  • the deemed source rule in operation
  • observations on the deemed source rule
  • exceptions to the deemed source rules.

Author profiles

Abdol Mostafavi CTA
Photo of author, Abdol MOSTAFAVI Abdol Mostafavi is a Partner in the Business Tax Services group at Deloitte, and is based in Sydney. Abdol has over 21 years of experience in corporate and international tax, having advised a wide range of multinational clients in the financial services, real estate, transport, infrastructure services, and utilities sectors. - Current at 10 June 2019
Click here to expand/collapse more articles by Abdol MOSTAFAVI.
David Watkins CTA
David Watkins, CTA, is the partner-incharge of the Deloitte Australia Tax Insights & Policy group. David has over 30 years experience in corporate income tax and international tax covering a wide range of tax issues across various industry sectors. David has worked in Malaysia, Singapore and New York. - Current at 31 October 2019
Click here to expand/collapse more articles by David WATKINS.

 

This was presented at International Masterclass .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Cross border funding arrangements

Author(s):  Sarah Stevens

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse