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Permanent establishments - Revisited presentation

Published on 05 Mar 15 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • why are we looking at this?
  • ATO ID – factual outline
  • OECD model tax convention – background, history and updates
  • review of the Australia/Japan convention
  • Action 7 BEPS Action Plan
  • PE attribution rules.

Author profile:

Mark CEGLINSKI
Current at 15 July 2009 Click here to expand/collapse more articles by Mark CEGLINSKI.
 

 

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Permanent establishments - Revisited

Author(s):  Mark CEGLINSKI

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