International tax & business 2019

The secret sauce of source

Source: New South Wales

Published Date: 18 Sep 2019


This presentation covers:

  • deemed source rule defined
  • post 1972 deemed source rule
  • 2019 Treasury view, August ED
  • Satyam " Federal Court decision
  • TR 2007/11 " head lease/sub-lease equipment royalty
  • third state PE interest/royalty expense.

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Individual Session

The secret sauce of source

Author(s): David Watkins CTA , Abdol Mostafavi CTA
Materials from this session:


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International tax & business 2019

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