The Resource An Australian court's review of the Australia-Switzerland double taxation agreement

An Australian court's review of the Australia-Switzerland double taxation agreement

Label
An Australian court's review of the Australia-Switzerland double taxation agreement
Title
An Australian court's review of the Australia-Switzerland double taxation agreement
Creator
Subject
Summary
In the case of Thiel v. Federal Commissioner of Taxation the court considered the meaning of the term "enterprise" as contained in the Australia-Switzerland agreement. In addaition, the court reviewed the principles for interpreting tax treaties in general and the extent to which the court should have regard to external materials in interpreting a treaty
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 44 (1990),
http://library.link/vocab/creatorName
Fisher, J. (John)
Language note
English
http://library.link/vocab/subjectName
  • case law
  • treaty interpretation
  • tax treaty
Label
An Australian court's review of the Australia-Switzerland double taxation agreement
Instantiates
Publication
Label
An Australian court's review of the Australia-Switzerland double taxation agreement
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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