The Resource Australia Tribunal considers independent agent exception in treaty's permanent establishment definition

Australia Tribunal considers independent agent exception in treaty's permanent establishment definition

Label
Australia Tribunal considers independent agent exception in treaty's permanent establishment definition
Title
Australia Tribunal considers independent agent exception in treaty's permanent establishment definition
Creator
Subject
Summary
Review of an Australian Tribunal's decision regarding the independent agent exception in the definition of permanent establishment, in the Australia-New Zealand income tax treaty. The author points out the important of the case regarding the taxation of profits on the sale of shares under the business profits article
Citation source
In: Tax Notes International. - Arlington. - Vol. 7 (1993),
http://library.link/vocab/creatorName
Burns, L
Language note
English
http://library.link/vocab/subjectName
  • agency
  • PE
  • tax treaty
Label
Australia Tribunal considers independent agent exception in treaty's permanent establishment definition
Instantiates
Publication
Label
Australia Tribunal considers independent agent exception in treaty's permanent establishment definition
Publication

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