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
Resource Information
The item Australia Tribunal considers independent agent exception in treaty's permanent establishment definition represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Australia Tribunal considers independent agent exception in treaty's permanent establishment definition represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- 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
- 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
- Label
- Australia Tribunal considers independent agent exception in treaty's permanent establishment definition
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Australia-Tribunal-considers-independent-agent/3FgOqE09t2M/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Australia-Tribunal-considers-independent-agent/3FgOqE09t2M/">Australia Tribunal considers independent agent exception in treaty's permanent establishment definition</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Australia-Tribunal-considers-independent-agent/3FgOqE09t2M/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Australia-Tribunal-considers-independent-agent/3FgOqE09t2M/">Australia Tribunal considers independent agent exception in treaty's permanent establishment definition</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
