The Resource Australia relies on residence

Australia relies on residence

Label
Australia relies on residence
Title
Australia relies on residence
Creator
Subject
Summary
Discussion of the Australian residence and source taxation rules. The author outlines the application of the place of real business test as the test to determine the place of the central management and control and indicates that residency and source tend to be questions of fact alone rather than questions of law in Australian cases
Citation source
In: International Tax Review. - London. - Vol. 6 (1995),
http://library.link/vocab/creatorName
Dinnison, I
Language note
English
http://library.link/vocab/subjectName
  • allocation of income
  • residence principle of taxation
  • source of income
Label
Australia relies on residence
Instantiates
Publication
Abbreviated title
Int TR
Label
Australia relies on residence
Publication
Abbreviated title
Int TR

Library Locations

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