The Resource The amendment of Australia's domestic law after the Lamesa case: a lesson to be learned from Dutch case law?

The amendment of Australia's domestic law after the Lamesa case: a lesson to be learned from Dutch case law?

Label
The amendment of Australia's domestic law after the Lamesa case: a lesson to be learned from Dutch case law?
Title
The amendment of Australia's domestic law after the Lamesa case: a lesson to be learned from Dutch case law?
Creator
Subject
Language
  • eng
  • eng
Summary
This article discusses whether Australia, by amending its domestic tax law to overcome the decision in the Lamesa case, has acted in accordance with principles of international law. It describes the relevant aspects of international law and discusses and analyses the relevant Dutch case law. Furthermore, this article sets out the facts and proceedings in the Lamesa case followed by a description of Australia's legislative amendment aimed to overcome the potentially adverse consequences to the revenue that might otherwise have arisen from the judgment. Hereafter, the consequences of the amendment are analysed with the help of Dutch case law and in the light of relevant international law. The article first describes the relationship between tax treaties and the domestic laws of both Australia and the Netherlands
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 35 (2007),
http://library.link/vocab/creatorName
Snoeij, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • domestic tax law
  • international taxation
  • treaty override
Label
The amendment of Australia's domestic law after the Lamesa case: a lesson to be learned from Dutch case law?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2007/G-I/INTERTAX/10_548-554.zip
Publication
Note
20071030

Library Locations

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      52.3736660 4.9336932
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