Miscellaneous 2004

A practical look at source rules seminar

Source: New South Wales

Published Date: 22 Sep 2004

 

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This seminar paper covers the following topics:
- impact of moving to a more residence based treaty policy
- impact of OECD clarification of PE and income allocation
- consequences of applying source rules to e-commerce transactions.

Individual Session

A practical look at source issues

Author(s): Peter Edmundson , Bill Cannon
Materials from this session:

Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2004

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