Miscellaneous 2013

Topical tax treaty issues for the financial sector

Source: QLD

Published Date: 13 Feb 2013

 

This presentation covers current tax treaty issues of interest to the finance sector focusing mainly on recent OECD work.

Issues covered include:

  • the international status of the OECD attribution work, including its rejection by the UN
  • OECD work on the definition of permanent establishment
  • OECD work on beneficial ownership
  • treaty treatment of trusts and partnerships
  • relationship of treaties and domestic law.

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Details

  • Published By: Richard J Vann
  • Published On:13 Feb 2013
  • Took place at:Hyatt Regency Sanctuary Cove, Gold Coast

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 2013

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