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  Miscellaneous 2007

Selected aspects of source and residency in the new millennium

Source: National

Published Date: 16 Mar 2007

 

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This paper covers:

  • overview of the findings of Ralph and RITA on residency and source
  • review of selected difficult areas of the corporate residency rules, in particular a look at TR 2004/15
  • review of the difficulties in establishing source, including impact of the repeal of statutory source rules, e-commerce and DTAs.
Author(s)

Individual Session

Selected aspects of source and residency in the new millennium

Author(s): Dr Michael Dirkis CTA
Materials from this session:

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Details

  • Published By: Dr Michael Dirkis CTA
  • Published On:16 Mar 2007
  • Took place at:Hotel Grand Chancellor, Hobart

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