This paper covers:
- pitching your Big Top - developments on permanent establishments
- the Take at the Gate - the new debt collection and access powers and extensions to exchange of information
- I've never seen that before! - treaty interpretation in light of GE Capital Finance Pty Ltd
- what's happening in the other tent? - OECD developments - attribution of profits, non-discrimination, arbitration and others
- clown cars - special purpose vehicles and some overseas developments
- recent ATO views regarding copyright assignments.