International tax & business 2011

How is source determined?

Published Date: 18 Aug 2011

 

This presentation covers:

  • why is the determination of “source” important?
  • when does the determination of “source” become critical?
  • what is the meaning of the “source” of income?:
    • common law “source” rules
    • statutory “source” rules
    • under Australia’s Double Tax Agreements (“DTAs”)
  • what is the meaning of Australia and what is its impact on the determination of “source”?
  • what complexities can arise when determining “source”?
  • current issues relating to the “source” of income.

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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.

The Tax Institute
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