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.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

International tax & business 2011

Share this page