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Interpretation of double tax agreements - Recent developments paper

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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.

Published on 25 Nov 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • recent Australian cases
  • permanent establishment (PE) cases
  • non discrimination
  • Chinese DTA developments
  • PES
  • capital gains
  • personal service income
  • OECD model DTA developments.

Author profile

Roger Hamilton
Roger is a Barrister practising at Ground Floor Wentworth Chambers. He specialises in revenue law, particularly international tax law, as well as income tax, CGT, state duties and taxes. Roger’s experience in law has involved government, academic and private practice as a solicitor and at the Bar. - Current at 30 August 2011
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