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Treaty Protection for Capital Gains: Balancing the Views

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Published on 30 Jul 99 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics include: How should our treaties deal with capital gains?; When are capital gains business profits?; ATO approach to treaty treatment. This article also has commentary by Neil Motteram from the ATO

Author profile

Neil MOTTERAM
Neil is General Manager of the International Tax and Treaties Division of the Treasury, which has overall responsibility for advising on policy and legislation associated with the Review of International Taxation Arrangements and treaty matters, and is the Australian delegate to the OECD's Committee on Fiscal Affairs.
Current at 13 September 2005

 

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