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Emerging trends in international tax presentation
Published on 25 Nov 10 by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
- the residence-or-source-or-both debate
- changing treaty priorities
- new developments in LOB approaches
- OECD developments
- international case law
- administrative measures.
Author profile
Prof Graeme Cooper FTI
Graeme Cooper, FTI, is an Emeritus Professor at Sydney University Law School and consultant to Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught in law schools in Australia, Europe, Canada and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York.
- Current at
18 July 2023
Individual sessions
Inbound investment
Author(s): Tony CLEMENSMaterials from this session:
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Updates on investment opportunities in China
Author(s): Thomas LeeMaterials from this session:
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The increasing role of the OECD in setting tax policy
Author(s): Stephen COLECLOUGHMaterials from this session:
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Emerging trends in international tax
Author(s): Graeme COOPERMaterials from this session:
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Recent developments in transfer pricing
Author(s): David RUSSELLMaterials from this session:
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Interpretation of double tax agreements - Recent developments
Author(s): Roger HAMILTONMaterials from this session:
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Privacy and confidentiality - The rights of taxpayers and their advisors
Author(s): David J WILLIAMSMaterials from this session:
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