Australian Branch Report, Congress Topic 2 - The Notion of Tax and the Elimination of International Double Taxation or Double Non-Taxation

Carole Grey

Australian Branch Report, Congress Topic 2 - The Notion of Tax and the Elimination of International Double Taxation or Double Non-Taxation

Research output: Book/Report › Reports

Abstract

This report addresses key issues in relation to the notion of tax from an Australian
perspective. It considers the domestic law position in relation to the notion of tax
from a constitutional and statutory interpretation perspective. The report then considers Australia’s treaty policy in relation to the notion of tax in a number of different articles commonly found in Australia’s tax treaties.

Original language	English
Place of Publication	Netherlands
Publisher	International Fiscal Association
Number of pages	925
Volume	101B
Edition	2016
ISBN (Print)	9789012397575
Publication status	Published - 2016
Externally published	Yes

Publication series

Name	Cahiers de droit fiscal international - 70th Congress of the International Fiscal Association
Publisher	International Fiscal Association (IFA)
Volume	101B
ISSN (Print)	0168-0455

Cite this

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title = "Australian Branch Report, Congress Topic 2 - The Notion of Tax and the Elimination of International Double Taxation or Double Non-Taxation",

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year = "2016",

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Australian Branch Report, Congress Topic 2 - The Notion of Tax and the Elimination of International Double Taxation or Double Non-Taxation. / Grey, Carole.
2016 ed. Netherlands: International Fiscal Association, 2016. 925 p. (Cahiers de droit fiscal international - 70th Congress of the International Fiscal Association; Vol. 101B).

Research output: Book/Report › Reports

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AU - Grey, Carole

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AB - This report addresses key issues in relation to the notion of tax from an Australianperspective. It considers the domestic law position in relation to the notion of taxfrom a constitutional and statutory interpretation perspective. The report then considers Australia’s treaty policy in relation to the notion of tax in a number of different articles commonly found in Australia’s tax treaties.

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BT - Australian Branch Report, Congress Topic 2 - The Notion of Tax and the Elimination of International Double Taxation or Double Non-Taxation

PB - International Fiscal Association

CY - Netherlands

ER -

Australian Branch Report, Congress Topic 2 - The Notion of Tax and the Elimination of International Double Taxation or Double Non-Taxation

Abstract

Publication series

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