Summary and Conclusions

Australian Branch Report

Research output: Book/ReportReports

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 languageEnglish
Place of PublicationNetherlands
PublisherInternational Fiscal Association
Number of pages925
Volume101B
Edition2016
ISBN (Print)9789012397575
Publication statusPublished - 2016
Externally publishedYes

Publication series

NameCahiers de droit fiscal international - 70th Congress of the International Fiscal Association
PublisherInternational Fiscal Association (IFA)
Volume101B
ISSN (Print)0168-0455

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Cite this

Grey, C. (2016). Summary and Conclusions: Australian Branch Report . (2016 ed.) (Cahiers de droit fiscal international - 70th Congress of the International Fiscal Association; Vol. 101B). Netherlands: International Fiscal Association.