Summary and Conclusions: Australian Branch Report

Research output: Book/ReportReports


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
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)
ISSN (Print)0168-0455


Dive into the research topics of 'Summary and Conclusions: Australian Branch Report'. Together they form a unique fingerprint.

Cite this