Australian Tax Review update: Vol 49 Pt 4
By journalalerts on January 8, 2021
The latest Part of the Australian Tax Review includes the following articles: "The Oracle, Transparent Entities and Access to Tax Treaties" – Mark Brabazon SC; "Impact of the Multilateral Instrument on the Interpretation of Australia’s Income Tax Treaties" – Peter Stinson; "Deducting Hybrid Mismatch Rules – Fit for Purpose?" – Buck Xiao and Anna Bullimore; and "Digital Services Taxes and the Unified Approach under the Pillar One Proposal: Exploring the Nexus Frameworks Through the Example of Alibaba" – Victoria Plekhanova. Also in this Part is an Editorial: "Special Issue on International Tax" – Antony Ting.