Australian Tax Review update: Vol 49 Pt 4
By journalalerts on January 8, 2021
Posted In: Australian Tax Review (AT Rev) Tagged: Anna Bullimore Antony Ting articles AT Rev Buck Xiao Deducting Hybrid Mismatch Rules Fit for Purpose? Digital Services Taxes and the Unified Approach under the Pillar One Proposal: Exploring the Nexus Frameworks Through the Example of Alibaba duplication of deductions Editorial hybrid structures Impact of the Multilateral Instrument on the Interpretation of Australia's Income Tax Treaties international income tax system loss duplication Mark Brabazon SC MLI-modified tax treaty Multilateral Instrument to Modify Bilateral Tax Treaties (MLI) OECD BEPS Project OECD recommendations in Action 2 of the BEPS Project Peter Stinson Special Issue on International Tax Subdiv 832G of the Income Tax Assessment Act 1997 (Cth) Taobao tax avoidance by large multinational enterprises tax losses tax proits from online marketplaces activities The Oracle Transparent Entities and Access to Tax Treaties treaty access for fiscally transparent entities and their income treaty benefits Victoria Plekhanova
