Casenote - barges were "permanent establishment" under the Australia-Singapore treaty

Journal
Author
Butler, M.St.J.R.
Country
Australia; Singapore
Published Date
Issue
Asia-Pacific Tax Bulletin 2006 (Volume 12), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The Full Federal Court's decision that the leasing of barges had resulted in a permanent establishment is briefly discussed.