Casenote – Pre-1985 Tax Treaties: Who Can Tax the Capital Gain?

Journal
Author
Brittingham, M.; Henderson, S.
Country
Australia
Published Date
Issue
Asia-Pacific Tax Bulletin 2009 (Volume 15), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The recent Australian decisions of Virgin Holdings and Undershaft are examined. In these cases, Australia’s Federal Court has denied Australia the exclusive right to tax capital gains under pre-capital gains tax treaties.