Permanent Establishment without Carrying on a Business

Journal
Author
Toryanik, T.
Country
Australia
Published Date
Issue
International Transfer Pricing Journal 2014 (Volume 21), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In analysing the possibility of a deemed permanent establishment without carrying on a business in Australia, the author considers a recently released Draft Taxation Ruling, domestic legislation and case law.