The taxation of international maritime leasing profits : has the commissioners ship come in?
Sadiq, Kerrie (2007) The taxation of international maritime leasing profits : has the commissioners ship come in? Australian Business Law Review, 35(1), pp. 18-32.
Abstract
In light of McDermott Industries (AUST) Pty Ltd v Commissioner of Taxation, and Draft Taxation Ruling TR 2006/D8, this article considers the current Australian taxation position of profits arising from the cross-border leasing of vessels in the maritime industry. It focuses on the tax treaties to which Australia is a party, in particular the application of the business profits provisions of those treaties, and the deemed existence of a permanent establishment where substantial equipment, owned by a fiscal non-resident, is used within Australian waters.
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| ID Code: | 50134 |
|---|---|
| Item Type: | Journal Article |
| Additional URLs: | |
| Keywords: | taxation law |
| ISSN: | 0310-1053 |
| Subjects: | Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) |
| Divisions: | Current > QUT Faculties and Divisions > QUT Business School Current > Schools > School of Accountancy |
| Copyright Owner: | Copyright 2007 Thomson Reuters (Australia/NZ) |
| Deposited On: | 08 May 2012 13:18 |
| Last Modified: | 08 May 2012 13:19 |
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