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.


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
Refereed: Yes
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 03:18
Last Modified: 12 Jun 2013 14:45

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