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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|Item Type:||Journal Article|
|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:||13 Jun 2013 00:45|
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