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Agreement between Australia and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, and Protocol     5

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2014/2 - Income tax: the application of the ships and aircraft article of Australia's tax treaties to taxable income derived under section 129 of the Income Tax Assessment Act 1936 by a non-resident shipowner or charterer	[2014] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/2 - Income tax: the application of the ships and aircraft article of Australia's tax treaties to taxable income derived under section 129 of the Income Tax Assessment Act 1936 by a non-resident shipowner or charterer	[2014] ATOTR TR2014/2	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements	[2001] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements	[2001] ATOTR TR2001/13	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"An Old Tax is a Simple Tax: A Back to the Future Suggestion for the Simplification of Australian Corporate-Shareholder Taxation"	[2006] JlATaxTA 4	Taylor, C John	Australia	circa 2006	AustLII