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"Some Aspects of a permanent Establishment in Australia"   flag 

(1998) 1 (2) Journal of Australian Taxation 151
Tan, How Teck
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
International Tax Agreements Act 1953 (Cth) s3, s6

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Agents as Permanent Establishments: Avoiding the US Income Tax for Foreign Busi-nesses" [1996] Taxes The Tax Magazine 101 Taxes: The Tax Magazine United States circa 1996 HeinOnline flag 1
"The Agency Element of Per-manent Establishment: The OECD Commentaries from the Civil Law View (Part One)" (1993) 9 Intertax International Tax Review 396 Intertax. International Tax Review circa 1993 1
"Australia Tribunal Considers Independent Agent Exception in Treaty's Permanent Establishment Definition" [1993] Tax Notes International 234 Tax Notes International United States circa 1993 flag 1
"The Agency Element of Permanent Establishment: The OECD Commentaries from the Civil Law View (Part Two)" (1993) 10 Intertax International Tax Review 488 Intertax. International Tax Review circa 1993 1
"Agents as Permanent Establishments Under the OECD Model Tax Convention" (1993) 5 British Tax Review 341 British Tax Review United Kingdom circa 1993 Westlaw flag 1
"Supervisory Activities as Permanent Establishments: The Australia/Japan Treaty" (1993) 3 Revenue Law Journal 48 Revenue Law Journal Australia circa 1993 Informit flag 1
"Tax Treaties, the One-Shot Deal and Capital Gains: Thiel v FCT" (1990) 2 Tax Notes International 1137 Tax Notes International United States circa 1990 flag 1
"The Treatment of Trusts Under the OECD Model Convention - II" (1989) 3 British Tax Review 65 British Tax Review United Kingdom circa 1989 Westlaw flag 1
"The Treatment of Trusts Under the OECD Model Convention - I" (1989) 2 British Tax Review 41 British Tax Review United Kingdom circa 1989 Westlaw flag 1
"The Case Against Fixed Base" (1988) 10 Intertax International Tax Review 282 Intertax. International Tax Review circa 1988 1
"Permanent Establishments in the United States" (1976) 29 Tax Lawyer 277 Tax Lawyer United States circa 1976 HeinOnline flag 1
Fleming v London Produce Co Ltd (1968) 2 All ER 975 United Kingdom circa 1968 LexisNexis flag 4
Donroy Ltd v US (1962) 301 F 2 circa 1962 1
MNR v Sunbeam Corporation (Canada) Ltd [1961] CTC 45 Canada circa 1961 flag 1
Firestone Tyre Co Ltd v Lewellin [1957] 1 All ER 561 United Kingdom circa 1957 LexisNexis flag 6
Consolidated Premium Iron Ores Ltd (1957) 57 DTC 1146 Canada circa 1957 flag 3
104 Tax Cas 535 104 Tax Cas 535 United Kingdom circa 1957 flag 1
No 630 v MNR 59 DTC 300 Canada circa 1957 flag 2
7 CTBR (NS) 652 7 CTBR (NS) 652 Australia circa 1957 flag 1
5 CTBR (NS) 656 5 CTBR (NS) 656 Australia circa 1957 flag 1
1 CB 55 1 CB 55 circa 1957 1

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