Browsing Journals by Subject "Place of effective management"

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Double taxation treaty interpretation : lessons from a case down under

Du Plessis, Izelle (PER/PELJ, 2020)

In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain ...