Casenote – Pre-1985 Tax Treaties: Who Can Tax the Capital Gain?

Journal
Brittingham, M.; Henderson, S.
Australia
Asia-Pacific Tax Bulletin 2009 (Volume 15), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The recent Australian decisions of Virgin Holdings and Undershaft are examined. In these cases, Australia’s Federal Court has denied Australia the exclusive right to tax capital gains under pre-capital gains tax treaties.