Does Australia’s international claim to tax trust-level capital gains apply the jurisdictional rules of trust taxation based on source, or those of capital gains taxation based on ‘taxable Australian property’, or a hybrid of the two? The article sets out to answer the question by...

The relationship between domestic anti-abuse rules and double taxation treaties is a complex and unsettled issue. This is evidenced by the 2000 OECD Model Tax Convention, which notes in the Introduction (Para. 41), as did the previous versions of the Introduction, that the OECD Fiscal Affairs...

The relationship between domestic anti-abuse rules and double taxation treaties is a complex and unsettled issue. This is evidenced by the 2000 OECD Model Tax Convention, which notes in the Introduction (Para. 41), as did the previous versions of the Introduction, that the OECD Fiscal Affairs...

In the context of the OECD BEPS Plan and the actions undertaken by the European Union to achieve a fair and efficient corporate tax system, the enhancement of dispute resolution mechanisms between tax administrations is practically the only action aimed at boosting taxpayers’ rights, which is...

This study was drafted as the EU topical report for IFA's general report on the topic reconstructing the treaty network and deals with the intersection of three areas: i) European Union law; ii) the OECD's Base Erosion and Profit Shifting project (BEPS) and its implementation, and; iii) member...

This article examines a Portuguese decision on the application of a tax treaty's non-discrimination clause to extend the domestic relief available under domestic law to a person that, according with the wording of such clause, would be excluded from it.In this case, the author believes that the...

A trustee is in principle liable to tax on trust income because the trustee is the legal owner of that income. Local source income is taxed in any event on a source basis, and foreign-source income is taxed to the trustee on a residence basis. In New Zealand, foreign source income is not taxed...

This paper deals with trusts that are established in New Zealand or Australia, with locally resident trustees, but having foreign settlors and foreign-source income. For purposes of source country tax, it may be relevant whether there is an agreement to minimise double taxation between New...

After an explanation of the purpose of this study, the rest of this article is organized as follows: section 2 briefly considers the theoretical legal background for a withholding tax on (technical) services. Section 3 contains the heart of the essay comparing the pros and cons of the new...

At a domestic level, dividend tax systems are usually designed to relieve the economic double taxation of corporate profits and are related to the personal taxation of savings income. Increasingly over the last 40 years, however, international considerations have intruded upon domestic tax...