Double Taxation Treaty Interpretation: Lessons from a Case Down Under
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 companies were resident in Australia for income tax purposes. The majority answered t...
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| Format: | Article |
| Language: | Afrikaans |
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North-West University
2020-12-01
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| Series: | Potchefstroom Electronic Law Journal |
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| Online Access: | https://journals.assaf.org.za/index.php/per/article/view/6840 |