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Australia - Permanent Establishment without Carrying on a Business

Country:
Australia
Author:
T. Toryanik
Issue:
International Transfer Pricing Journal, 2014 (Volume 21), No 3
Published:
19 May 2014
In analysing the possibility of a deemed permanent establishment without carrying on a business in Australia, the author considers a recently released Draft Taxation Ruling, domestic legislation and case law.
 
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