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- Title
Policy Forum: Australia's Twin-Track Approach to Treaty Shopping.
- Authors
Cooper, Graeme S.
- Abstract
The article focuses on approaches adopted by Australian government to address the problem of treaty shopping including a two-pronged approach. Topics discussed include limitation-on-benefits (LOB) provisions adopted by the government to support tax treaties, influence of Australia's tax treaties approach in governing incentives for treaty shopping and case Commissioner of Taxation v. Lamesa Holdings BV based on treaty-shopping issue. It mentions a report on international taxation arrangements.
- Subjects
AUSTRALIA; DOUBLE tax agreements; TAX laws; FISCAL policy; AUSTRALIAN Taxation Office; LAMESA Holdings BV; INTERNATIONAL cooperation on taxation; ACTIONS &; defenses (Law)
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2014, Vol 62, Issue 3, p753
- ISSN
0008-5111
- Publication type
Article