Australia offers advice on permanent establishments
May 06, 2009
The Australian Taxation Office has issued a new interpretative decision that highlights important tax issues facing foreign resident taxpayers leasing substantial equipment in Australia.
The decision clarifies that taxpayers should consider whether the lease of such equipment gives rise to a permanent establishment (PE).
Sorry. You must be a subscriber to view this article. Alternatively, why not take a free trial? To subscribe and access this article immediately simply click here or call +44(0)207 779 8380.