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See Also
Irish Bank Resolution Corporation Ltd v Revenue and Customs, [2020] EWCA Civ 1128
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 7 | interest expenses of PE could be reduced if it had insufficient free capital compared to the arm’s length standard | 534 |
Satyam Computer Services Limited v Commissioner of Taxation, [2018] FCAFC 172
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 24 | a sourcing rule in the Australia-India Treaty imposed tax on a deemed royalty received by an Indian company | 351 |