On Friday 31 January 2020, The Tax Insitute’s Bob Deutsch published his weekly ‘Senior Tax Counsel’s Report, in Edition 3 of TaxVine – titled: The International Tax Scene – could it get even messier? This is a marvellous overview of the layers of complexity, currently involved in Australia taxing (or attempting to tax) international income or Australian connected income of non-residents (mostly, multi-nationals). It also looks forward to the OECD’s ‘Phase 1’ proposal for reform and other possibilites. It’s well worth a read.
See below for the article.