What are 'supervisory activities'? When will such activities constitute a permanent establishment of a corporation in an overseas country? What tax planning opportunities are available? These issues, which are often of great importance when planning international commercial operations, are explored in this article with particular reference to the Australia/Japan Treaty.
"Supervisory Activities as Permanent Establishments : The Australia/Japan Treaty,"
Revenue Law Journal:
1, Article 5.
Available at: http://epublications.bond.edu.au/rlj/vol3/iss1/5