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Corporate residency and the Hua Wang Bank case paper

Published on 27 Apr 16 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • central management and control
  • Hua Wang Bank Berhad v FCT
  • DTA and residence
  • On appeal: the Full Court decision.

Author profiles

Simon Lees
Simon is a Solicitor with Mallesons Stephen Jaques.
Current at 01 February 2011
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Kristen Deards SC
Photo of author, Kristen DEARDS Kristen appears for taxpayers and the Commissioner of Taxation in income tax and GST cases in the Administrative Appeals Tribunal, the Federal Court and the High Court of Australia. She has appeared in a large range of tax cases, from complex Part IVA and transfer pricing cases, to disputes concerning CGT, the consolidation regime, international tax, superannuation, insurance, trusts and charities. - Current at 16 November 2021
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This was presented at International Tax Basics .

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Withholding tax and foreign tax fundamentals

Author(s):  Andrew SHARP

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