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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Services (13276) | [2015] ZATC 2 | South Africa Tax Court | South Africa | 15 May 2015 | SAFLII |
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TR 2002/5 - Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936? | [2002] ATOTR 5 | Australian Taxation Office | Australia - Commonwealth | circa 2002 | AustLII |
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TR 2002/5 - Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936? | [2002] ATOTR TR2002/5 | Australian Taxation Office | Australia - Commonwealth | circa 2002 | AustLII |
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