000 01096nab a2200253 c 4500
999 _c148919
_d148919
003 ES-MaIEF
005 20240209131105.0
007 ta
008 240209t2023 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 _aLi, Na
_953469
245 0 _aCan Australia's double tax treaties invalidate state real estate taxes?
_c by Na Li, Kerrie Sadiq and Richard Krever
520 _aThis articles investigate the potential impact of nondiscrimination clauses in Australian double tax treaties on state sales tax surcharges imposed on residential real estate purchases by foreign absentee buyers.
650 4 _aDOBLE IMPOSICION
_942842
650 4 _aTRATADOS INTERNACIONALES
_948608
650 4 _aPROPIEDAD INMOBILIARIA
_948169
650 4 _aCOMPRAVENTA DE BIENES RAICES
_938602
650 4 _aIMPUESTOS
_947460
650 4 _aAUSTRALIA
_932206
700 1 _920036
_aSadiq, Kerrie
700 1 _924255
_aKrever, Richard E.
773 0 _9171168
_oOP 138-Bis/2024/113/1
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 113, n. 1, January 1, 2024, p. 47-50
942 _cART