From Switzerland to New Zealand: Around the world in 13 cases
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Justice Edmonds is well known for his decisions which involve questions of law relating to Pt IVA of the Income Tax Assessment Act 1936 (Cth), capital gains tax, the goods and services tax and taxation of the not-for-profit sector. As such, there is no doubt that cases determining principles of international tax law are the lesser known of Justice Edmonds’ judgments. Despite this, their significance and influence cannot be underestimated. As with any grouping of international tax cases, common themes emerge. In this instance, Justice Edmonds’ influence on treaty interpretation as well as on issues of residence, source and jurisdiction to tax becomes apparent. His influence in decisions relating to Pt IVA also incorporated aspects of international tax, as did several cases relating to capital gains tax. In this article, we explore the influence Justice Edmonds has had in this important area of tax law and policy.
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