The authors have compiled a list of the most-important judgements on the taxation of real estate development contracts. The article will prove invaluable to busy professionals who like having access to important case laws at their finger tips

In Reuters, the Tribunal held that a dependent agent would be a “Permanent Establishment” even if it did not have the power to conclude contracts on behalf of the enterprise. The author, a former Vice-President of the Tribunal & now a practicing advocate, argues that this verdict is not correct