Abstract
This note suggests that unless the Full Federal Court decision in FCT v Macoun [2014] FCAFC 92 is overturned by the High Court in the upcoming appeal,the literalist interpretation of domestic legislation enacting international obligations preferred by the Federal Court would set a dangerous and unwise precedent that is not only antithetical to the consistent and uniform development of international law in Australia but also to Australia’s effective participation in the OECD/G20 Base Erosion and Profit Shifting Project.
Original language | English |
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Article number | 1 |
Pages (from-to) | 1-6 |
Number of pages | 6 |
Journal | Revenue Law Journal |
Volume | 25 |
Issue number | 1 |
Publication status | Published - 2015 |
Keywords
- Australia
- emoluments
- international law
- law and legislation
- pensions