Question 1 (10 marks) With reference to the UK Australia Double Tax Agreement explain:a) the meaning of the term Permanent Establishment.b) how the business profits of an enterprise incorporated in the UK are taxed in Australia.c) whether contracts made through an independent agent would result in a Permanent EstablishmentQuestion 2 (10 marks)Andrew McSwington is a highly regarded MLB prospect. With reference to at least three (3) different sources and the indicators of good tax policy explain whether or not you think the 50% general discount for individuals on the disposal of CGT assets is good tax policy.
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