The course concludes with study of present international enforcement and litigation trends involving cross-border business transactions and foundation erosion/earnings shifting troubles. For example, by virtue of s 90, just the Commonwealth can impose customs and excise duties, While income tax can be levied by equally the Commonwealth and the States. https://taxation-law-assignment-h64207.blogs100.com/39472482/rumored-buzz-on-national-law-provision-concerning-internation-taxation