Published on 01 Feb 06
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The second, and final, part of this article analyses each of the PE articles in Australia’s 42 double tax treaties and evaluates whether, and if so, to what extent, the UN Model Convention has influenced tax treaties entered into by Australia since its publication in 1980.
Roisin is a Principal with Deloitte.
- Current at
30 May 2017