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Analysing the PE articles within Australia's double tax treaties - Part II

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.

Author profile:

Roisin Arkwright CTA
Roisin is a Principal with Deloitte. Current at 01 June 2016 Click here to expand/collapse more articles by Roisin ARKWRIGHT.
 
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