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06 Jun 2019 Multilateral Instrument – Australia-New Zealand joint approach now available

The ATO has published their administrative approach with New Zealand Inland Revenue in relation to the new treaty tie-breaker rule for non-individual taxpayers. This rule was introduced by Article 4(1) of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, also known as the Multilateral Instrument (MLI). 

Read more here.


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