Miscellaneous 2008

China is hot, the Chinese DTA is not - is it time to upgrade?

Source: The Tax Specialist Journal Article

Published Date: 1 Apr 2008

As part of its review of Australia’s international taxation arrangements, the Board of Taxation recommended that Australia review and update its tax treaties with key countries to reflect the shift in treaty policy. Few could argue that China today is not a “key country” – yet the Australian double tax agreement with China will be 20 years old this year. Given the recent hive of activity in this area, this paper examines the case for a review of the existing Chinese double tax agreement to determine what (if any) changes are required.

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Miscellaneous 2008

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