International tax & business 2018

The times they are a-changing: Recent developments in Australia's international tax rules

Source: The Tax Specialist Journal Article

Published Date: 1 Apr 2018


A lot has happened in international tax in 2017. There has been an escalation in new tax developments, with significant changes happening within Australia's international tax rules. Change is likely to continue as states sign up to the various multilateral agreements such as the common reporting standard (CRS) and country-by-country (CbC) reporting and to the multilateral instrument. This article provides an overview of the recent developments and potential changes to come in respect of: transparency and the public disclosure of tax information; taxation informationgathering regimes, which include the CRS, the proposed mandatory reporting regime and CbC reporting; selected transfer pricing developments; and tax treaties, including the impact of the 2017 Multilateral Convention, the 2017 OECD Model Tax Convention on Income and on Capital and the 2016 Australia"Germany comprehensive tax treaty. It is expected that in the foreseeable future, more changes are to come.


Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


International tax & business 2018

Share this page