Published on 22 Jul 09
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers topics such as:
- what is a DTA?
- the broad principles applied under the Allocation Articles
- what are the taxes covered by the DTA?
- is the taxpayer covered by the DTA?
- business profits
- passive income
- annuities and pensions
- what methods are there in place to avoid double taxation?
- what procedures are in place to assist in the effective administration of cross-border
Robert (Bob) Deutsch is the KPMG Professor of Taxation in the Atax program, UNSW and a Director with KPMG, Chartered Accountants. He is also a former director of the Atax program. He has over 15 years legal and tax experience and, immediately prior to his appointment with Atax, Bob was a tax partner with Mallesons Stephen Jaques. Previously, he was a Senior Lecturer in Law at the University of Sydney.
Current at 30 October 2007
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