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
Prof Robert Deutsch CTA
Bob is a Deputy President with the Administrative Appeals Tribunal and a Professor Of Taxation in the Australian School of Business at the University of New South Wales. He is a former Director of the Atax program and has over 30 years legal and tax experience. Prior to his appointment with Atax, Bob was a Tax Partner with Mallesons Stephen Jaques. He
was also previously a Senior Lecturer in Law at the University of Sydney and has written widely, especially in the area of international tax. Current at 16 November 2012
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