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Australia’s double tax agreements paper

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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.

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
    taxation?

Author profile

Prof Bob Deutsch CTA
Bob is Senior Tax Counsel at The Tax Institute. Bob was until very recently the Deputy President of the Administrative Appeals Tribunal (AAT), and for over 20 years was a Professor in Taxation Law with the University of New South Wales. Bob specialises in taxation matters, with a special emphasis on international tax. His time with the AAT required extensive involvement in corporate law, social security and immigration matters. He also has experience as a solicitor with a major national law firm, as an independent barrister and as a director with a major accounting firm. He has written widely in his fields of specialisation as well as in the area of financial statements, and is an ongoing contributor to the highly successful Thomson Reuters Australian Tax Handbook. - Current at 04 March 2020
Click here to expand/collapse more articles by Robert DEUTSCH.

 

This was presented at An Introduction to Australia's International Taxation System .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Who is a resident of Australia?

Author(s):  Sanjay WAVDE

Materials from this session:

How is source determined?

Author(s):  John BALAZS

Materials from this session:

Extensions, inclusions and attribution

Author(s):  James EATON

Materials from this session:

Anti profit shifting measures

Author(s):  Garvin ADAIR,  Zubair BANGASH

Materials from this session:

Australia’s double tax agreements

Author(s):  Robert DEUTSCH

Materials from this session:

International withholding taxes

Author(s):  Peter B STINSON

Materials from this session:

Current issues in expatriate taxation

Author(s):  Stephen COAKLEY

Materials from this session:

Further details about this event:

 

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