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Australia’s double tax agreements paper

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 Robert Deutsch CTA
Professor Robert Deutsch, CTA. In addition to his role as Senior Tax Counsel at The Tax Institute Professor Deutsch is currently a Deputy President of the Administrative Appeals Tribunal (AAT), and for over 20 years he was a Professor in Taxation Law with the University of New South Wales. He specialises in taxation matters, with a special emphasis on international tax and has experience as a solicitor with a major national law firm, as an independent barrister, and as a director with a major accounting firm. Professor Deutsch has deep expertise in both tax practice and tax education, developed over many years at the highest levels. This gives him a unique perspective that enables him to represent The Tax Institute with authority and integrity. - Current at 05 December 2017
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This was presented at An Introduction to Australia's International Taxation System .

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Individual sessions




Australia’s double tax agreements

Author(s):  Robert DEUTSCH

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Current issues in expatriate taxation

Author(s):  Stephen COAKLEY

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