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Australia's New Treaty Policy: Noise or music? seminar paper

Published on 22 Jul 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper covers the following issue:

- Tax treaties:
-- shift from source to residence
-- definition of permanent establishment
-- international shipping and air transport
-- dividends and interest
-- royalties and high value services
-- capital gains
-- sourcing rule
-- non-discrimination
-- administrative assistance

- Tax treaty process:
-- negotiation priorities
-- most favoured nation clauses
-- consultation
-- parliamentary approval of treaties.

Author profile:

Richard J VANN
Current at 23 October 2012 Click here to expand/collapse more articles by Richard J VANN.
 

 

This was presented at International Masterclass .

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Outward Investments

Author(s):  Alf CAPITO

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