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

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

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Non Member Price: $75.00

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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 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

Prof Richard Vann CTA
Richard Vann, CTA is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally. Updated by Kathy Xu for 6th VIC Tax Forum - Current at 07 May 2018
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This was presented at International Masterclass .

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