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Royalty WHT issues and DTAS

Published on 27 Feb 98 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses the Australian approach to Royalty WHT in comparison to the OECD model tax treaty.

Author profile:

Chris Birchall CTA
Chris is a Client Director in the Tax Technical group with Pitcher Partners. Current at 28 November 2014 Click here to expand/collapse more articles by Chris BIRCHALL.
 

This was presented at Red Series: International Tax Masterclass.

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Individual sessions

Transferor Trusts

Author(s):  Richard SHADDICK

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Permanent Establishments: Common & Topical Issues

Author(s):  Tim COX

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Treaty Shopping & Part IVA

Author(s):  The Hon. Justice Ian GZELL

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Application of business profits articles to CGT

Author(s):  Jason CHANG

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Impact of 1997 legislative changes

Author(s):  Zorach DISKIN

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Royalty WHT Issues and DTAS

Author(s):  Chris BIRCHALL

Materials from this session:

Cross border leasing

Author(s):  Charles ARMITAGE

Materials from this session:

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