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Application and interpretation of double tax treaties presentation

Published on 23 Nov 05 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation:

  • discusses the 'building blocks' of DTAs and their application in Australian tax law
  • specifically, it addresses:
    • what is a DTA?
    • principles of DTA interpretation
    • in what circumstances do DTAs apply?
    • how do DTAs interact with domestic law?
    • what taxes are covered by DTAs?
    • current DTA issues.

Author profile:

Mathew CHAMBERLAIN
Current at 03 August 2011 Click here to expand/collapse more articles by Mathew CHAMBERLAIN.
 

 

Individual sessions

Application and interpretation of double tax treaties

Author(s):  Mathew CHAMBERLAIN

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