Published on 23 Nov 05
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
- 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.
Current at 03 August 2011
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