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Australia's tax treaty policy

Published on 14 Oct 02 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses Australia's tax treaty policy, including residence and dual residence of companies, permanent establishment, business profits, dividends and interests, royalties, capital gains, individual consulting services, source rules and other income, non-discrimination, limitation of benefits, assistance in collection and future treaty program and consultation.

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 First Class Ticket to Cross Border Taxation .

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Australia's tax treaty policy

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