Published on 10 May 13
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation focuses on the practical impact and application of Australia’s Tax Treaty network, as it applies to both Australian businesses operating offshore and foreign businesses operating in Australia.
Topics covered include:
- the fundamentals of Tax Treaties, including their purpose, effect and interpretation
- core concepts, eg residence, permanent establishments, business profits, withholding taxes etc
- their interaction with Australian domestic tax law
- some practical examples and issue involving the application of Treaties.