Published on 01 Apr 10
by "THE TAX SPECIALIST" JOURNAL ARTICLE
The Double Tax Agreement (DTA) between Australia and New Zealand is one of the more important DTAs for both countries. The revised DTA, which comes into force this year, contains a number of significant changes. This article is an in-depth analysis of the changes, with a particular focus on aspects of the new DTA which differ from other recently negotiated DTAs to which Australia is party.
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