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Analysing the PE articles within Australia's double tax treaties - Part II

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Published on 01 Feb 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The second, and final, part of this article analyses each of the PE articles in Australia’s 42 double tax treaties and evaluates whether, and if so, to what extent, the UN Model Convention has influenced tax treaties entered into by Australia since its publication in 1980.

Author profile

Roisin Arkwright CTA
Roisin is a Principal with Deloitte. August 2020: Employment history: Mar 2018 – present Principal, Government Innovation & Investment Incentives, Deloitte Sydney Jan 2015 – Mar 2018 Principal, Tax Insights & Policy, Deloitte Sydney Aug 2011 – Dec 2014 Principal, R&D Tax and Incentives Group, Deloitte Sydney Jan 2005 – Aug 2011 Director, Australian Tax Centre, KPMG Sydney Oct 2003 – Dec 2004 Senior Manager, Australian Tax Centre, KPMG Sydney Dec 2002 – Apr 2003 Senior Manager, KPMG European Tax Centre Jun 2000 – Oct 2002 Manager / Senior Manager, KPMG Sydney Sep 1992 – Apr 2000 Tax Consultant / Manager, KPMG London Academic history: • Master of Taxation, UNSW, 2009 (Distinction) • TTI Chartered Tax Adviser / FTIA, admitted 2004 • Former member of the ICAA Tax Module Advisory Committee • Chartered Institute of Taxation (UK CTA/ATII) examinations 1994, admitted 1995 • Association of Taxation Technicians (ATT) examinations, 1993 (Distinction) • MCIPD - Chartered Institute of Personnel & Development (UK), admitted 1991 • M.Sc. Master of Management Science, University of Manchester, 1991 (Distinction) • BA (Hons) Economics & Industrial Relations, University of Leeds, 1990 (Upper Second Class Honours) - Current at 20 August 2020
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