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Australia's New Treaty Policy: Noise or music? seminar paper
Published on 22 Jul 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper covers the following issue:
- Tax treaties:
-- shift from source to residence
-- definition of permanent establishment
-- international shipping and air transport
-- dividends and interest
-- royalties and high value services
-- capital gains
-- sourcing rule
-- non-discrimination
-- administrative assistance
- Tax treaty process:
-- negotiation priorities
-- most favoured nation clauses
-- consultation
-- parliamentary approval of treaties.
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This was presented at International Masterclass .
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