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Double tax agreements paper

Published on 18 Aug 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • the broad principles applied under the allocation articles
  • what are the start dates and termination arrangements in relation to the DTA?
  • what are the taxes covered by the DTA?
  • business profits
  • passive income
  • annuities and pensions
  • professors and teachers
  • students
  • dependent services (employees).

Author profile

Prof Bob Deutsch
Bob is Senior Tax Counsel at The Tax Institute. Bob was until very recently the Deputy President of the Administrative Appeals Tribunal (AAT), and for over 20 years was a Professor in Taxation Law with the University of New South Wales. Bob specialises in taxation matters, with a special emphasis on international tax. His time with the AAT required extensive involvement in corporate law, social security and immigration matters. He also has experience as a solicitor with a major national law firm, as an independent barrister and as a director with a major accounting firm. He has written widely in his fields of specialisation as well as in the area of financial statements, and is an ongoing contributor to the highly successful Thomson Reuters Australian Tax Handbook. - Current at 04 March 2020
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This was presented at An Introduction to Australia's International Tax System .

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