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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
This was presented at An Introduction to Australia's International Tax System .
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Who is a resident of Australia?
Author(s): Clint HardingMaterials from this session:
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How is source determined?
Author(s): Cory HILLIERMaterials from this session:
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Extensions, inclusions & attributions
Author(s): Matt BUDGE, Wendy HartantiMaterials from this session:
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Anti profit shifting measures
Author(s): John ROSSMaterials from this session:
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Double tax agreements
Author(s): Bob DeutschMaterials from this session:
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International withholding taxes
Author(s): Peter B STINSONMaterials from this session:
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Current issues in expatriate taxation
Author(s): Stephen COAKLEYMaterials from this session:
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