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Double tax agreements presentation

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

This presentation covers:

  • what are DTAs?:
    • what is their role?
    • when are they used?
    • how do DTAs alleviate double taxation?
  • how do you approach a DTA?:
    • is the taxpayer covered?
    • is the tax covered?
    • interpreting DTAs
  • business profits
  • passive income (dividends, interest, royalties)
  • recent developments.

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 .

Get a 20% discount when you buy all the items from this event.

Individual sessions

How is source determined?

Author(s):  Cory HILLIER

Materials from this session:





Current issues in expatriate taxation

Author(s):  Stephen COAKLEY

Materials from this session:

Further details about this event:

 

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