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A new phase in Australia's double tax agreements - Part I
Published on 01 Jul 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article examines Australia’s current treaty practice, as is evident in relation to new or proposed double tax agreements with New Zealand, France, Norway and Finland. Part 1 of the article examines a new approach to the Alienation of Property Article. Part 2 examines the new Articles dealing with assistance in the collection of taxes.