A perfect accompaniment to the Australian Income Tax Legislation 2023 – 3 Volume Set, this book provides the text
of all international tax agreements entered into by Australia as at 1 January 2023, including the latest treaty with
Iceland.
For ease of reference, this book reproduces all of Australia’s current tax treaties including, where applicable,
synthesised text released by the ATO to facilitate the understanding of the application of the Multilateral Convention
to the applicable tax treaty. It also contains Australia’s Tax Information Exchange Agreements, the International Tax
Agreements Act, as well as the Multilateral Convention and Australia’s FATCA agreement with the US.
In addition, it includes useful tables that provide relevant dates of effect for each treaty/agreement and references
to the Australian Treaty Series and enacting legislation, as well as a table that summarises the maximum withholding
tax rates applicable under each of the tax treaties.
A must-have for professionals advising taxpayers engaged in cross-border transactions or with foreign sourced
income, this book assists in locating the rules for the allocation of taxing rights between countries.
KEY INCLUSIONS
- Australian Tax Treaties
- Australian Tax Information Exchange Agreements (TIEAs)
- Australian International Tax Agreements Act
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- Australian FATCA Agreement with the United States
- Multilateral Convention
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