Australian Tax Treaties offers comprehensive and up-to-date information on all of Australia’s current tax treaties, making it an invaluable resource for professionals dealing with international tax matters. It includes synthesised texts released by the ATO to facilitate understanding of the Multilateral Convention’s application to applicable tax treaties.
Why You’ll Love It
A perfect accompaniment to the Australian Income Tax Legislation 2025 – 3 Volume Set, this book provides the text of all international tax agreements entered into by Australia as at 1 January 2025, including the latest treaties with Portugal and Slovenia.
Key Features
For ease of reference, this book reproduces all of Australia’s current tax treaties and Tax Information Exchange Agreements (TIEAs) in alphabetical order by country, as well as Australia’s FATCA agreement with the US and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Multilateral Convention).
Selected tax treaties include notations to reflect modifications made by the Multilateral Convention, obtained from the synthesised text of the relevant treaties published by the Australian Taxation Office. Useful tables are included to provide relevant dates of effect for each treaty/agreement and references to the Australian Treaty Series and enacting legislation.
There is also a table that summarises the maximum withholding tax rates applicable under each of the tax treaties.
Who Should Read This
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.
