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  Miscellaneous 2010

Australian tax treaties: Trends and developments since the US Protocol

Source: The Tax Specialist Journal Article

Published Date: 1 Aug 2010

 
The US Protocol was signed in 2001. Since then, Australia has signed, renegotiated or updated 14 tax treaties, including its tax treaties with Japan, New Zealand and the United Kingdom. This article examines Australia's progress in expanding and updating its tax treaty network since the US Protocol, considers the trends and developments in Australia's tax treaty policy reflected in recent tax treaties, and provides some observations in relation to what the future may hold for Australia's tax treaties.
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