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  Miscellaneous 2003

Australia's New Treaty Policy: Noise or music? seminar

Source: New South Wales

Published Date: 22 Jul 2003

 

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This seminar paper covers the following issue:

- Tax treaties:
-- shift from source to residence
-- definition of permanent establishment
-- international shipping and air transport
-- dividends and interest
-- royalties and high value services
-- capital gains
-- sourcing rule
-- non-discrimination
-- administrative assistance

- Tax treaty process:
-- negotiation priorities
-- most favoured nation clauses
-- consultation
-- parliamentary approval of treaties.

Author(s)

Individual Session

Australia's New Treaty Policy: Noise or Music?

Author(s): Richard J Vann CTA
Materials from this session:

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Details

  • Published By: Richard J Vann CTA
  • Published On:22 Jul 2003
  • Took place at:Radisson Plaza Hotel, Sydney

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