Detailed commentary, on an Article-by-Article basis, on all tax treaties (double tax agreements) entered into by Australia, with reference to relevant ATO rulings, determinations and cases, and roadmaps to each treaty. Annotated commentary on the International Tax Agreements Act 1953 and commentary on OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
Covering developments in cross-border tax rules, proposed tax treaties, legislative changes related to cross border transactions and issues. Browse the real-time news feed on the CCH Pinpoint® homepage at anytime. You can also tailor your news alerts to receive emails directly to your inbox.
Source material includes the latest and most up to date:
• Text of all international tax agreements entered into by Australia (including notations from any ATO synthesised texts)
• Tax Information Exchange Agreements (TIEAs) in alphabetical order by country
• International Tax Agreements Act 1953
• Australia's FATCA agreement with the US
• Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI)
• Finding aids including tables listing relevant dates of effect for agreements and references to the Australian Treaty Series and enacting legislation and a table summarising maximum withholding tax rates applicable under each tax treaty.
• OECD Model Tax Convention and UN Model Tax Convention
Selected court decisions addressing tax treaty issues with headnote and full text of judgment.