Australian tax treaties 2025 / CCH.

Sydney, N.S.W. : CCH, 2025.

2025 edition

202131

Australia. -- International Tax Agreements Act 1953.

Taxation -- Law and legislation -- Australia.

International law -- Australia.

Introduction to Australian tax treaties (2025 edition)

Australian tax treaties

Australian tax information exchange agreements (THEAs)

Australian International Tax Agreements Act

Australian FATCA agreement with the United States

Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting.

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. 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. - Publisher's website.

Includes bibliographical references.

Australian tax treaties

9781923130852

ix, 1601 pages ; 25 cm