Australian tax treaties : 2025 / CCH editors.

North Ryde, N.S.W. : CCH Australia Limited, 2025

2025 edition.

202977

Australia. -- International Tax Agreements Act 1953.

Taxation -- Law and legislation -- Australia.

International law -- Australia.

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. 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. This book also contains the International Tax Agreements Act 1953, the Taxation (Multinational Global and Domestic Minimum Tax) Act 2024, the Taxation (Multinational Global and Domestic Minimum Tax) Imposition Act 2024 and related rules.

Includes bibliographical references and index.

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1 online resource (1616 pages) : eBook.