A perfect complement to the Australian Income Tax Legislation 2018 - 3 Volume Set, this title provides the text of all international tax agreements entered into by Australia as at 1 January 2018.

A must-have for anyone advising businesses with cross-border transactions, you can rely on this book to find the rules on how businesses and individuals are taxed pursuant to Australia’s current tax treaties. 

KEY FEATURES

For ease of reference, this book incorporates:

• All of Australia's current tax treaties and Tax Information Exchange Agreements (TIEAs) in alphabetical order by country
• The International Tax Agreements Act and Australia's FATCA agreement with the US
• Useful tables that provide relevant dates of effect for each treaty/agreement and references to the Australian Treaty Series and enacting legislation
• A table that summarises the maximum withholding tax rates applicable under each of the tax treaties.