A perfect complement to the Australian Income Tax Legislation 2020 - 3 Volume Set, this title provides the text of all international tax agreements entered into by Australia as at 1 January 2020.

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.

• All of Australia's current tax treaties (including notations from any ATO synthesised texts, if available) and Tax Information Exchange Agreements (TIEAs) in alphabetical order by country
• International Tax Agreements Act 1953
• Australia's FATCA agreement with the US
• The MLI, ie the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
• 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.