OVERVIEW

A perfect complement to the Australian Income Tax Legislation 2017 - 3 Volume Set, this title provides the text of all international tax agreements entered into by Australia as at 1 January 2017.

The revised German Agreement, signed on 12 November 2015, entered into force on 7 December 201 and this eBook covers those changes. If you have purchased the 2016 edition, you would have received a complimentary, comprehensive addendum.

A must-have for anyone advising businesses with cross-border transactions, professionals rely on this book to find the rules for how businesses and individuals are taxed in Australia and in foreign countries.

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 the International Tax Agreements Act and Australia's FATCA agreement with the US.

It also includes useful tables that provide relevant dates of effect for each treaty/agreement and references to the Australian Treaty Series and enacting legislation, as well as a table that summarises the maximum withholding tax rates applicable under each of the tax treaties.

TABLE OF CONTENTS

• Introduction
• Australian Tax Treaties
• Australian Tax Information Exchange Agreements (TIEAs)
• Australian International Tax Agreements Act
• Australian FATCA Agreement with the United States