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Explain the content of the tax treaty AUS- UK. Explain these 30 contents? The UK / Australia double taxation convention was signed on 21 August

Explain the content of the tax treaty AUS- UK.

Explain these 30 contents? 

The UK / Australia double taxation convention was signed on 21 August 2003 entered into force on 17 December 2003. It has 30 articles.

Articles Content

  1. Persons covered
  2. Taxes covered
  3. General definitions
  4. Residence
  5. Permanent establishment
  6. Income from real property
  7. Business profits
  8. Shipping and air profits
  9. Associated enterprises
  10. Dividends
  11. Interest
  12. Royalties
  13. Alienation of property
  14. Income from employment
  15. Fringe benefits
  16. Entertainers and sportspersons
  17. Pensions and annuities
  18. Government service
  19. Students
  20. Other income
  21. Source of income
  22. Elimination of double taxation
  23. Limitation of relief
  24. Partnerships
  25. Non-discrimination
  26. Mutual agreement procedures
  27. Exchange of information
  28. Members of diplomatic missions
  29. Entry into force
  30. Termination

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