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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
- Persons covered
- Taxes covered
- General definitions
- Residence
- Permanent establishment
- Income from real property
- Business profits
- Shipping and air profits
- Associated enterprises
- Dividends
- Interest
- Royalties
- Alienation of property
- Income from employment
- Fringe benefits
- Entertainers and sportspersons
- Pensions and annuities
- Government service
- Students
- Other income
- Source of income
- Elimination of double taxation
- Limitation of relief
- Partnerships
- Non-discrimination
- Mutual agreement procedures
- Exchange of information
- Members of diplomatic missions
- Entry into force
- Termination
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