Australian Double Tax Agreement

كتب - آخر تحديث - 3 ديسمبر 2020

(a) an agreement provides for provisions relating to income, profits or profits resulting from the disposal or sale of shares or similar interests in companies or in holdings in other companies whose assets are entirely or primarily consisting of real estate (in the sense of the agreement) or other shares of land; and 11Q……. Agreements on airlines with China……………………………………………………………………………………………………………………… 39 (a) an exchange of letters within the meaning of paragraph 2 of the appendix to the definition of the Taipei agreement referred to in paragraph (b) of subsection 3AAA (1); and (1) This section applies to any relevant portion of a tax payer`s income in the year of income consisting of income for which a provision of an agreement limits the amount of Australian tax payable. (8) If the term royalty, as used in or in a particular provision of this agreement, has, under a provision of an agreement, the meaning that the term under Australian law with respect to income tax, that term has, for the purposes of this agreement or particular provision, the meaning that that expression has under Article 6 , paragraph 1 of the Income Tax Act 1936. Foreign tax means tax, with a tax other than Australia, which is the subject of an agreement. 3AAA… Definitions – current agreements…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………… 5 (a) the licence fee is paid to a person established in a contracting state or territory (excluding Australia) for the purpose of an agreement; and (1) Where a provision of an agreement limits the amount of Australian tax owed under a dividend or royalty, since it is a dividend or a royalty, for which the withholding tax must be paid and if the amount of that withholding tax exceeds the limit set out in the agreement, the liability of the subject for withholding tax is reduced by an amount equal to the amount. (d) the exchange of ratification instruments within the framework of a convention; Vietnamese banknotes (No.

1) refer to the exchange of banknotes that took place in Canberra on November 22, 1996 with a view to amending the Vietnamese Convention. Note: Most of the agreements, protocols and other agreements described in these sections are listed in the series of contracts in Australia. In 2011, the text of an agreement in the Australian Treaty Series on the Library of Treaties of Australia was available on the AustLII (www.austlii.edu.au) website. (1) Where a company is not established in Australia but is established in that other country for the purpose of a right of a country with which an agreement has been entered into (a law collects foreign taxes), a dividend paid by the company for the purposes of the agreement is considered to be derived from a source in that country.