This book provides the text of all international tax agreements entered into by Australia as at 1 January 2025, including the latest treaties with Portugal and Slovenia. It includes synthesised texts released by the ATO to facilitate understanding of the Multilateral Conventions application to applicable tax treaties.
Contains Australias Tax Information Exchange Agreements, the International Tax Agreements Act 1953, the Multilateral Convention, and Australias FATCA agreement with the US. Also provides tables with relevant dates of effect for each treaty/agreement, references to the Australian Treaty Series and enacting legislation, and a summary of maximum withholding tax rates under each treaty. A must-have for professionals advising taxpayers engaged in cross-border transactions or with foreign-sourced income,
