5.80 In general, business and industry groups support the general approaches taken in Australias recent treaties. [Article 1]. In that case, the terms domestic taxation law meaning will have precedence over the meaning it may have under that countrys other domestic laws. The MIT satisfies the conditions in paragraph 7 of Article4 (, The meaning of in the same circumstances and in particular with respect to residence, Non-discrimination and permanent establishments, Deductions for payments to foreign residents, [Article 24, subparagraph5a) and paragraph 6], Transfers of losses within company groups, Rebates, credits and exemptions paid for dividends by a company, It is understood that paragraph g) of paragraph 5 of Article 24 (, Methods of communication between competent authorities, General Agreement on Trade in Services dispute resolution process, Information held by institutions such as banks, other financial institutions or nominees, Information that exists prior to the entry into force of this Convention, Article 27 Assistance in the Collection of Taxes, Restriction on judicial and administrative proceedings, Article 28 Members of Diplomatic Missions and Consular Posts, Diplomatic Privileges and Immunities Act 1967, Consular Privileges and Immunities Act 1972, Obligation for Australia and New Zealand to consult every five years, Date of application for New Zealand taxes, Exchange of Information and Assistance in Collection, Termination of the existing New Zealand Agreement, Second Protocol amending the Agreement between Australia and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed at Canberra on 13 October 1977 as amended by the Protocol signed at Canberra on 20 March 1984, Agreement between Australia and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed at Canberra on 13 October 1977 as amended by the Protocol signed at Canberra on 20 March 1984, Substitutes new Article 26 (Exchange of Information) into the Agreement, [Article I, paragraph 2 of new Article 26], [Article I, paragraph 4 of new Article 26], Information held by institutions such as banks, other financial institutions, trusts, foundations and nominees, [Article I, paragraph 5 of new Article 26], Information that exists prior to the entry into force of the Second Protocol, Date of entry into force of the Second Protocol, Second Protocol part of the existing tax treaty, Mutual Agreement Procedure in Respect of Transfer Pricing Adjustments, Definition of transfer pricing adjustment, Article 5 Pensions and Retirement Annuities, Article 8 Mutual Agreement Procedure in Respect of Transfer Pricing Adjustments, The existing Australia-New Zealand tax treaty, Australias trade and investment relationship with New Zealand, Option 1: Retain the existing AustraliaNewZealand tax treaty, Option 2: A second limited amending Protocol rely on the existing tax treaty and Protocol measures, Difficulties in quantifying the impacts of tax treaties, Renegotiation provides a better outcome for all stakeholders, Compliance and administrative cost reduction benefits, International Tax Agreements Amendment Bill (No.
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