Australia has entered into taxation agreements with more than 40 countries. Tax treaties, which are also referred to as tax conventions or double tax agreements (DTA). They prevent double taxation and fiscal evasion and foster cooperation between Australia and other international tax authorities by enforcing their respective tax laws. You will only be affected by a tax treaty if you are a resident of Australia or the other treaty country.
The table below lists those countries that currently have a comprehensive tax treaty with Australia. The highlighted countries provide an update on recent changes and a summary of impacts relating to the treaty as well as a link to the legislation held on the Treasury website. For those countries without a current summary the relevant legislation and explanatory memorandum can be viewed on the Treasury website.
Taxation Ruling TR 2001/13 [ATO legal database link] contains guidelines on the interpretation of Australia’s tax treaties. In some situations tax treaties may be interpreted in a different way to domestic tax legislation.
Countries with pre-Capital Gains Tax treaties (‘pre-CGT treaties’) which do not contain a specific article dealing with revenue gains from the disposal of certain property are indicated in the table by (**). For the Tax Office’s view on the treatment of capital gains in ‘pre-CGT treaties’, see TR 2001/12 [ATO legal database link].
Argentina Italy** Slovakia Austria** Japan** South Africa Belgium** Kiribati
South Korea** Canada** Malaysia Spain
China Malta** Sri Lanka Czech Republic Mexico Sweden**
Denmark** Netherlands** Switzerland**
Fiji New Zealand Taipei Finland Norway** Thailand France**
Papua New Guinea United Kingdom Germany** Philippines** United States
Hungary Poland Vietnam India Romania Indonesia Russia Ireland** Singapore
发表于 14-9-2007 17:05:39
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