House of Representatives

International Tax Agreements Amendment Bill (No. 1) 2002

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

[F1]
Source: Department of Foreign Affairs and Trade

[F2]
There are very few multilateral tax treaties, which reflect the widely differing economic interests and unique tax law structures of most countries.

[F3]
Source: Department of Foreign Affairs and Trade and Australian Bureau of Statistics


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