-
Australian Tax Treaties
- Argentine Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE ARGENTINE REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real (Immovable) Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Professors and Teachers
- ARTICLE 21 Students
- ARTICLE 22 Other Income
- ARTICLE 23 Source of Income
- ARTICLE 24 Methods of Elimination of Double Taxation
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 27 Members of Diplomatic Missions and Consular Posts
- ARTICLE 28 Entry into Force
- ARTICLE 29 Termination
- SECTION 1
- SECTION 2
- SECTION 3
- SECTION 4
- SECTION 5
- SIGNATURES
- Aruban Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE KINGDOM OF THE NETHERLANDS, IN RESPECT OF ARUBA, FOR THE ALLOCATION OF TAXING RIGHTS WITH RESPECT TO CERTAIN INCOME OF INDIVIDUALS AND TO ESTABLISH A MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Pensions and Retirement Annuities
- ARTICLE 6 Government Service
- ARTICLE 7 Students
- ARTICLE 8 Mutual Agreement Procedure in respect of Transfer Pricing Adjustments
- ARTICLE 9 Exchange of Information
- ARTICLE 10 Entry into Force
- ARTICLE 11 Termination
- SIGNATURES
- Austrian Agreement
- AGREEMENT BETWEEN AUSTRALIA AND THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- CHAPTER I - SCOPE OF THE AGREEMENT
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- CHAPTER II - DEFINITIONS
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- CHAPTER III - TAXATION OF INCOME
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Students
- ARTICLE 21 Income Not Expressly Mentioned
- ARTICLE 22 Source of Income
- CHAPTER IV - METHODS OF ELIMINATION OF DOUBLE TAXATION
- ARTICLE 23
- CHAPTER V - SPECIAL PROVISIONS
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Diplomatic and Consular Officials
- CHAPTER VI - FINAL PROVISIONS
- ARTICLE 27 Entry into Force
- ARTICLE 28 Termination
- SIGNATURES
- Belgian Agreement
- 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
- CHAPTER I - SCOPE OF THE AGREEMENT
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- CHAPTER II - DEFINITIONS
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- CHAPTER III - TAXATION OF INCOME
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprise
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Professors and Teachers
- ARTICLE 21 Students
- ARTICLE 22 Income of Dual Resident
- ARTICLE 23 Source of Income
- CHAPTER IV - METHODS OF ELIMINATION OF DOUBLE TAXATION
- ARTICLE 24
- CHAPTER V - SPECIAL PROVISIONS
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 27 Miscellaneous
- CHAPTER VI - FINAL PROVISIONS
- ARTICLE 28 Entry into Force
- ARTICLE 29 Termination
- SIGNATURES
- Belgian Protocol (No 1)
- I ARTICLE I
- II ARTICLE II
- III ARTICLE III
- IV ARTICLE IV
- V ARTICLE V
- SIGNATURES
- Belgian Protocol (No 2)
- I ARTICLE I
- II ARTICLE II
- III ARTICLE III
- British Virgin Islands Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE BRITISH VIRGIN ISLANDS FOR THE ALLOCATION OF TAXING RIGHTS WITH RESPECT TO CERTAIN INCOME OF INDIVIDUALS
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Government Service
- ARTICLE 6 Students
- ARTICLE 7 Exchange of Information
- ARTICLE 8 Entry into Force
- ARTICLE 9 Termination
- SIGNATURES
- Canadian Convention
- CONVENTION BETWEEN AUSTRALIA AND CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- CHAPTER I - SCOPE OF THE CONVENTION
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- CHAPTER II - DEFINITIONS
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- CHAPTER III - TAXATION OF INCOME
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Students
- ARTICLE 21 Income Not Expressly Mentioned
- ARTICLE 22 Source of Income
- CHAPTER IV - METHODS OF PREVENTION OF DOUBLE TAXATION
- ARTICLE 23 Elimination of Double Taxation
- CHAPTER V - SPECIAL PROVISIONS
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Diplomatic and Consular Officials
- ARTICLE 26A Various Interests of Canadian Residents
- CHAPTER VI - FINAL PROVISIONS
- ARTICLE 27 Entry into Force
- ARTICLE 28 Termination
- SIGNATURES
- Canadian Protocol (No 1)
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- ARTICLE 6
- ARTICLE 7
- ARTICLE 8
- ARTICLE 9
- ARTICLE 10
- ARTICLE 11
- ARTICLE 12
- ARTICLE 13
- ARTICLE 14
- ARTICLE 15
- ARTICLE 16
- ARTICLE 17
- SIGNATURES
- Chilean Convention
- CONVENTION BETWEEN AUSTRALIA AND THE REPUBLIC OF CHILE FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND FRINGE BENEFITS AND THE PREVENTION OF FISCAL EVASION
- CHAPTER I - SCOPE OF THE CONVENTION
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- CHAPTER II - DEFINITIONS
- ARTICLE 3 General Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Permanent Establishment
- CHAPTER III - TAXATION OF INCOME
- ARTICLE 6 Income from Immovable (Real) Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Income from Employment
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Artistes and Sportspersons
- ARTICLE 18 Pensions
- ARTICLE 19 Government Service
- ARTICLE 20 Students
- ARTICLE 21 Other Income
- ARTICLE 22 Source of Income
- CHAPTER IV - RELIEF FROM DOUBLE TAXATION
- ARTICLE 23 Relief of Double Taxation
- CHAPTER V - SPECIAL PROVISIONS
- ARTICLE 24 Non-discrimination
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 27 Limitations of Benefits
- ARTICLE 28 Members of Diplomatic Missions and Consular Posts
- CHAPTER VI - FINAL PROVISIONS
- ARTICLE 29 Entry into Force
- ARTICLE 30 Termination
- In general, a) If, after the date on which the Convention enters into force
- With reference to Article 5, a) A person who substantially negotiates the e
- With reference to Article 7, When computing the taxable income of a permane
- With reference to Articles 7 and 9, Nothing in Articles 7 and 9 shall affec
- With reference to paragraph 2 of Article 10, If, a) Chile agrees in
- With reference to paragraph 2 of Article 11, If, in a tax treaty with any o
- With reference to paragraph 2 of Article 12, If, in a tax treaty with any o
- With reference to Article 17, Income referred to in paragraph 1 of Article
- With reference to Article 26, Notwithstanding Article 29 of this Convention
- SIGNATURES
- Chinese Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE PEOPLE ' S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Artistes and Athletes
- ARTICLE 18 Pensions
- ARTICLE 19 Government Service
- ARTICLE 20 Professors and Teachers
- ARTICLE 21 Students and Trainees
- ARTICLE 22 Other Income
- ARTICLE 23 Methods of Elimination of Double Taxation
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Diplomatic Agents and Consular Officers
- ARTICLE 27 Entry into Force
- ARTICLE 28 Termination
- SIGNATURES
- Chinese Airline Profits Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE PEOPLE ' S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION OF INCOME AND REVENUES DERIVED BY AIR TRANSPORT ENTERPRISES FROM INTERNATIONAL AIR TRANSPORT
- ARTICLE 1 Taxes Covered
- ARTICLE 2 General Definitions
- ARTICLE 3 Air Transport Profits and Revenues
- ARTICLE 4 Entry into Force
- ARTICLE 5 Termination
- SIGNATURES
- Cook Islands Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE COOK ISLANDS ON THE ALLOCATION OF TAXING RIGHTS WITH RESPECT TO CERTAIN INCOME OF INDIVIDUALS AND TO ESTABLISH A MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Pensions and Retirement Annuities
- ARTICLE 6 Government Service
- ARTICLE 7 Students
- ARTICLE 8 Mutual Agreement Procedure in respect of Transfer Pricing Adjustments
- ARTICLE 9 Exchange of Information
- ARTICLE 10 Entry into Force
- ARTICLE 11 Termination
- SIGNATURES
- Czech Agreement
- AGREEMENT BETWEEN AUSTRALIA AND THE CZECH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real (Immovable) Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Artistes and Sportspersons
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Students and Trainees
- ARTICLE 21 Other Income
- ARTICLE 22 Source of Income
- ARTICLE 23 Methods of Elimination of Double Taxation
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Members of Diplomatic Missions and Consular Posts
- ARTICLE 27 Entry into Force
- ARTICLE 28 Termination
- SIGNATURES
- Danish Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE KINGDOM OF DENMARK FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Students
- ARTICLE 21 Income Not Expressly Mentioned
- ARTICLE 22 Source of Income
- ARTICLE 23 Methods of Elimination of Double Taxation
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Diplomatic and Consular Officials
- ARTICLE 27 Entry into Force
- ARTICLE 28 Termination
- SIGNATURES
- Fijian Agreement
- AGREEMENT BETWEEN AUSTRALIA AND FIJI FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Professors and Teachers
- ARTICLE 21 Australian Government ' s Bilateral Aid to Fiji
- ARTICLE 22 Students and Trainees
- ARTICLE 23 Income Not Expressly Mentioned
- ARTICLE 24 Source of Income
- ARTICLE 25 Elimination of Double Taxation
- ARTICLE 26 Mutual Agreement Procedure
- ARTICLE 27 Exchange of Information
- ARTICLE 28 Diplomatic and Consular Officials
- ARTICLE 29 Entry into Force
- ARTICLE 30 Termination
- SIGNATURES
- Finnish Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF FINLAND FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF FISCAL EVASION
- CHAPTER I - SCOPE OF THE AGREEMENT
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- CHAPTER II - DEFINITIONS
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- CHAPTER III - TAXATION OF INCOME
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Income from Employment
- ARTICLE 15 Directors ' Fees
- ARTICLE 16 Entertainers and Sportspersons
- ARTICLE 17 Pensions and Annuities
- ARTICLE 18 Government Service
- ARTICLE 19 Students
- ARTICLE 20 Other Income
- ARTICLE 21 Source of Income
- CHAPTER IV - RELIEF FROM DOUBLE TAXATION
- ARTICLE 22 Relief from Double Taxation
- CHAPTER V - SPECIAL PROVISIONS
- Article 23 Non-Discrimination
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Assistance in the Collection of Taxes
- ARTICLE 27 Members of Diplomatic Missions and Consular Posts
- CHAPTER VI - FINAL PROVISIONS
- ARTICLE 28 Entry into Force
- ARTICLE 29 Termination
- SECTION (1)
- SECTION (2)
- SECTION (3)
- SIGNATURES
- French Convention
- CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE FRENCH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF FISCAL EVASION
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Income from Employment
- ARTICLE 15 Directors ' Fees
- ARTICLE 16 Entertainers and Sportspersons
- ARTICLE 17 Pensions and Annuities
- ARTICLE 18 Government Service
- ARTICLE 19 Students
- ARTICLE 20 Other Income
- ARTICLE 21 Source of Income
- ARTICLE 22 Rules of Taxation
- ARTICLE 23 Elimination of Double Taxation
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Assistance in Recovery
- ARTICLE 27 Diplomatic and Consular Privileges
- ARTICLE 28 Miscellaneous
- ARTICLE 29 Partnerships
- ARTICLE 30 Entry into Force
- ARTICLE 31 Termination
- SECTION 1
- SECTION 2
- SECTION 3
- SECTION 4
- SIGNATURES
- German Agreement
- AGREEMENT BETWEEN AUSTRALIA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL AND THE PREVENTION OF FISCAL EVASION AND AVOIDANCE
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Immovable Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Income from Employment
- ARTICLE 15 Directors ' Fees
- ARTICLE 16 Entertainers and Sportspersons
- ARTICLE 17 Pensions, Annuities and Similar Payments
- ARTICLE 18 Government Service
- ARTICLE 19 Professors, Teachers and Students
- ARTICLE 20 Other Income
- ARTICLE 21 Capital
- ARTICLE 22 Methods of Elimination of Double Taxation
- ARTICLE 23 Limitation of Benefits
- ARTICLE 24 Non-discrimination
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 27 Assistance in the Collection of Taxes
- ARTICLE 28 Procedural Rules for Taxation at Source
- ARTICLE 29 Members of Diplomatic Missions and Consular Posts
- ARTICLE 30 Protection of Personal Information
- ARTICLE 31 Protocol
- ARTICLE 32 Entry into Force
- ARTICLE 33 Termination
- SECTION 1
- SECTION 2
- SECTION 3
- SECTION 4
- SECTION 5
- SECTION 6
- SECTION 7
- SECTION 8
- SIGNATURES
- Greek Airline Profits Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE HELLENIC REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION OF INCOME DERIVED FROM INTERNATIONAL AIR TRANSPORT
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- SIGNATURES
- Guernsey Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE STATES OF GUERNSEY FOR THE ALLOCATION OF TAXING RIGHTS WITH RESPECT TO CERTAIN INCOME OF INDIVIDUALS AND TO ESTABLISH A MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Government Service
- ARTICLE 6 Students
- ARTICLE 7 Mutual Agreement Procedure in respect of Transfer Pricing Adjustments
- ARTICLE 8 Exchange of Information
- ARTICLE 9 Entry into Force
- ARTICLE 10 Termination
- SIGNATURES
- Hungarian Agreement
- AGREEMENT BETWEEN AUSTRALIA AND THE REPUBLIC OF HUNGARY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships, Aircraft and Road Transport Vehicles
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers and Athletes
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Professors and Teachers
- ARTICLE 21 Students and Trainees
- ARTICLE 22 Income Not Expressly Mentioned
- ARTICLE 23 Source of Income
- ARTICLE 24 Methods of Elimination of Double Taxation
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 27 Diplomatic and Consular Officials
- ARTICLE 28 Entry into Force
- ARTICLE 29 Termination
- SIGNATURES
- Icelandic Convention
- CONVENTION BETWEEN AUSTRALIA AND ICELAND FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE
- CHAPTER I - SCOPE OF THE CONVENTION
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- CHAPTER II - DEFINITIONS
- ARTICLE 3 General Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Permanent Establishment
- CHAPTER III - TAXATION OF INCOME
- ARTICLE 6 Income from Immovable Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Income from Employment
- ARTICLE 15 Directors ' Fees
- ARTICLE 16 Entertainers and Sportspersons
- ARTICLE 17 Pensions
- ARTICLE 18 Government Service
- ARTICLE 19 Students
- ARTICLE 20 Other Income
- CHAPTER IV - RELIEF FROM DOUBLE TAXATION
- ARTICLE 21 Relief from Double Taxation
- CHAPTER V - SPECIAL PROVISIONS
- ARTICLE 22 Non-Discrimination
- ARTICLE 23 Mutual Agreement Procedure
- ARTICLE 24 Exchange of Information
- ARTICLE 25 Assistance in the Collection of Taxes
- ARTICLE 26 Members of Diplomatic Missions and Consular Posts
- ARTICLE 27 Entitlement to Benefits
- ARTICLE 28 Protocol
- CHAPTER VI - FINAL PROVISIONS
- ARTICLE 29 Entry Into Force
- ARTICLE 30 Termination
- SECTION 1.
- SECTION 2.
- SECTION 3.
- SECTION 4.
- SECTION 5.
- SECTION 6.
- SECTION 7.
- Indian Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF INDIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property (Immovable Property)
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Professors and Teachers
- ARTICLE 21 Students and Trainees
- ARTICLE 22 Income Not Expressly Mentioned
- ARTICLE 23 Source of Income
- ARTICLE 24 Methods of Elimination of Double Taxation
- ARTICLE 24A Non-discrimination
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 26A Assistance in the Collection of Taxes
- ARTICLE 27 Diplomatic and Consular Officials
- ARTICLE 28 Entry into Force
- ARTICLE 29 Termination
- SIGNATURES
- Indian Protocol (No 1)
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- ARTICLE 6
- ARTICLE 7 Entry into Force
- SIGNATURES
- Indonesian Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF INDONESIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Professors and Teachers
- ARTICLE 21 Students
- ARTICLE 22 Income Not Expressly Mentioned
- ARTICLE 23 Source of Income
- ARTICLE 24 Methods of Elimination of Double Taxation
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 27 Diplomatic and Consular Officials
- ARTICLE 28 Miscellaneous
- ARTICLE 29 Entry into Force
- ARTICLE 30 Termination
- SIGNATURES
- Irish Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Limitation of Relief
- ARTICLE 7 Income from Real Property
- ARTICLE 8 Business Profits
- ARTICLE 9 Shipping and Air Transport
- ARTICLE 10 Associated Enterprises
- ARTICLE 11 Dividends
- ARTICLE 12 Interest
- ARTICLE 13 Royalties
- ARTICLE 14 Alienation of Property
- ARTICLE 15 Independent Personal Services
- ARTICLE 16 Dependent Personal Services
- ARTICLE 17 Directors ' Fees
- ARTICLE 18 Entertainers
- ARTICLE 19 Pensions and Annuities
- ARTICLE 20 Government Service
- ARTICLE 21 Professors and Teachers
- ARTICLE 22 Students
- ARTICLE 23 Income Not Expressly Mentioned
- ARTICLE 24 Source of Income
- ARTICLE 25 Methods of Elimination of Double Taxation
- ARTICLE 26 Mutual Agreement Procedure
- ARTICLE 27 Exchange of Information
- ARTICLE 28 Diplomatic and Consular Officials
- ARTICLE 29 Entry into Force
- ARTICLE 30 Termination
- SIGNATURES
- Isle of Man Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE ISLE OF MAN FOR THE ALLOCATION OF TAXING RIGHTS WITH RESPECT TO CERTAIN INCOME OF INDIVIDUALS AND TO ESTABLISH A MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Pensions and Retirement Annuities
- ARTICLE 6 Government Service
- ARTICLE 7 Students
- ARTICLE 8 Mutual Agreement Procedure in respect of Transfer Pricing Adjustments
- ARTICLE 9 Exchange of Information
- ARTICLE 10 Entry into Force
- ARTICLE 11 Termination
- SIGNATURES
- Israeli Convention
- CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE STATE OF ISRAEL FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE
- CHAPTER I - SCOPE OF THE CONVENTION
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- CHAPTER II - DEFINITIONS
- ARTICLE 3 General Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Permanent Establishment
- CHAPTER III - TAXATION OF INCOME
- ARTICLE 6 Income from Immovable Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Income from Employment
- ARTICLE 15 Directors ' Fees
- ARTICLE 16 Artistes and Sportspersons
- ARTICLE 17 Pensions
- ARTICLE 18 Government Service
- ARTICLE 19 Professors, Teachers and Researchers
- ARTICLE 20 Students
- ARTICLE 21 Other Income
- ARTICLE 22 Limitation on Benefits
- CHAPTER IV - METHODS FOR ELIMINATION OF DOUBLE TAXATION
- ARTICLE 23 Relief from Double Taxation
- CHAPTER V - SPECIAL PROVISIONS
- ARTICLE 24 Non-discrimination
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 27 Members of Diplomatic Missions and Consular Posts
- CHAPTER VI - FINAL PROVISIONS
- ARTICLE 28 Protocol
- ARTICLE 29 Entry into Force
- ARTICLE 30 Termination
- SECTION 1.
- SECTION 2.
- SECTION 3.
- SECTION 4.
- SECTION 5.
- SECTION 6.
- SECTION 7.
- SECTION 8.
- SECTION 9.
- SECTION 10.
- SECTION 11.
- SECTION 12.
- SECTION 13.
- SECTION 14.
- SIGNATURES
- Italian Convention
- Italian Convention
- CHAPTER I - SCOPE OF THE CONVENTION
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- CHAPTER II - DEFINITIONS
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- CHAPTER III - TAXATION OF INCOME
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Professors and Teachers
- ARTICLE 21 Students
- ARTICLE 22 Income of Dual Resident
- ARTICLE 23 Source of Income
- CHAPTER IV - METHODS OF ELIMINATION OF DOUBLE TAXATION
- ARTICLE 24
- CHAPTER V - SPECIAL PROVISIONS
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 27 Diplomatic and Consular Officials
- ARTICLE 28 Refunds
- CHAPTER VI - FINAL PROVISIONS
- ARTICLE 29 Entry into Force
- ARTICLE 30 Termination
- SECTION (1)
- SECTION (2)
- SECTION (3)
- SECTION (4)
- SECTION (5)
- SECTION (6)
- SECTION (7)
- SECTION (8)
- SIGNATURES
- Italian Airline Profits Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF THE COMMONWEALTH OF AUSTRALIA AND THE GOVERNMENT OF ITALY FOR THE AVOIDANCE OF DOUBLE TAXATION OF INCOME DERIVED FROM INTERNATIONAL AIR TRANSPORT
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- SIGNATURES
- Japanese Convention
- CONVENTION BETWEEN AUSTRALIA AND JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Income from Employment
- ARTICLE 15 Directors ' Fees
- ARTICLE 16 Entertainers and Sportspersons
- ARTICLE 17 Pensions and Annuities
- ARTICLE 18 Government Service
- ARTICLE 19 Students
- ARTICLE 20 Sleeping Partnership ( Tokumei Kumiai )
- ARTICLE 21 Other Income
- ARTICLE 22 Source of Income
- ARTICLE 23 Limitation on Benefits
- ARTICLE 24 Limitation of Relief
- ARTICLE 25 Elimination of Double Taxation
- ARTICLE 26 Non-Discrimination
- ARTICLE 27 Mutual Agreement Procedure
- ARTICLE 28 Exchange of Information
- ARTICLE 29 Members of Diplomatic Missions and Consular Posts
- ARTICLE 30 Headings
- ARTICLE 31 Entry into Force
- ARTICLE 32 Termination
- SECTION (1)
- SECTION (2)
- SECTION (3)
- SECTION (4)
- SECTION (5)
- SECTION (6)
- SECTION (7)
- SECTION (8)
- SECTION (9)
- SECTION (10)
- SECTION (11)
- SECTION (12)
- SECTION (13)
- SECTION (14)
- SECTION (15)
- SECTION (16)
- SECTION (17)
- SECTION (18)
- SECTION (19)
- SECTION (20)
- SECTION (21)
- SECTION (22)
- SECTION (23)
- SIGNATURES
- Appendix - (Japanese Note)
- Appendix - (Australian Note)
- Jersey Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF JERSEY FOR THE ALLOCATION OF TAXING RIGHTS WITH RESPECT TO CERTAIN INCOME OF INDIVIDUALS AND TO ESTABLISH A MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Pensions and Retirement Annuities
- ARTICLE 6 Government Service
- ARTICLE 7 Students
- ARTICLE 8 Mutual Agreement Procedure in respect of Transfer Pricing Adjustments
- ARTICLE 9 Exchange of Information
- ARTICLE 10 Entry into Force
- ARTICLE 11 Termination
- Kiribati Agreement
- AGREEMENT BETWEEN AUSTRALIA AND THE REPUBLIC OF KIRIBATI FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Students and Trainees
- ARTICLE 21 Income Not Expressly Mentioned
- ARTICLE 22 Source of Income
- ARTICLE 23 Methods of Elimination of Double Taxation
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Diplomatic and Consular Officials
- ARTICLE 27 Entry into Force
- ARTICLE 28 Termination
- SIGNATURES
- Korean Convention
- CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- CHAPTER I - SCOPE OF THE CONVENTION
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- CHAPTER II - DEFINITIONS
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- CHAPTER III - TAXATION OF INCOME
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Professors and Teachers
- ARTICLE 21 Students and Trainees
- ARTICLE 22 Income Not Expressly Mentioned
- ARTICLE 23 Source of Income
- CHAPTER IV - METHODS OF ELIMINATION OF DOUBLE TAXATION
- ARTICLE 24
- CHAPTER V - SPECIAL PROVISIONS
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 27 Diplomatic Agents and Consular Officers
- CHAPTER VI - FINAL PROVISIONS
- ARTICLE 28 Entry into Force
- ARTICLE 29 Termination
- SECTION (1)
- SECTION (2)
- SECTION (3)
- SECTION (4)
- SECTION (5)
- SECTION (6)
- SIGNATURES
- Malaysian Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF MALAYSIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Land
- ARTICLE 7 Business Income or Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Personal Services
- ARTICLE 15 Directors ' Fees
- ARTICLE 16 Entertainers
- ARTICLE 17 Pensions and Annuities
- ARTICLE 18 Government Service
- ARTICLE 19 Professors and Teachers
- ARTICLE 20 Students and Trainees
- ARTICLE 21 Other Income
- ARTICLE 22 Sources of Income and Gains
- ARTICLE 23 Methods of Elimination of Double Taxation
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Diplomatic and Consular Officials
- ARTICLE 27 Limitation of Relief
- ARTICLE 28 Entry into Force
- ARTICLE 29 Termination
- SIGNATURES
- Malaysian Protocol (No 1)
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- ARTICLE 6
- ARTICLE 7
- ARTICLE 8
- ARTICLE 9
- ARTICLE 10 Entry into force
- SIGNATURES
- ### Malaysian Exchange of Letters
- Malaysian Protocol (No 2)
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- ARTICLE 6
- ARTICLE 7
- ARTICLE 8
- SIGNATURES
- Appendix - Exchange of Notes
- Malaysian Protocol (No 3)
- ARTICLE 1
- ARTICLE 2
- SIGNATURES
- Maltese Agreement
- AGREEMENT BETWEEN AUSTRALIA AND MALTA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- CHAPTER I - SCOPE OF THE AGREEMENT
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- CHAPTER II - DEFINITIONS
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- CHAPTER III - TAXATION OF INCOME
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Students
- ARTICLE 21 Income Not Expressly Mentioned
- ARTICLE 22 Sources of Income
- CHAPTER IV - METHODS OF ELIMINATION OF DOUBLE TAXATION
- ARTICLE 23
- CHAPTER V - SPECIAL PROVISIONS
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Diplomatic and Consular Officials
- CHAPTER VI - FINAL PROVISIONS
- ARTICLE 27 Entry into Force
- ARTICLE 28 Termination
- SIGNATURES
- Marshall Islands Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF THE MARSHALL ISLANDS FOR THE ALLOCATION OF TAXING RIGHTS WITH RESPECT TO CERTAIN INCOME OF INDIVIDUALS AND TO ESTABLISH A MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Pensions and Retirement Annuities
- ARTICLE 6 Government Service
- ARTICLE 7 Students
- ARTICLE 8 Mutual Agreement Procedure in respect of Transfer Pricing Adjustments
- ARTICLE 9 Exchange of Information
- ARTICLE 10 Entry into Force
- ARTICLE 11 Termination
- SIGNATURES
- Mauritius Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS FOR THE ALLOCATION OF TAXING RIGHTS WITH RESPECT TO CERTAIN INCOME OF INDIVIDUALS AND TO ESTABLISH A MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Pensions and Retirement Annuities
- ARTICLE 6 Government Service
- ARTICLE 7 Students
- ARTICLE 8 Mutual Agreement Procedure in respect of Transfer Pricing Adjustments
- ARTICLE 9 Exchange of Information
- ARTICLE 10 Entry into Force
- ARTICLE 11 Termination
- SIGNATURES
- Mexican Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE UNITED MEXICAN STATES FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Immovable (Real) Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers and Sportspersons
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Students
- ARTICLE 21 Other Income
- ARTICLE 22 Source of Income
- ARTICLE 23 Methods of Elimination of Double Taxation
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Members of Diplomatic Missions and Consular Posts
- ARTICLE 27 Entry into Force
- ARTICLE 28 Termination
- SECTION (1)
- SECTION (2)
- SECTION (3)
- SECTION (4)
- SECTION (5)
- SECTION (6)
- SECTION (7)
- SECTION (8)
- SECTION (9)
- SECTION (10)
- SECTION (11)
- SIGNATURES
- Netherlands Agreement
- AGREEMENT BETWEEN AUSTRALIA AND THE KINGDOM OF THE NETHERLANDS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- CHAPTER I - SCOPE OF THE AGREEMENT
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- CHAPTER II - DEFINITIONS
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- CHAPTER III - TAXATION OF INCOME
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Remuneration
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Professors and Teachers
- ARTICLE 21 Students
- ARTICLE 22 Income of Dual Resident
- CHAPTER IV - METHODS OF ELIMINATION OF DOUBLE TAXATION
- ARTICLE 23
- CHAPTER V - SPECIAL PROVISIONS
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Diplomatic and Consular Officials
- ARTICLE 27 Regulations
- ARTICLE 28 Territorial Extension
- CHAPTER VI - FINAL PROVISIONS
- ARTICLE 29 Entry into Force
- ARTICLE 30 Termination
- SECTION (1)
- SECTION (2)
- SECTION (3)
- SECTION (4)
- SECTION (5)
- SECTION (6)
- SIGNATURES
- Netherlands Protocol (No 2)
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- SIGNATURES
- New Zealand Convention
- CONVENTION BETWEEN AUSTRALIA AND NEW ZEALAND FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND FRINGE BENEFITS AND THE PREVENTION OF FISCAL EVASION
- CHAPTER I - SCOPE OF THE CONVENTION
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- CHAPTER II - DEFINITIONS
- ARTICLE 3 General Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Permanent Establishment
- CHAPTER III - TAXATION OF INCOME AND FRINGE BENEFITS
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Income from Employment
- ARTICLE 15 Fringe Benefits
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers and Sportspersons
- ARTICLE 18 Pensions
- ARTICLE 19 Government Service
- ARTICLE 20 Students
- ARTICLE 21 Other Income
- ARTICLE 22 Source of Income
- CHAPTER IV - ELIMINATION OF DOUBLE TAXATION
- ARTICLE 23 Elimination of Double Taxation
- CHAPTER V - SPECIAL PROVISIONS
- ARTICLE 24 Non-discrimination
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 27 Assistance in the Collection of Taxes
- ARTICLE 28 Members of Diplomatic Missions and Consular Posts
- CHAPTER VI - FINAL PROVISIONS
- ARTICLE 29 Miscellaneous
- ARTICLE 30 Entry into Force
- ARTICLE 31 Termination
- Norwegian Convention
- CONVENTION BETWEEN AUSTRALIA AND THE KINGDOM OF NORWAY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF FISCAL EVASION
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Income from Employment
- ARTICLE 15 Directors ' Fees
- ARTICLE 16 Entertainers and Sportspersons
- ARTICLE 17 Pensions and Annuities
- ARTICLE 18 Government Service
- ARTICLE 19 Students
- ARTICLE 20 Offshore Activities
- ARTICLE 21 Other Income
- ARTICLE 22 Source of Income
- ARTICLE 23 Methods of Elimination of Double Taxation
- ARTICLE 24 Non-discrimination
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 27 Assistance in the Collection of Taxes
- ARTICLE 28 Members of Diplomatic Missions and Consular Posts
- ARTICLE 29 Entry into Force
- ARTICLE 30 Termination
- SIGNATURES
- Papua New Guinea Agreement
- AGREEMENT BETWEEN AUSTRALIA AND THE INDEPENDENT STATE OF PAPUA NEW GUINEA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Students
- ARTICLE 21 Income Not Expressly Mentioned
- ARTICLE 22 Miscellaneous
- ARTICLE 23 Methods of Elimination of Double Taxation
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Diplomatic and Consular Officials
- ARTICLE 27 Entry into Force
- ARTICLE 28 Termination
- SIGNATURES
- Philippine Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF THE PHILIPPINES FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- CHAPTER I - SCOPE OF THE AGREEMENT
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- CHAPTER II - DEFINITIONS
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- CHAPTER III - TAXATION OF INCOME
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Professors and Teachers
- ARTICLE 21 Students and Trainees
- ARTICLE 22 Income of Dual Resident
- ARTICLE 23 Source of Income
- CHAPTER IV - METHODS OF ELIMINATION OF DOUBLE TAXATION
- ARTICLE 24
- CHAPTER V - SPECIAL PROVISIONS
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 27 Diplomatic and Consular Officials
- ARTICLE 28 Miscellaneous
- CHAPTER VI - FINAL PROVISIONS
- ARTICLE 29 Entry into Force
- ARTICLE 30 Termination
- SIGNATURES
- Polish Agreement
- AGREEMENT BETWEEN AUSTRALIA AND THE REPUBLIC OF POLAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Students
- ARTICLE 21 Professors and Teachers
- ARTICLE 22 Income Not Expressly Mentioned
- ARTICLE 23 Source of Income
- ARTICLE 24 Methods of Elimination of Double Taxation
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 27 Diplomatic and Consular Officials
- ARTICLE 28 Entry into Force
- ARTICLE 29 Termination
- SIGNATURES
- Romanian Agreement
- AGREEMENT BETWEEN AUSTRALIA AND ROMANIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Income, Profits or Gains from the Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers and Sportspersons
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Students
- ARTICLE 21 Income Not Expressly Mentioned
- ARTICLE 22 Source of Income
- ARTICLE 23 Methods of Elimination of Double Taxation
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Members of Diplomatic Missions and Consular Posts
- ARTICLE 27 Entry into Force
- ARTICLE 28 Termination
- SIGNATURES
- Russian Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE RUSSIAN FEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Profits from the Operation of Ships and Aircraft
- ARTICLE 9 Adjustments to Profits of Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Income from Alienation of Property
- ARTICLE 14 Income from Independent Personal Services
- ARTICLE 15 Income from Employment
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Income of Entertainers and Sportspersons
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Income from Government Service
- ARTICLE 20 Payments to Students
- ARTICLE 21 Other Income
- ARTICLE 22 Methods of Elimination of Double Taxation
- ARTICLE 23 Limitation of Benefits
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Members of Diplomatic Missions and Consular Posts
- ARTICLE 27 Entry into Force
- ARTICLE 28 Termination
- SECTION 1
- SECTION 2
- SECTION 3
- SECTION 4
- SECTION 5
- SECTION 6
- SECTION 7
- SECTION 8
- SIGNATURES
- Samoan Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF SAMOA FOR THE ALLOCATION OF TAXING RIGHTS WITH RESPECT TO CERTAIN INCOME OF INDIVIDUALS AND TO ESTABLISH A MUTUAL AGREEMENT PROCEDURE IN RESPECT OF TRANSFER PRICING ADJUSTMENTS
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Pensions and Retirement Annuities
- ARTICLE 6 Government Service
- ARTICLE 7 Students
- ARTICLE 8 Mutual Agreement Procedure in respect of Transfer Pricing Adjustments
- ARTICLE 9 Exchange of Information
- ARTICLE 10 Entry into Force
- ARTICLE 11 Termination
- SIGNATURES
- Singaporean Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF THE COMMONWEALTH OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1A
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 4A
- ARTICLE 5
- ARTICLE 6
- ARTICLE 7
- ARTICLE 8
- ARTICLE 9
- ARTICLE 10
- ARTICLE 10A
- ARTICLE 11
- ARTICLE 12
- ARTICLE 13
- ARTICLE 14
- ARTICLE 15
- ARTICLE 16
- ARTICLE 16A
- ARTICLE 17
- ARTICLE 18
- ARTICLE 19
- ARTICLE 20
- ARTICLE 21
- ARTICLE 22
- SIGNATURES
- ### Singaporean Exchange of Notes No 1
- ### Singaporean Exchange of Notes No 2
- ### Singaporean Exchange of Notes No 3
- Singaporean Protocol (No 1)
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- ARTICLE 6
- ARTICLE 7
- ARTICLE 8
- ARTICLE 9
- ARTICLE 10
- ARTICLE 11
- ARTICLE 12
- ARTICLE 13
- ARTICLE 14
- ARTICLE 15
- ARTICLE 16
- ARTICLE 17
- SIGNATURES
- Singaporean Protocol (No 2)
- I ARTICLE I
- II ARTICLE II
- III ARTICLE III
- SIGNATURES
- Slovak Agreement
- AGREEMENT BETWEEN AUSTRALIA AND THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real (Immovable) Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers and Sportspersons
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Students and Trainees
- ARTICLE 21 Income Not Expressly Mentioned
- ARTICLE 22 Source of Income
- ARTICLE 23 Methods of Elimination of Double Taxation
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Diplomatic and Consular Officials
- ARTICLE 27 Entry into Force
- ARTICLE 28 Termination
- SIGNATURES
- South African Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF SOUTH AFRICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real (Immovable) Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers and Sportspersons
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Students
- ARTICLE 21 Other Income
- ARTICLE 22 Source of Income
- ARTICLE 23 Methods of Elimination of Double Taxation
- ARTICLE 23A Non-discrimination
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 25A Assistance in the Collection of Taxes
- ARTICLE 26 Members of Diplomatic Missions and Consular Posts
- ARTICLE 27 Entry into Force
- ARTICLE 28 Termination
- SECTION 1
- SECTION 2
- SIGNATURES
- South African Protocol (No 2)
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- ARTICLE 6
- ARTICLE 7
- ARTICLE 8
- ARTICLE 9
- ARTICLE 10
- ARTICLE 11
- ARTICLE 12
- ARTICLE 13
- SIGNATURES
- Spanish Agreement
- AGREEMENT BETWEEN AUSTRALIA AND THE KINGDOM OF SPAIN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Students
- ARTICLE 21 Income Not Expressly Mentioned
- ARTICLE 22 Source of Income
- ARTICLE 23 Methods of Elimination of Double Taxation
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Diplomatic and Consular Officials
- ARTICLE 27 Entry into Force
- ARTICLE 28 Termination
- SIGNATURES
- Sri Lankan Agreement
- AGREEMENT BETWEEN AUSTRALIA AND THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Students
- ARTICLE 21 Income Not Expressly Mentioned
- ARTICLE 22 Source of Income
- ARTICLE 23 Methods of Elimination of Double Taxation
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Diplomatic and Consular Officials
- ARTICLE 27 Entry into Force
- ARTICLE 28 Termination
- SIGNATURES
- Swedish Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF SWEDEN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Professors and Teachers
- ARTICLE 21 Students
- ARTICLE 22 Income Not Expressly Mentioned
- ARTICLE 23 Source of Income
- ARTICLE 24 Methods of Elimination of Double Taxation
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 27 Diplomatic and Consular Officials
- ARTICLE 28 Entry into Force
- ARTICLE 29 Termination
- SIGNATURES
- Swiss Convention
- CONVENTION BETWEEN AUSTRALIA AND THE SWISS CONFEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, WITH PROTOCOL
- CHAPTER I - SCOPE OF THE CONVENTION
- ARTICLE 1 Persons covered
- ARTICLE 2 Taxes covered
- CHAPTER II - DEFINITIONS
- ARTICLE 3 General definitions
- ARTICLE 4 Resident
- ARTICLE 5 Permanent establishment
- CHAPTER III - TAXATION OF INCOME
- ARTICLE 6 Income from immovable property
- ARTICLE 7 Business profits
- ARTICLE 8 Shipping and air transport
- ARTICLE 9 Associated enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of property
- ARTICLE 14 Independent personal services
- ARTICLE 15 Dependent personal services
- ARTICLE 16 Directors ' fees
- ARTICLE 17 Entertainers and sportspersons
- ARTICLE 18 Pensions
- ARTICLE 19 Government service
- ARTICLE 20 Students
- ARTICLE 21 Source of income
- CHAPTER IV - RELIEF FROM DOUBLE TAXATION
- ARTICLE 22 Elimination of double taxation
- CHAPTER V - SPECIAL PROVISIONS
- ARTICLE 23 Non-discrimination
- ARTICLE 24 Mutual agreement procedure
- ARTICLE 25 Exchange of information
- ARTICLE 26 Members of diplomatic missions and consular posts
- CHAPTER VI - FINAL PROVISIONS
- ARTICLE 27 Entry into force
- ARTICLE 28 Termination
- SECTION 1
- SECTION 2
- SECTION 3
- SECTION 4
- SECTION 5
- SECTION 6
- SECTION 7
- SECTION 8
- SECTION 9
- SECTION 10
- SECTION 11
- SECTION 12
- SECTION 13
- SECTION 14
- SECTION 15
- SIGNATURES
- Taipei Agreement
- AGREEMENT BETWEEN THE AUSTRALIAN COMMERCE AND INDUSTRY OFFICE AND THE TAIPEI ECONOMIC AND CULTURAL OFFICE CONCERNING THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal scope
- ARTICLE 2 Taxes covered
- ARTICLE 3 General definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent establishment
- ARTICLE 6 Income from Real property
- ARTICLE 7 Business profits
- ARTICLE 8 Ships and aircraft
- ARTICLE 9 Associated enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of property
- ARTICLE 14 Independent personal services
- ARTICLE 15 Dependent personal services
- ARTICLE 16 Directors ' fees
- ARTICLE 17 Entertainers and sportspersons
- ARTICLE 18 Pensions and annuities
- ARTICLE 19 Public service
- ARTICLE 20 Students
- ARTICLE 21 Other income
- ARTICLE 22 Methods of elimination of double taxation
- ARTICLE 23 Mutual agreement procedure
- ARTICLE 24 Exchange of information
- ARTICLE 25 Entry into effect
- ARTICLE 26 Termination
- SECTION 1.
- SECTION 2.
- SIGNATURES
- Thai Agreement
- AGREEMENT BETWEEN AUSTRALIA AND THE KINGDOM OF THAILAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Professors and Teachers
- ARTICLE 21 Students and Trainees
- ARTICLE 22 Income Not Expressly Mentioned
- ARTICLE 23 Source of Income
- ARTICLE 24 Methods of Elimination of Double Taxation
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 27 Diplomatic and Consular Officials
- ARTICLE 28 Entry into Force
- ARTICLE 29 Termination
- SIGNATURES
- Timor-Leste (Timor Sea Maritime Boundaries Treaty)
- TREATY BETWEEN AUSTRALIA AND THE DEMOCRATIC REPUBLIC OF TIMOR-LESTE ESTABLISHING THEIR MARITIME BOUNDARIES IN THE TIMOR SEA
- ARTICLE 1 Definitions
- ARTICLE 2 Continental Shelf Boundary
- ARTICLE 3 Adjustment of the Continental Shelf Boundary
- ARTICLE 4 Exclusive Economic Zone Boundary
- ARTICLE 5 Depiction of Maritime Boundaries
- ARTICLE 6 Without Prejudice
- ARTICLE 7 Greater Sunrise Special Regime
- ARTICLE 8 Straddling Deposits
- ARTICLE 9 Previous Agreements
- ARTICLE 10 Compensation
- ARTICLE 11 Permanence of the Treaty
- ARTICLE 12 Settlement of Disputes
- ARTICLE 13 Entry into Force
- ARTICLE 14 Registration
- SIGNATURES
- Appendix - Annex A Depiction of Maritime Boundaries as Described in Articles 2 and 4 of the Treaty (Article 5)
- Annex B Greater Sunrise Special Regime
- ARTICLE 1 Objective of the Greater Sunrise Special Regime
- ARTICLE 2 Title to Petroleum and Revenue Sharing
- ARTICLE 3 Taxation
- ARTICLE 4 Greater Sunrise Production Sharing Contract
- ARTICLE 5 Regulatory Bodies
- ARTICLE 6 Designated Authority
- ARTICLE 7 Governance Board
- ARTICLE 8 Dispute Resolution Committee
- ARTICLE 9 Development Plan for the Greater Sunrise Fields
- ARTICLE 10 Pipeline
- ARTICLE 11 Petroleum Mining Code
- ARTICLE 12 Audit and Information Rights
- ARTICLE 13 Applicable Law
- ARTICLE 14 Local Content
- ARTICLE 15 Cooperation and Coordination
- ARTICLE 16 Exercise of Jurisdiction
- ARTICLE 17 Customs and Migration
- ARTICLE 18 Quarantine
- ARTICLE 19 Vessels
- ARTICLE 20 Criminal Jurisdiction
- ARTICLE 21 Decommissioning
- ARTICLE 22 Special Regime Installations
- ARTICLE 23 Duration of the Greater Sunrise Special Regime
- Appendix - Annex C Special Regime Area
- Annex D Transitional Provisions
- ARTICLE 1 Obligations under Previous Agreements
- ARTICLE 2 Arrangements for Existing Joint Petroleum Development Area Activities
- ARTICLE 3 Bayu-Undan Pipeline
- ARTICLE 4 Arrangements for other Existing Activities outside Joint Petroleum Development Area
- Annex E Arbitration
- ARTICLE 1 Institution of Proceedings
- ARTICLE 2 Constitution of Arbitral Tribunal
- ARTICLE 3 Registry
- ARTICLE 4 Procedure
- ARTICLE 5 Duties of the Parties
- ARTICLE 6 Expenses
- ARTICLE 7 Required Majority for Decisions
- ARTICLE 8 Default of Appearance
- ARTICLE 9 Award
- ARTICLE 10 Finality of Award
- ARTICLE 11 Applicable Law
- Turkish Convention
- CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF TURKEY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF FISCAL EVASION
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Resident
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Aircraft Operations
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Teachers and Students
- ARTICLE 21 Other Income
- ARTICLE 22 Source of Income
- ARTICLE 23 Methods of Elimination of Double Taxation
- ARTICLE 24 Non-discrimination
- ARTICLE 25 Mutual Agreement Procedure
- ARTICLE 26 Exchange of Information
- ARTICLE 27 Members of Diplomatic Missions and Consular Posts
- ARTICLE 28 Entry into Force
- ARTICLE 29 Termination
- SECTION 1.
- SECTION 2.
- SECTION 3.
- SECTION 4.
- SECTION 5.
- SECTION 6.
- SECTION 7.
- SECTION 8.
- SIGNATURES
- United Kingdom Convention
- CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
- ARTICLE 1 Persons Covered
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Income from Employment
- ARTICLE 15 Fringe Benefits
- ARTICLE 16 Entertainers and Sportspersons
- ARTICLE 17 Pensions and Annuities
- ARTICLE 18 Government Service
- ARTICLE 19 Students
- ARTICLE 20 Other Income
- ARTICLE 21 Source of Income
- ARTICLE 22 Elimination of Double Taxation
- ARTICLE 23 Limitation of Relief
- ARTICLE 24 Partnerships
- ARTICLE 25 Non-discrimination
- ARTICLE 26 Mutual Agreement Procedure
- ARTICLE 27 Exchange of Information
- ARTICLE 28 Members of Diplomatic Missions or Permanent Missions and Consular Posts
- ARTICLE 29 Entry into Force
- ARTICLE 30 Termination
- SIGNATURES
- No LGB 03/170
- SECTION 1.
- SECTION 2.
- SECTION 3.
- SECTION 4.
- SECTION 5.
- SECTION 6.
- SECTION 7.
- SECTION 8.
- SECTION 9.
- SECTION 10.
- SECTION 11.
- SECTION 12.
- SIGNATURES
- 41/03
- SECTION 1.
- SECTION 2.
- SECTION 3.
- SECTION 4.
- SECTION 5.
- SECTION 6.
- SECTION 7.
- SECTION 8.
- SECTION 9.
- SECTION 10.
- SECTION 11.
- SECTION 12.
- SIGNATURES
- United States Convention
- CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Shipping and Air Transport
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Limitation on Benefits
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions, Annuities, Alimony and Child Support
- ARTICLE 19 Governmental Remuneration
- ARTICLE 20 Students
- ARTICLE 21 Other Income
- ARTICLE 22 Relief from Double Taxation
- ARTICLE 23 Non-Discrimination
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Diplomatic and Consular Privileges
- ARTICLE 27 Miscellaneous
- ARTICLE 28 Entry into Force
- ARTICLE 29 Termination
- SIGNATURES
- United States Protocol (No 1)
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- ARTICLE 6
- ARTICLE 7
- ARTICLE 8
- ARTICLE 9
- ARTICLE 10
- ARTICLE 11
- ARTICLE 12
- ARTICLE 13
- SIGNATURES
- Vietnamese Agreement
- AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIETNAM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal Scope
- ARTICLE 2 Taxes Covered
- ARTICLE 3 General Definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent Establishment
- ARTICLE 6 Income from Real Property
- ARTICLE 7 Business Profits
- ARTICLE 8 Ships and Aircraft
- ARTICLE 9 Associated Enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of Property
- ARTICLE 14 Independent Personal Services
- ARTICLE 15 Dependent Personal Services
- ARTICLE 16 Directors ' Fees
- ARTICLE 17 Entertainers
- ARTICLE 18 Pensions and Annuities
- ARTICLE 19 Government Service
- ARTICLE 20 Students
- ARTICLE 21 Income Not Expressly Mentioned
- ARTICLE 22 Source of Income
- ARTICLE 23 Methods of Elimination of Double Taxation
- ARTICLE 24 Mutual Agreement Procedure
- ARTICLE 25 Exchange of Information
- ARTICLE 26 Diplomatic and Consular Officials
- ARTICLE 27 Entry into Force
- ARTICLE 28 Termination
- SIGNATURES
- Vietnamese Notes (No 1)
- SECTION I
- SECTION II
- SECTION III
- SECTION IV
- ### Vietnamese Exchange of Letters
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
