Home › Categories › Government & Policy› Nice Tax Treaty

Nice Tax Treaty.pdf

aus.pdf

🔗 Source: irs.gov

📊 Size: 62 KB

📄 Pages: 27 pages

⬇️ Downloads: 61

Summary

The United States and Australia signed a convention on August 6, 1982, to avoid double taxation and prevent fiscal evasion with respect to taxes on income. The convention was transmitted to the Senate on September 14, 1982, and ratified by the Senate on July 27, 1983. It was ratified by Australia on October 19, 1983, and entered into force on October 31, 1983, with a general effective date of December 1, 1983. The convention limits the tax at source to 15% on dividends and 10% on interest and royalties, and provides rules for the taxation of business profits, personal service income, and other income. It also specifies the method used to avoid double taxation and provides for administrative cooperation between the tax officials of the two countries.

Download File

Description

The United States and Australia signed a convention on August 6, 1982, to avoid double taxation and prevent fiscal evasion with respect to taxes on income.

Technical Information

File Format: PDF
File Size: 62 KB
Pages: 27
Language: EN
Total Downloads: 61
Last Updated: 1 week ago

Document Overview

This PDF document about nice tax treaty provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into nice tax treaty.