United Kingdom Australia Double Tax Agreement

5. For the purposes of Article XXII, paragraph 3 (consultation) of the General Convention on Trade in Services, States Parties agree that, notwithstanding this paragraph, any dispute between them as to whether a measure falls within the scope of this Convention can only be submitted to the Council for Trade in Services in this paragraph with the agreement of both States Parties. Any doubts about the interpretation of this paragraph are removed in accordance with paragraph 3 of this article or, in the absence of agreement on this procedure, according to another procedure agreed by the two States Parties. Part I of the Appendix of this Regulation provides for a convention on the prevention of double taxation and tax evasion between the United Kingdom and Australia (hereafter referred to as the “convention”). The British Treasurer and High Commissioner today signed a new double taxation agreement (the new treaty) between Australia and the United Kingdom, which replaced the existing convention and amended the protocol signed in 1967 and 1980. This Convention does not affect the tax privileges of members of diplomatic or permanent missions or consular missions, in accordance with the general rules of international law or the provisions of special international agreements. As part of the modernization of the provisions relating to the double taxation contract, in accordance with current Australian tax law and political and maltreated procedures, the new treaty and the new references contain: 3. The competent authorities of the contracting states work together to resolve by mutual agreement any difficulty or doubt as to the interpretation or application of this convention. They can also agree on the elimination of double taxation in cases not provided for by this convention. 2. States parties agree that the term “permanent establishment” fully encompasses the concept of a “fixed base” used in other double taxation conventions in the context of independent personal services.

CNR DT Guidance Notes – Residency – Double Taxation Guidance Notes Form of use of information on double taxation plans. The new treaty and references replace the existing double taxation agreement between Australia and the United Kingdom (signed in 1967 and amended by the protocol in 1980). 2. The competent authority endeavours to resolve the matter by mutual agreement with the competent authority of the other State party, by mutual agreement, when the case proves justified and is unable to reach a satisfactory solution to avoid tax commitments that do not comply with this convention. (b) it has in that other state, for a period of more than 12 months, important equipment for rental or other purposes (excluding equipment leased under a lease agreement); or the new treaty is a comprehensive tax treaty and contains provisions to avoid double taxation and prevent tax evasion in relation to income flows between Australia and the United Kingdom (UNITED Kingdom). The associated note exchange (notes) contains a number of operational provisions (as well as a incentive clause) applicable to the new contract. These indications (known as a tax treaty is also known as a tax treaty or double taxation agreement (DBA). They prevent double taxation and tax evasion and promote cooperation between Australia and other international tax authorities by enforcing their respective tax laws.