US-AU DTA: Article 17 – Entertainers
INTRODUCTION In this week’s blog we will be discussing Article 17 of the US/Australia DTA which relates to entertainers and how they are...Read more
US-AU DTA: Article 16 – Limitation of Benefits
INTRODUCTION In this week’s blog we will be discussing the technical Limitation of Benefits (LoB) Article (Article 16) of the US/Australia DTA. Article...Read more
US-AU DTA: Article 15 – Dependent Personal Services
INTRODUCTION In this week’s blog we will be discussing the tax implication of rendering dependent personal services as stipulated in Article 15 of...Read more
US-AU DTA: Article 14 – Independent Personal Services
INTRODUCTION In this week’s blog we will be discussing the tax implication of rendering Independent Personal Services as stipulated in Article 14 of...Read more
US-AU DTA: Article 13 – Alienation of Property
INTRODUCTION When it comes to the alienation of property, it is usually standard practice to give the taxing rights to the state which,...Read more