Australia

US-AU DTA: Article 13 – Alienation of Property

Posted in DTA Series, Australia | Posted on Feb 23, 2022

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

US-AU DTA: Article 12 – Royalties

Posted in DTA Series, Australia | Posted on Feb 18, 2022

INTRODUCTION This week we will be taking a closer look at how royalties are dealt with in terms of the US/AUS DTA.   Royalties...Read more

US-AU DTA: Article 11 – Interest

Posted in Australia, DTA Series | Posted on Feb 9, 2022

INTRODUCTION This week we will be taking a closer look at how interest is dealt with in terms of the US/AUS DTA. Interest...Read more

US-AU DTA: Article 10 – Dividends

Posted in DTA Series, Australia | Posted on Feb 2, 2022

INTRODUCTION For purposes of this week’s blog, it will be beneficial just to recap on the purpose of a DTA. The major purpose...Read more

US-AU DTA: Article 9 – Associate Enterprises

Posted in Australia, DTA Series | Posted on Jan 26, 2022

BACKGROUND This week, we will have a closer look at Article 9 of the US/AUS DTA. Article 9 of the DTA incorporates into...Read more

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