Australia

US-AU DTA: Article 8 – Shipping and Air Transport

Posted in Australia, DTA Series | Posted on Jan 12, 2022

INTRODUCTION This week, we will be discussing an Article in the US/AUS DTA which is generally not as relevant to individuals as other...Read more

US-AU DTA: Article 7 – Business Profits

Posted in DTA Series, Australia | Posted on Dec 22, 2021

INTRODUCTION Covid has changed the way business is done globally. Two of the most common changes are  - Remote working (Employee sitting in...Read more

US-AU DTA: Article 6 – Income from Real Property

Posted in DTA Series, Australia | Posted on Nov 24, 2021

INTRODUCTION Almost everyone dreams of one day owning their own holiday home, which they can use switch off and relax. For those dreamers...Read more

US-AU DTA: Article 5 – Permanent Establishment

Posted in DTA Series, Australia | Posted on Nov 10, 2021

GENERAL BACKGROUND In the unprecedented COVID-19 environment the temporary displacement of employees has given rise to many concerns from employers that it may...Read more

US-AU DTA: Article 4 – Residence

Posted in Australia, DTA Series | Posted on Oct 27, 2021

GENERAL BACKGROUND In this week’s blog, we will be discussing Article 4 of the DTA (Residence), with a specific focus on its applicability...Read more

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