The Resource A brave new post-BEPS world : new double tax treaty between Germany and Australia implements BEPS measures

A brave new post-BEPS world : new double tax treaty between Germany and Australia implements BEPS measures

Label
A brave new post-BEPS world : new double tax treaty between Germany and Australia implements BEPS measures
Title
A brave new post-BEPS world : new double tax treaty between Germany and Australia implements BEPS measures
Creator
Subject
Language
eng
Summary
The article analyses the key features of the new tax treaty between Germany and Australia, which entered into force on 7 December 2016. The treaty was signed on 12 November 2015 and replaces the existing treaty between both countries signed in 1972. The treaty is one of the first double tax treaties to be concluded globally since the finalization of the OECD BEPS Action Plan and thus represents a significant landmark on the global tax landscape that may indicate the trajectory of post-BEPS double tax treaties. The treaty applies from 1 January 2017 in Germany and from 1 January 2017 (withholding tax), 1 April 2017 (fringe benefits tax) and 1 July 2017 (other Australian taxes) respectively in Australia
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 4 ; p. 310-321
http://library.link/vocab/creatorName
  • Maurer, L
  • Port, C
  • Roth, T
  • Walker, J. (John)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • treaty benefits
  • PE
  • dividend withholding tax
  • MLI
  • BEPS Project (OECD)
Label
A brave new post-BEPS world : new double tax treaty between Germany and Australia implements BEPS measures
Instantiates
Publication
Label
A brave new post-BEPS world : new double tax treaty between Germany and Australia implements BEPS measures
Publication

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