Abstract

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The New Australia-UK Tax Treaty


Richard J. Vann


University of Sydney - Faculty of Law

J. David B. Oliver


University of Cambridge

November 25, 2010

British Tax Review, No. 3, pp. 194-233, 2004
Sydney Law School Research Paper No. 11/132

Abstract:     
The Australia-UK taxation treaty dating from 1967, and now succeeded by the 2003 convention, was one of the UK’s older extant conventions and Australia’s oldest. It had been badly in need of updating for some time. It is particularly interesting to discern what features of the 2003 treaty have been influenced by the opportunity which both countries have had to focus on their treaty policy as a result of recent negotiations with the US – the UK in terms of its new treaty with the US and Australia in its recent Protocol which was the first outcome in the development of its new treaty policy.

Number of Pages in PDF File: 41

Keywords: Australia, Double Taxation, International Taxation, OECD, Tax Treaties, United Kingdom

JEL Classification: K10, K30, K33, K34

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Date posted: November 26, 2010 ; Last revised: April 10, 2011

Suggested Citation

Vann, Richard J. and Oliver, J. David B., The New Australia-UK Tax Treaty (November 25, 2010). British Tax Review, No. 3, pp. 194-233, 2004; Sydney Law School Research Paper No. 11/132. Available at SSRN: http://ssrn.com/abstract=1715227

Contact Information

Richard J. Vann (Contact Author)
University of Sydney - Faculty of Law ( email )
Faculty of Law Building, F10
The University of Sydney
Camperdown, NSW 2006
Australia
+61 2 9351 0206 (Phone)
+ 61 2 9351 0200 (Fax)
HOME PAGE: http://www.law.usyd.edu.au/about/staff/RichardVann/index.shtml
J. David B. Oliver
University of Cambridge ( email )
King's Parade
Cambridge, CB3 0DS
United Kingdom
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