British Tax Review, No. 3, pp. 194-233, 2004
41 Pages Posted: 26 Nov 2010 Last revised: 10 Apr 2011
Date Written: November 25, 2010
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.
Keywords: Australia, Double Taxation, International Taxation, OECD, Tax Treaties, United Kingdom
JEL Classification: K10, K30, K33, K34
Suggested Citation: 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: https://ssrn.com/abstract=1715227