The New Australia-UK Tax Treaty

British Tax Review, No. 3, pp. 194-233, 2004

Sydney Law School Research Paper No. 11/132

41 Pages Posted: 26 Nov 2010 Last revised: 10 Apr 2011

Richard J. Vann

The University of Sydney Law School

J. David B. Oliver

University of Cambridge

Date Written: November 25, 2010

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.

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

JEL Classification: K10, K30, K33, K34

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

Richard J. Vann (Contact Author)

The University of Sydney Law School ( 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 )

Trinity Ln
Cambridge, CB2 1TN
United Kingdom

Paper statistics

Downloads
175
Rank
141,031
Abstract Views
821