Download This PaperCan Australia’s Double Tax Treaties Invalidate State Real Estate Taxes?
(2024) 113(1) Tax Notes International 47-50
5 Pages Posted: 9 Apr 2024
Date Written: January 1, 2024
Abstract
In this article, the authors examine how the nondiscrimination articles in Australian double tax treaties might affect state sales tax surcharges imposed on residential real estate acquired by foreign absentee buyers.
Suggested Citation: Suggested Citation
Li, Na and Sadiq, Kerrie and Krever, Richard, Can Australia’s Double Tax Treaties Invalidate State Real Estate Taxes? (January 1, 2024). (2024) 113(1) Tax Notes International 47-50, Available at SSRN: https://ssrn.com/abstract=4772647
Richard Krever (Contact Author)
University of Western Australia Law School ( email )
M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia
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