Download This PaperAustralia Treaty Override: Restricting Nondiscrimination Articles
(2024) 113(13) Tax Notes International 1839-1840
3 Pages Posted: 9 Apr 2024
Date Written: March 25, 2024
Abstract
In this article, the authors explain the Australian government’s plan to override bilateral tax treaties with broad nondiscrimination articles to restrict their application to income tax and related tax only.
Suggested Citation: Suggested Citation
Krever, Richard and Sadiq, Kerrie and Li, Na, Australia Treaty Override: Restricting Nondiscrimination Articles (March 25, 2024). (2024) 113(13) Tax Notes International 1839-1840, Available at SSRN: https://ssrn.com/abstract=4772955
Richard Krever (Contact Author)
University of Western Australia Law School ( email )
M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia
Feedback
Feedback to SSRN