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International Tax Law

A guide to researching international tax law

Introduction to Australian international tax law

An overview of all Australian international tax agreements, including Double Tax Agreements (DTAs, also known as Tax Treaties, Tax Conventions and Income Tax Treaties) and Australian Tax Information Exchange Agreements (TIEAs), is available on the Australian Taxation Office (ATO) website.

Detailed information about Australian Double Tax Agreements (DTAs) is available in ATO Taxation Ruling TR 2001/13: Income tax: Interpreting Australia's Double Tax Agreements.

 

See also:

Finding Australian international tax agreements

Provides all full-text international tax agreements to which Australia is a party, and information about country, status, withholding tax rate limits, and Australian domestic implementation.

Provides official versions of all DTAs and TIEAs which are part of the Australian Treaty Series (ATS). Locate them on the Australian Treaty Library website under Subjects > Business & Finance > Taxation.

This database lists all Australian DTAs and TIEAs, and also provides Australian Treaty Series citations and links to the full text in the Australian Treaties Series.

Comparing international tax agreements

A useful feature of this commentary is Treaties Compared, which provides a topic breakdown of Australia's DTAs. Tables list the types of income and taxpayers covered in the DTAs, followed by the basis of taxation for that type of income/taxpayer for each country. 

Other guides

For general Australian tax law:

For tax law in other countries and comparative analysis:


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