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Australia's Tax Treaty Negotiation Program

11 July 2014 | Invitation to Comment

Submissions are invited from individuals, businesses and community groups on Australia's future tax treaty negotiation program.

Tax treaties promote closer economic cooperation between countries by reducing taxation barriers caused by the double taxation of income derived by residents of the treaty partner countries. The removal of these barriers helps to facilitate the cross-border movement of people, capital and technology. Tax treaties also contain rules to prevent tax discrimination and provide a mechanism to assist in the resolution of tax disputes.

Tax treaties improve tax system integrity by providing a framework for cooperation on the prevention of fiscal evasion and the collection of outstanding tax debts. They also establish rules for dealing with international profit-shifting (known as transfer pricing).

Australia's 44 bilateral tax treaties generally follow the Organisation for Economic Cooperation and Development (OECD) Model Tax Convention on Income and on Capital, with some variations that are designed to protect Australia's domestic interests, for example provisions designed to protect Australia's taxing rights over the exploitation of Australian natural resources.

Public submissions are invited on:

  • The countries with which it may be desirable to negotiate or update a tax treaty; and
  • The key outcomes Australia should seek in negotiating tax treaties with other countries. 

Details of Australia's existing tax treaties are available on the Treasury website.

Copies of the OECD Model Tax Convention on Income and on Capital can be found on the OECD website.

Submissions closed on Friday 8 August 2014

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