Commentary

6.2 Double tax relief

Australia
Australia | Commentary

6.2 Double tax relief

Australia | Commentary

6.2     Double tax relief

Australia has a wide range of tax treaties with more than 40 jurisdictions including most major economies.

Australia is a member of the OECD and, subject to some minor reservations, Australia's tax treaties are negotiated in accordance with the OECD Model Tax Convention as interpreted by the OECD Commentaries on the articles of the Model Tax Convention.

Australia is also a party to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting which modifies some of Australia's tax treaties, but the modifications are generally not relevant to the taxation of employees.

When concluded, Australia's tax treaties are incorporated into Australian domestic law by being referenced in the International Tax Agreements Act 1953. That Act is incorporated

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