Lawbook Co., AUSTRALIA ebook Australian International Income Taxation

After discussing international tax policy considerations and the historical development of current Australian rules in the introduction, three chapters examine Australian domestic law rules that apply in the absence of a double tax treaty. Australian double tax treaties and their effect on domestic law are then analysed in Chapter 5. The final two chapters discuss Australian international anti-avoidance provisions and administrative aspects of Australian international taxation. This book provides a thorough discussion of current Australian international tax rules and their implications for taxpayers.