Double Taxation Agreement With Australia

2. The competent authorities may, in the course of consultations, develop appropriate conditions, methods and techniques for the matters by which such an exchange of information is to take place. The exchange of information shall be carried out either routinely or on request, referring to specific cases or both. The competent authorities of States Parties may, from time to time, agree on the list of information to be transmitted systematically. How can I request a provision from the competent authority in accordance with Article 4(3) of the Double Taxation Convention between New Zealand and Australia, as amended by Article 4(1) of the Multilateral Agreement on the Implementation of Tax Treaty-Related Measures to Prevent Profit Reduction and Profit Shifting (MFIs)? Iii. bands intended for use in broadcasting; 5. While Germany ratified the multinational treaty, Australia decided to exclude further amendments to the recently revised DBA with Germany. 3. Where, in accordance with paragraph 1 or paragraph 2, profits in respect of which an enterprise of one of the Contracting States has been taxed in that State are also included in the profits of an enterprise of the other Contracting State and taxed in that other State, the profits so included shall be profits which could be expected to be paid to that enterprise of the other State: where the conditions between the enterprises were those which might have been expected to operate between independent enterprises acting independently, the first-mentioned State shall make an appropriate adjustment to the amount of tax levied on those profits in the first-mentioned State.

The other provisions of this Convention shall be duly taken into account when making such an adaptation and, if necessary, the competent authorities of the States Parties shall consult each other. For the purposes of this paragraph, the nationality of a person in a Contracting State and the habitual residence of that person shall be factors in determining the degree of the person`s personal and economic relations with that State.”, b. he carries on in that State activities connected with the development or exploitation of natural resources in that State; or i. for one or two periods broken down into more than 90 days over a twelve-month period; or Australia has opted for many changes, with most of the articles in each DBA being taken into consideration (provided the other country agrees). . . .

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