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  Miscellaneous 2007

A new phase in Australia's double tax agreements - Part 2

Source: Taxation In Australia Journal Article

Published Date: 1 Aug 2007

 
This article is Part 2 of a discussion of Australia’s current treaty practice. This part examines the Assistance in the Collection of Taxes Article in the OECD Model Tax Convention and the comparable article in the new or proposed double tax agreements with New Zealand, France, Norway and Finland.
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