Double tax treaties have seen many developments in recent times, both in terms of Australian treaties and policy but also in respect of the OECD Model Tax Convention. This presentation covers:
- Australia's modern treaties since the Review of International Tax Arrangements
- tax treaty policy review announced by Assistant Treasurer in January 2008: What are the likely outcomes?
- 2008 update to the OECD Model Tax Convention
- the Exchange of Information article in the context of recent treaties.