Countries With Reciprocal Tax Agreements With Australia

Some other provisions are even rewritten in AD with similar wording to ensure consistency. It is likely that the DTAs that will be most affected will be the oldest in Australia, with some not having changed since the 1970s. Article 1(2) of the DBA deals with matters relating to income generated by or by undertakings which are fiscally transparent with regard to that income (e.g. .