A brave new post - BEPS world new double tax treaty between Germany and Australia implements BEPS measures Ludmilla Maurer ... [et al.]
Contributor(s): Maurer, Ludmilla
.
Material type: 
ArticlePublisher: 2017Subject(s): DOBLE IMPOSICION | FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | ALEMANIA | AUSTRALIA | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PROGRAMAS
In:
Intertax v. 45, n. 4, March 2017, p. 310-321Summary: On 7 December 2016 a new Double Tax Treaty between Germany and Australia (.Treaty.) entered into force. The Treaty was signed on 12 November2015and replaces the existing Treaty between both countries signed in 1972. The Treaty is one of the first double tax treaties to be concluded globally since the finalization of the OECD.s Base Erosion Profit Shifting (BEPS) Action Plan and thus represents a significant landmark on the global tax landscape that may indicate the trajectory of post-BEPS double tax treaties. The Treaty applies from 1 January 2017 in Germany and from 1 January 2017 (withholding tax), 1 April 2017 (fringe benefits tax) and 1 July 2017 (other Australian taxes) respectively in Australia.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2017/4-3 (Browse shelf) | Available | OP 2141/2017/4-3 |
Browsing IEF Shelves Close shelf browser
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
On 7 December 2016 a new Double Tax Treaty between Germany and Australia (.Treaty.) entered into force. The Treaty was signed on 12 November2015and replaces the existing Treaty between both countries signed in 1972. The Treaty is one of the first double tax treaties to be concluded globally since the finalization of the OECD.s Base Erosion Profit Shifting (BEPS) Action Plan and thus represents a significant landmark on the global tax landscape that may indicate the trajectory of post-BEPS double tax treaties. The Treaty applies from 1 January 2017 in Germany and from 1 January 2017 (withholding tax), 1 April 2017 (fringe benefits tax) and 1 July 2017 (other Australian taxes) respectively in Australia.
There are no comments for this item.