A Brave New Post-BEPS World: New Double Tax Treaty Between Germany and Australia Implements BEPS Measures
| Autor: | Tom Roth, Christian Port, Ludmilla Maurer, John Walker |
|---|---|
| Rok vydání: | 2017 |
| Předmět: | |
| Zdroj: | Intertax. 45:310-321 |
| ISSN: | 0165-2826 |
| DOI: | 10.54648/taxi2017024 |
| Popis: | On 7 December 2016 a new Double Tax Treaty between Germany and Australia (‘Treaty’) entered into force. The Treaty was signed on 12 November 2015 and 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. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|