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The consequences of the German DTA for inbound investment.
- Source :
- Australian Tax Review; May2010, Vol. 39 Issue 2, p98-113, 16p
- Publication Year :
- 2010
-
Abstract
- The Australia-Germany double tax agreement (German DTA) has not been amended since its inception in 1972, despite many changes having occurred since then regarding Australia's tax laws and treaty practices. It is clear that the German DTA is in need of revision this article seeks to examine its ongoing effect and to highlight the differences faced by German investors in Australia, compared to investors from other developed countries. [ABSTRACT FROM AUTHOR]
Details
- Language :
- English
- ISSN :
- 0311094X
- Volume :
- 39
- Issue :
- 2
- Database :
- Complementary Index
- Journal :
- Australian Tax Review
- Publication Type :
- Academic Journal
- Accession number :
- 51208553