(c) in accordance with Articles 6 to 8, 10 to 17 and 19 to 21 of the agreement, income, profits or profits may be taxed on Australian territory; (a) the beneficiary is established in another country (excluding Australia) under an agreement that takes effect under this Act; Article 2, point 1) (a) (a) of the Taipei Agreement. (a) a (basic royalty) provision of an agreement falls within one of the following paragraphs: May 29, 1996 in Canberra. A copy of this agreement and the schedule is listed in Schedule 1. Subject to this Act, the provisions of the Singapore Agreement, to the extent that they relate to the Australian tax, have the force of law: b) another agreement that allows the exchange of information on tax matters between Australia and: 1) if a company is not established in Australia, but within the meaning of a law of a country with which a country, or with the government , has entered into an agreement (since it is a law where foreign tax is established in that other country, a dividend paid by the company for the purposes of the agreement is considered to be derived from a source in that country. 1. This section applies to any relevant portion of a taxpayer`s income in the year of income consisting of income for which a provision of an agreement limits the amount of Australian tax payable. 2. Subsection 1 does not limit the operation of a provision of the agreement under which a dividend is considered to be derived from a source outside Australia. (a) is derived from a person residing in the Federal Republic of Germany under the 1972 German Agreement; and 24………. Reducing double taxation, where gains have adapted………………… 47 (i) Articles 1 or 2 of Article 12 of the Chinese Agreement; 3.
Where an amount of tax credit is to be considered an evaluable income of a taxpayer in accordance with Article 10, paragraph 7, of the Danish Convention: 2. The purpose of this section is to avoid double taxation of profits, as long as the Commissioner considers that the taxation of profits by the contractor is in accordance with the agreement. (a) the agreement between Australia and the Republic of Chile to avoid double taxation on the taxation of income and ancillary benefits and the prevention of tax evasion; and (2) The subject is entitled, for each relevant portion of the income of the tax year to which this section applies, to a rebate equal to the amount (if any) of the amount found after the last part, since the amount of Australian tax owed for that portion is greater than the limit set out in the provisions of the agreement relating to that part.