Legislation

ITAA 1936 s 4(2) of the Agreements Act, Article 10(7) of the US Convention prevails over paragraph 44(1)(b)

ATO documents that consider ITAA 1936 s 4(2) of the Agreements Act, Article 10(7) of the US Convention prevails over paragraph 44(1)(b)

1 document

Right to tax dividends paid to non-resident company: application of Article 10(7) of the Australia-United States Double Tax Convention