
US-AU DTA: Article 14 – Independent Personal Services
INTRODUCTION In this week’s blog we will be discussing the tax implication of rendering Independent Personal Services as stipulated in Article 14 of... Read more

US-AU DTA: Article 13 – Alienation of Property
INTRODUCTION When it comes to the alienation of property, it is usually standard practice to give the taxing rights to the state which,... Read more

US-AU DTA: Article 12 – Royalties
INTRODUCTION This week we will be taking a closer look at how royalties are dealt with in terms of the US/AUS DTA. Royalties... Read more

US-AU DTA: Article 11 – Interest
INTRODUCTION This week we will be taking a closer look at how interest is dealt with in terms of the US/AUS DTA. Interest... Read more

US-AU DTA: Article 10 – Dividends
INTRODUCTION For purposes of this week’s blog, it will be beneficial just to recap on the purpose of a DTA. The major purpose... Read more

US-AU DTA: Article 9 – Associate Enterprises
BACKGROUND This week, we will have a closer look at Article 9 of the US/AUS DTA. Article 9 of the DTA incorporates into... Read more