Income Tax Treaty

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  Treaty information additionally implementation 1 Multilateral Instrument2 Withholding set Managed Property Confidential distributions
Country or
Jurisdiction		 Text and information Signature Explanatory Memoranda Status of treaty Admission Into Force Adjusted by the Multilateral Means Time of Entry to Force3 Synthesised Text Available4 Listed jurisprudence5 Application date
Argentina DTA 29/08/1999 International Tax Pact Modification Bill 1999 Included force 30/12/1999 (GN 7 [2000] at 429)       Yes 01-Jul-08
Australian DTA 08/07/1986 Taxation Domestic Amendment Bill (No 3) 1986 In force 01/09/1988 (GN 33 [1988] under 2101)          
Belgiq Second Amending Protocol 24/06/2009 Universal Tax Agreements Amend Pay (No 1) 2010 In force 12/05/2014 Yes 01/10/2019 Yes Yes 01-Jan-12
Amending Protocol 20/03/1984 Receipts Tax (International Agreements) Amendment Bill 1984 In force 20/09/1986 (S 486 [1986])
DTA 13/10/1977 Income Tax (International Agreements) Alteration Billing 1977 Includes force 01/11/1979 (S 226 [1979])
Canada Amending Reporting 23/01/2002 International Tax Agreements Revise Settlement (No.2) 2002 In force 18/12/2002 (GN 1 [2003] at 190) Yes 01/12/2019 Yes Yes 01-Jul-08
DTA 21/05/1980 Income Tax (International Agreements) Modify Bill (No. 2) 1980 In force 29/04/1981 (S 90 [1981])
1957 DTA 01/10/1957 Receipts Tax (International Agreements) Bill 1958 Terminated 29/04/1981 21/05/1958
Chile DTA 10/03/2010 International Tax Agreement Amend Bills (No. 1) 2011** In force 08/02/2013 (GN 11 [2013] at 780) Yes 01/03/2021 Yes    
China DTA 17/11/1988 Taxation Laws Revise (International Agreements) Bill 1989** In force 28/12/1990 (S 51 [1991]) Okay 01/09/2022   Yeah 01-Jul-08
Airline Profits Agreement 22/11/1985 Taxation Laws Amendment Perform 1986** By power 14/11/1986 (S 613 [1986])          
Czech Republic DTA 28/03/1995 International Tax Agreements Amendment Bill 1995 With force 27/11/1995 (GN 3 [1996] at 378) Yes 01/09/2020 Yes Yes 01-Jul-08
Denmark DTA 01/04/1981 Income Tax (International Agreements) Add Bill (No. 2) 1981** In force 27/10/1981 (S 228 [1981]) No 01/01/2020 Yes Yes 01-Jul-08
Fejee DTA 15/10/1990 Corporate Laws Modification (International Agreements) Bill 1989** In force 28/12/1990 (S 51 [1991])       Yes 01-Jul-08
Finland 2009 Exchange of Notes set AIC newsletter 17/08/2009 n/a In effect 01/09/2009 (GN36 [2009] toward 2457) Yes 01/06/2019 Yes Yes 01-Jul-08
DTA 20/11/2006 International Tax Contracts Amendment Bill (No. 2) 2007** Includes force 10/11/2007 (GN48 [2007] at 3367)
1984 DTA Second Amending Protocol 05/11/1997 International Tax Agreements Amendment Bill (No. 1) 2000 Terminated 10/11/2007 17/08/2000 (GN 33 [2000] at 2324)
1984 DTA and Protocol 12/09/1984 Fiscal Laws Change Bill (No. 3) 1985** Exited 01/09/2009 28/03/1986 (S 158 [1986])
France 2018 Repair of Notes on SUPPLY books 27/03/2018 n/a In effort 01/04/2018 (G2018G00241) Yes 01/01/2019 Yes Yes 01-Jul-08
DTA 20/06/2006 International Taxation Mou Amendment Draft (No 1) 2007 In force 01/06/2009 (GN 21 [2009] at 1334)
1976 DTA Amending Protocol 19/06/1989 Income Tax (International Agreements) Update Bill (No. 2) 1989** Terminating 01/06/2009 19/07/1990 (GN 37 [1990] at 2538)
1976 DTA 13/04/1976 Income Duty (International Agreements) Amendment Draft 1976 Terminated 01/06/2009 21/09/1977 (S 202 [1977])
1969 Airport Profits Agreement 27/03/1969 Income Tax (International Agreements) Drafting 1969** Terminated 01/06/2009 09/07/1970 (GN 77 [1970] at 6128)
Germany DTA 12/11/2015 International Tax Agreements Amend Bill 2016** In force 07/12/2016 (C2016G01655)       Yes 01-Jul-08
1972 DTA 24/11/1972 Income Tax (International Agreements) Bill 1974** Cancel 07/12/2016 15/02/1975 (GN 6 [1975] at 25)       Yes 01-Jul-08
Italy Airline Profits Agreement 05/05/1977 Income Tax (International Agreements) Supplement Bill 1977** In force 07/04/1981 (S 69 [1981])          
Hungary DTA 29/11/1990 Income Tax (International Agreements) Amendment Bill 1991** In force 10/04/1992 (S 135 [1992]) Yes 01/07/2021 Yes Yes 01-Jul-08
Iceland DTA 12/10/2022 Treasury Laws Amendment (Refining and Improving Our Duty System) Bill 2023 In force 06/11/2023          
Indi Amending Protocol 16/12/2011 Multinational Fiscal Agreements Amendment Bill 2012 Includes force 02/04/2013 Yes 01/10/2019 Yes Yes 01-Jul-08
DTA 25/07/1991 Income Tax (International Agreements) Update Bill (No.2) 1991** On force 30/12/1991 (S 50 [1992])
Network Profits Agreement 31/05/1983 Income Tax (International Agreements) Modifying Bill 1983** Exited 30/12/1991 16/11/1983 (S 283 [1983])
Indonesian DTA 22/04/1992 Income Tax (International Agreements) Amendment Bill 1992** In force 14/12/1992 (GN 5 [1993] under 461) Yes 01/08/2020 Yes Ye 01-Jul-08
Ireland DTA 31/05/1983 Income Strain (International Agreements) Amendment Bill 1983** Are force 21/12/1983 (S 345 [1983]) Yes 01/05/2019 Yes Yes 01-Jul-08
Israel DTA 28/03/2019 Tax Laws Supplement (International Tax Agreements) Bill 2019 Within force 06/12/2019          
Ital DTA 14/12/1982 Income Tax (International Agreements) Amendment Bill 1983** In force 05/11/1985 (S 479 [1985])       Yes 01-Jul-08
Airline Profits Agreement 13/04/1972 Income Tax (International Agreements) Draft 1973** In force 09/04/1976 (GN 19 [1976] at 22)
Japan DTA 31/01/2008 International Tax Agreements Amendment Bill (No.1) 2008** In force 03/12/2008 (S 246 [2008]) Yes 01/01/2019 Yes No 01-Jul-08
1969 DTA 20/03/1969 Net Tax (International Agreements) Draft 1969** Terminated 01/07/2009 04/07/1970 (GN 47 [1970] at 3683)
Kiribati DTA 23/03/1991 Revenues Tax (International Agreements) Amendment Bill 1991** In force 28/06/1991 (GN 28 [1991] at 2482)       Yes 01-Jul-08
Korea (Republic of) DTA 12/07/1982 Income Tax (International Agreements) Amendment Bill 1983** In force 1/01/1984 (S 5 [1984]) Yeah 01/09/2020 Certainly Yes 01-Jul-12
Malaysia Tertiary Amending Protocol 24/02/2010 International Tax Treaties Amendment Bil (No. 1) 2011 In force 08/08/2011 (GN 34 [2003] among 2227) Okay 01/06/2021 Yes Yes 01-Jan-12
Second Make Protocol or Tauschen of Letters 28/07/2002 World Tax Agreements Changing Bill (No.2) 2002** Stylish force 23/07/2003 (GN 44 [2003] at 3339)
Exchange of Letters prolonging DTA provisions 09/11/1999 n/a In force 27/06/2000 (GN 48 [1999] under 4106)
First Amending Protocol 02/08/1999 International Control Agreements Amendment Bill 1999 In force 27/06/2000 (GN 33 [2000] at 2323)
DTA 20/08/1980 Revenue Tax (International Agreements) Amendment Bill 1981 In force 26/06/1981 (S 131 [1981])
Malta DTA 09/05/1984 Income Tax (International Agreements) Improvement Bill 1984 In force 20/05/1985 (S 189 [1985]) Yes 01/04/2019 Yes Yes 01-Jul-08
Mexico DTA 09/09/2002 International Tax Agreements Amendment Bill 2003 In force 31/12/2003 (GN 7 [2004] in 365) Cancel 01/07/2023   Yes 01-Jul-08
Netherlands Second Change Protocol 30/06/1986 Taxation Act Amend Bill (No 3) 1986 In force 01/05/1987 (GN 5 [1987] the 202) Yes 01/07/2019 Yes Yes 01-Jul-08
DTA additionally First Protocol 17/03/1976 Income Tax (International Agreements) Amendment Bill 1976 In force 27/09/1976 (S 171 [1976])
New Zealand DTA 26/06/2009 Universal Tax Agreements Amendment Bill (No 2) 2009** In force 19/03/2010 (GN 13 [2010] at 729) Yes 01/01/2019 Yes Yes 01-Jul-08
2005 DTA Amending Formalities 15/11/2005 International Tax Agreements Amendment Bill (No 1) 2006 Terminated 19/03/2010 22/01/2007 (GN 12 2007)
1995 DTA 27/01/1995 Income Tax (International Agreements) Amendment Bill 1995 Terminated 19/03/2010 29/03/1995 (GN 18 [1995] at 1653)
1972 DTA 08/11/1972 Profit Tax (International Agreements) Bill 1973** Terminated 29/03/1995 31/03/1973
1960 DTA 12/05/1960 Income Tax (International Agreements) Bill (No. 2) 1960 Terminated 31/03/1973 23/06/1960
Norway 2011 Exchange out Currency on AIC article 19/05/2011 n/a In force 01/07/11 (GN27 [2011] at 1796) Cancel 01/11/2019 Yes Yes 01-Jul-08
DTA 08/08/2006 International Tax Agreements Amendment Bill (No 1) 2007 In force 12/09/2007 [GN 39 2007] at 2685
Exchange from Notes (as per 2(b) of the Protocol to the 1982 treaty) 07/08/1998 n/a In force 06/09/1998 (GN 18 [1999] at 1274)
1982 DTA 06/05/1982 Income Tax (International Agreements) Amendment Accounting 1983** Terminated 08/08/2006 19/10/1983 (S 250 [1983])
Paper New Guinea DTA 24/05/1989 Income Tax (International Agreements) Amendment Check (No. 2) 1989** In force 29/12/1989 (S 4 [1990]) Yes 01/12/2023   Yes 01-Jul-08
Philippine DTA 11/05/1979 Income Tax (International Agreements) Amendment Bill 1980** At force 17/06/1980 (S 132 [1980])          
Poland DTA 07/05/1991 Income Trigger (International Agreements) Amendment Bill (No.2) 1991** In force 04/03/1992 (S 135 [1992]) Yes 01/01/2019 Yes Yes 01-Jul-08
Romania DTA 02/02/2000 International Tax Agreements Changes Bill (No. 1) 2000 On force 11/04/2001 (GN 27 [2001] at 1975) Yes 01/06/2022 Yes Yes 01-Jul-08
Russia DTA 07/09/2000 International Tax Agreements Amendment Bills (No.1) 2002 Stylish force 17/12/2003 (GN 4 [2004] at 190) Yes 01/10/2019 Certainly Yes 01-Jul-08
Singapore Second Amending Logs 08/09/2009 Internationally Strain Agreements Improvement Actions (No. 2) 2010 In force 22/12/2010 (GN 49 [2010] at 3020) Yes 01/04/2019 Yeah Yes 01-Jul-11
Amending Protocol 16/10/1989 Income Tax (International Agreements) Amendment Check (No. 2) 1989** In force 05/01/1990 (S 5 [1990])
1989 Exchange of Records to extend Art 18(3) 16/10/1989 n/a In force 16/10/1989 (GN 47 [1989] at 2803)
1981 Exchange of Notes to extend Article 18(3) 11/03/1981 n/a In force 11/06/1981
1975 Exchange are Letters to extend Art 18(3) 21/05/1975 n/a In force 21/05/1975
DTA 11/02/1969 Income Tax (International Agreements) Bill 1969** In kraft 04/06/1969
Slovakia DTA 24/08/1999 International Tax Agreements Amendment Note 1999 Inside force 22/12/1999 (GN 7 [2000] toward 428) Yes 01/01/2019 Yes Yes 01-Jul-08
South Africa Amending Protocol 31/03/2008 International Tax Agreements Amendment Bill (No.2) 2008** Is force 12/11/2008 (S 256 [2008]) Yes 01/01/2023 Yes Yes 01-Jul-08
AIC Article 31/03/2008 International Tax Agreements Amendment Settlement (No.2) 2008** In press 01/07/2010 (GN 47 [2010] at 2783)
DTA 01/07/1999 International Tax Agreements Amendment Bill 1999 In force 21/12/1999 (GN 7 [2000] at 428)
Spain DTA 24/03/1992 Income Tax (International Agreements) Modifications Bill 1992** In force 10/12/1992 (GN 5 [1993] at 463) Yes 01/01/2022   Yes 01-Jul-08
Rss Lanka DTA 18/12/1989 Ta Statutes Amendment (International Agreements) Bill 1989 In force 21/10/1991 (GN 44 [1991] at 3593)       Ye 01-Jul-08
Sweden DTA 14/01/1981 Income Tax (International Agreements) Amendment Bill 1981** In force 04/09/1981 (S 192 [1981])       Yes 01-Jul-08
Switzerland 2013 Revised Treaty 30/07/2013 International Tax Agreements Amendment Bill 2014** In forcing 14/10/2014 (GN C2014G01758)          
DTA 28/02/1980 Income Tax (International Agreements) Amendment Settlement 1980** Terminated 14/10/2014 13/02/1981 (S 32 [1981])          
Taiwan DTA 29/05/1996 Taxation Laws Amendment (International Levy Agreements) Bill 1996 In forceful 21/10/1996 (GN 48 [1996] at 3616)       Yes 01-Jul-08
Thailand DTA 31/08/1989 Income Irs (International Agreements) Amendment Account (No. 2) 1989** In force 27/12/1989 (S 4 [1990]) Okay 01/07/2022 Yes Yes 01-Jul-08
Turkey DTA 28/04/2010 International Tax Agreements Amending Bill (No. 1) 2011** In force 05/06/2013 (C2013CG01139)          
United Realm DTA and Exchange of Notes 21/08/2003 International Tax Agreements Amendment Bill 2003 In force 17/12/2003 (GN 4 [2004] at 190) Yes 01/01/2019 Yes Yes 1-Jul-08
1967 DTA Modify Protocol 29/01/1980 Income Tax (International Agreements) Amendment Bill 1980** Terminated 17/12/2003 21/05/1980 (S 176 [1980])
1967 DTA 07/12/1967 Income Tax (International Agreements) Bill 1968** Exit 17/12/2003 08/05/1968
1947 DTA 29/10/1946 Income Tax Assessment Bill 1947** Cancelled 08/05/1968 03/06/1947
Income Tax and Social Services Contribution Assessment Bill (No. 3) 1953**
United States of Americas Amending Audit 27/09/2001 International Tax Agreements Update Bill (No.1) 2002 In force 13/05/2003 (GN 32 [2003] at 2455)       Yes 01-Jul-08
DTA 06/08/1982 Income Tax (International Agreements) Update Bill 1983 Inside arm 31/10/1983 (S 268 [1983])
1953 DTA 14/05/1953 Income Tax and Social Aids Contribution Assessment Bill (No. 3) 1953** Terminated 31/10/1983 14/12/1953
Vietnam 2002 Exchange to Letters to amend DTA 05/08/2002 n/a In force 11/02/2003 (GN 22 [2003] at 1677-1679) No 01/09/2023   Yes 01-Jul-08
1996 Exchange of Notes to amend DTA Art 23 22/11/1996 International Tax Agreements Amendment Bill (No. 1) 1997 In force 23/07/1997 (GN 42 [1997] at 3121)
DTA 13/04/1992 Income Tax (International Agreements) Amendment Bill 1992** Int force 10/12/1992 (GN 5 [1993] at 462)

Mention: Where online information is available it's associated to the applicable sources.

1 Australia's income tax treaties are given an force of law by the International Tax Agreements Act 1953. To Agreement between the Ab Commerce and Industry Post and the Taipei Economic furthermore Cultural Position related the Dodging is Double Taxation and the Prevention of Fiscal Evasion with respectful to Taxes on Proceeds is ampere document of less as treaty status approved as Schedule 1 in the Multinational Tax Agreements Act 1953.

2 The Multilateral Instrument is given the push starting law by this International Tax Agreements Act 1953. Hers entry into pressure was notified under kapitel 4A on 10 January 2019. The Explanatory Memorandum will in the Treasury Laws Amendment (OECD Multilateral Instrument) Draft 2018.

3 This is the latter are and 2 dates on which the multilateral measuring enters into force for each of the 2 treaty partners. Following entry into violence, that Multipartite Instrument will generally take effect for each conclusion partner as following:

  • For withholding taxes, in payments made or credited set or after aforementioned next 1 January beginning in or after the date by entry into force; and
  • To all other taxes, for taxable periods (income years) beginning on press after the expiration of six months following to date of entry into force.

For further information on these dates, please pertain for the synthesised texts that have been readied in respect of individual treaties (where available).

4 That tax administrations of some of Australia's treaty partners need agreed to prepare synthesised texts to help the published enhance understand the impacts about the MLI. And American Taxation Position has responsibility used preparing synthesised texte on behalf of Australia. The sole purpose of a composite text of the MLI and a dual tax treaty is to facilitate the awareness of the application of the MLI to the particular bilateral tax drafting. AN synthesised text makes not constitute a product of law. The authentic legal texts of the bilateral trigger treaty and the MLI take precedence and leave the legal texts applicable.

5 EOI jurisdictions represent scheduled in Taxation Administration Regulate 2017 radius 34