Professor Kerrie Sadiq, Professor Rick Krever and Dr Na LI published an article on Tax Notes International ‘Can Australia’s Double Tax Treaties Invalidate State Real Estate Taxes?’ in the January 1, 2024, issue of Tax Notes International.
The article examines how the nondiscrimination articles in Australian double tax treaties might affect state sales tax surcharges imposed on residential real estate acquired by foreign absentee buyers.
Here’s the link to the live article in Tax Notes International. All comments and suggestions are welcome!