Australia Treaty Override: Restricting Nondiscrimination Articles

Professor Rick Krever, Professor Kerrie Sadiq and Dr Na LI published an article on Tax Notes International ‘Australia Treaty Override: Restricting Nondiscrimination Articles’ in the volume 113, number 13 of Tax Notes International in March 2024.

The article explains the Australian government’s plan to override bilateral tax treaties with broad nondiscrimination articles to restrict their application to income tax and related tax only.

Here’s the link to the live article in 2024tni13-16_Krever-Sadiq-Li.  All comments and suggestions are welcome!