How to approach DTAs and apply them to real life situations
Recorded: Thursday, 26 November 2020
When DTAs need to be considered A practical guide to interpreting and applying DTAs The exemptions and concessions contained in many DTAs
International tax issues can be incredibly complex as you often need to consider Australian tax rules as well as the application of one or more foreign tax systems.
In many cases it will also be necessary to work through the provisions of a double tax agreement (DTA) that Australia has with a foreign country. As DTAs generally override Australian tax rules, it is vital to ensure that you and your team are confident when it comes to working through DTAs.
The Double Tax Agreements Webinar walks you through the process that needs to be followed and the issues that can arise when applying DTAs in practice.
What we cover
The language used in DTAs can be difficult to understand and even more difficult to apply to client scenarios. In this webinar, we take you through the process that should be followed and explain the common features of many of the DTAs that Australia has with other countries. In many cases, a DTA will provide your client with more favourable tax treatment – the problem is that practitioners often overlook the existence of DTAs or make mistakes when trying to apply DTAs to their clients.
Working through the tie-breaker tests when someone is a resident of two countries for tax purposes
How to determine where business profits can (and cannot) be taxed
Taxation of employment income, including special exemptions that often apply for short-term assignments
How to determine which withholding rates apply to dividends, interest and royalties, including situations where no tax is payable
Special tax rules for pensions, government service, directors fees and consulting income
Our Presenter
Michael Carruthers Tax Director, Knowledge Shop
Michael oversees the development of the tax team for Knowledge Shop and Hayes Knight in Sydney and is head of the Easton group’s national tax committee.
Michael has a knack for seeing through the complexity and helping practitioners work through highly technical issues with certainty and accuracy.
Michael is a member of the advisory panel for the Board of Taxation and was a member of the reference group for the Board’s review of small business concessions.
He was also an expert panel member for the Board’s review of tax impediments facing small business.
Michael Carruthers
Tax Director, Knowledge Shop
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