Uk Double Tax Agreement With Australia

The table below shows countries that have entered into a double taxation agreement with the United Kingdom (as of October 23, 2018). On the UK government`s website, you will find an updated list of active and historic double taxation conventions. (c) compensatory distributions to shareholders as a result of compensation between the two companies, including in the event of liquidation of one or both companies; (ii) with respect to that company, this agent would have a stable institution in that other state, in accordance with the principles set out in Article 5, reflecting the close economic relationship between Australia and the United Kingdom (United Kingdom). Australia`s trade and investment relationship with the UK is the largest that Australia has with each European country. In total, the United Kingdom is Australia`s second largest source of foreign investment, Australia`s second largest source of foreign investment, the third largest trading partner and the sixth largest trading partner for goods. 2. Paragraph 1 does not apply to salaries, salaries and similar remuneration for services provided in connection with an activity or undertaking carried out by a contracting state or political sub-direction or political community in that state. In this case, the provisions of sections 14, 15 or 16. (6) Notwithstanding paragraphs 1 and 2 of this article, a person acts on behalf of a business, with the exception of an agent with an independent position to which paragraph 7 of this article applies, and is entitled, in a contracting state, to enter into contracts on behalf of the company and normally exercises in that state a stable establishment for all activities carried out by that person for all activities that that person performs for that business. , unless that person`s activities are limited to the activities covered in paragraph 5 of this article which, when carried out by a permanent office, would not make this stable office a stable institution within the meaning of this paragraph.

7. Under this section, no relief is available if it is the primary purpose or principal purpose of a person who is involved in the creation or sale of the shares or other rights for which the dividend is paid, in order to benefit from this article by that creation or assignment. 2. If income from personal activities carried out by an artist or athlete as such is not paid to that person, but to another person, that income may be taxed, notwithstanding Articles 7 and 14 of this Convention, in the contracting state where the activities of the artist or athlete are carried out.

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