Double Tax Agreement Vietnam Australia

1. Where a provision of an agreement limits the amount of Australian tax owed under a dividend or royalty, since it is a dividend or a royalty, under which the withholding tax must be paid and the amount of that withholding tax exceeds the limit set out in the agreement, the liability of the subject for withholding tax is reduced by an amount equal to the amount. Agreement: a contract or other contract described in Section 3AAA (on current agreements) or 3AAB (on agreements concluded for prior periods). (a) an agreement that has the force of law under this Act; Article 2, point 1) (a) (a) of the Taipei Agreement. 24…………. Double taxation relief, where gains have adapted……………… 47 Contracting state, in connection with an agreement, a country of which the government or government is a party to the agreement. (b) under the agreement, revenues are processed in accordance with article (in this subsection, referred to as « corporate profits ») of the agreement on the taxation of income of a business in a contracting state in which the business operates in another contracting state through a stable establishment located in another contracting state; The Canadian Convention refers to the agreement reached in Canberra on May 21, 1980 between Australia and Canada to avoid double taxation and to prevent income tax evasion. 1. This section applies to any relevant portion of a taxpayer`s income in the year of income consisting of income for which a provision of an agreement limits the amount of Australian tax payable. (a) the agreement between Australia and the Republic of Chile to avoid double taxation on the taxation of income and ancillary benefits and the prevention of tax evasion; and (3) For the purposes of this Act, a reference to an area adjacent to Australia in the 1969 Japanese Agreement, pursuant to the Second Schedule to the Petroleum (Submerged Lands) Act 1967-1968, refers to an area adjacent to Australia, pursuant to Schedule 1 of the Offshore Petroleum and Greenhouse Gas Storage Act 2006.