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Australia–United Kingdom 2003 Convention: official MLI synthesis

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Unreviewed · applicability unverifiedOfficial MLI synthesis

Contents

Article 1 · Persons covered

Article 2 · Taxes covered

Article 3 · General definitions

Article 4 · Residence

Article 5 · Permanent establishment

Article 6 · Income from real property

Article 7 · Business profits

Article 8 · Shipping and air transport

Article 9 · Associated enterprises

Article 10 · Dividends

Article 11 · Interest

Article 12 · Royalties

Article 13 · Alienation of property

Article 14 · Income from employment

Article 15 · Fringe benefits

Article 16 · Entertainers and sportspersons

Article 17 · Pensions and annuities

Article 18 · Government service

Article 19 · Students

Article 20 · Other income

Article 21 · Source of income

Article 22 · Elimination of double taxation

Article 23 · Limitation of relief

Article 24 · Partnerships

Article 25 · Non-discrimination

Article 26 · Mutual agreement procedure

Article 27 · Exchange of information

Article 28 · Members of diplomatic missions or permanent missions and consular posts

Article 29 · Entry into force

Article 30 · Termination