Explain the content of the tax treaty AUS- UK.

Explain these 30 contents? 

The UK / Australia double taxation convention was signed on 21 August 2003 entered into force on 17 December 2003. It has 30 articles.

Articles Content

1. Persons covered
2. Taxes covered
3. General definitions
4. Residence
5. Permanent establishment
6. Income from real property
7. Business profits
8. Shipping and air profits
9. Associated enterprises
10. Dividends
11. Interest
12. Royalties
13. Alienation of property
14. Income from employment
15. Fringe benefits
16. Entertainers and sportspersons
17. Pensions and annuities
18. Government service
19. Students
20. Other income
21. Source of income
22. Elimination of double taxation
23. Limitation of relief
24. Partnerships
25. Non-discrimination
26. Mutual agreement procedures
27. Exchange of information
28. Members of diplomatic missions
29. Entry into force
30. Termination

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The UKAustralia double taxation convention was signed on 21 st August 2003 entered into force on 17 December 2003 It has 30 articles Article content 1 Persons covered This convention shall apply to pe... View the full answer