The Australian Taxation Office (ATO) has published an updated version of Taxation Ruling (TR) 2001/13 on Interpreting Australia's Double Tax Agreements. The Ruling sets out the Commissioner's view on interpreting Australia's double tax agreements (DTAs). The first half of the Ruling discusses general treaty concepts affecting treaty interpretation and the second half explains specific interpretative rules and principles relevant to interpreting DTAs. Several updates are made in the latest ve…