On 12 November 2015, officials from Australia and Germany signed a new income and capital tax treaty. Once in force and effective, the treaty will replace the 1972 income and capital tax treaty between the two countries, which is currently in force.
Taxes Covered
The treaty covers Australian income tax, fringe benefits tax and resource rent taxes imposed under the federal law of Australia. It covers German income tax, corporate income tax, trade tax and capital tax.
Residence
If a compa…