The new income and capital tax treaty between Australia and Germany entered into force on 7 December 2016. The treaty replaces the 1972 income and capital tax treaty between the two countries.
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 company is considered resident in both Contracting States, i…