Double Taxation Agreement Australia Germany

The double taxation exemption is granted for income, profits or profits that can be taxed in both countries under the German Convention. 1.49 The example below illustrates the application of Article 1, paragraph 2 (persons concerned) where income (including profits or profits) comes from one country`s sources through a unit organized in another country, treated as a taxable entity under the tax legislation of that other country and dealt with transparently by the other country`s legislation. country of origin. 1 A remuneration that is not imposed on a professor or teacher who resides in a contracting state and who travels to the other State party for up to two years to receive advanced studies, research or teaching at a university, university, school or other educational institution for these activities is not imposed in that other state. , provided that this remuneration is fully or primarily supported by public funds from the first contracting state or by a tax-exempt charitable or benevolent organization and that this remuneration is exempt from taxation in the first state. The competent authorities of both countries are obliged to seek, by mutual agreement, the solution of any question of interpretation or question relating to the application of the German agreement. [Article 25] 2.4 The bill imposes the right to protection against arbitrary or unlawful invasions of privacy under Article 17 of ICCPR, since the German agreement obliges the tax authorities of Australia and Germany to make each other available to personal taxpayers in certain circumstances. This requirement is contained in Article 26 (Exchange of Information) of the German Convention, along with other personal data protection requirements contained in Article 30 (Protection of Personal Data) of the German Convention. The scope of the personal data exchanged also extends to persons who do not reside in one of the two countries.

2.5 The provision of information under the German Convention is not arbitrary, as it must be “predictable” for taxation (Article 26). It is also legal under the treaty, the Accords Act of 1953 (which gives force to the law to the treaty in Australia) and existing data protection legislation. 1.52 Contractual benefits are not possible under the German convention if income is tax-exempt in Australia or Germany because it comes from a temporary resident. [Article 23, paragraph 1] 1.83 The term is used with respect to the right to contractual benefits for section 4 collective investment organizations (population) and the limits of source taxation under Article 10 (dividends). For example, under certain other conditions under Article 10, paragraph 3, Australia will not collect dividend tax on a dividend paid by an Australian-based company to a company based in Germany when the main class of the German company is listed and is regularly traded on a recognized exchange.

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