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Australia Publishes Updated Synthesized Text of Tax Treaty with New Zealand as Impacted by the BEPS MLI

|Treaty Development|Australia-New Zealand
Australia-New Zealand

The Australian Taxation Office (ATO) has published an updated version of the synthesized text of the 2009 income tax treaty with New Zealand as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the r…

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