Tax Agreement France Australia

This gives the competent authorities the flexibility to find a satisfactory solution and avoids problems that could arise if each country has a different time limit in its domestic law. [Article 24(2)] 1.226 This Article expressly allows the competent authorities to consult each other in order to accept the equal distribution of income among the associated undertakings referred to in Article 9 (associated undertakings). This additional sentence (which is not included in most Australian contracts) is simply clear and is not intended to suggest that such consultation would not be permitted under the mutual agreement procedure without such a specification. Here you will find information on international tax treaties for residents and non-residents of Australia. We have included general information on tax treaties, other international tax agreements and bilateral pension agreements. .