AUSTRALIAN TAX TREATIES

Italian Convention  

Italian Airline Profits Agreement  

CHAPTER III - TAXATION OF INCOME  

ARTICLE 23   Source of Income  
Income derived by a resident of one of the Contracting States which, under any one or more of Articles 6 to 8 and 10 to 17 may be taxed in the other Contracting State, shall for the purposes of Article 24, and of the income tax law of that other State, be deemed to be income from sources in that other State.




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