AUSTRALIAN TAX TREATIES

Japanese Convention  

CONVENTION BETWEEN AUSTRALIA AND JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

(11)  
With reference to subparagraph (a) of paragraph 9 of Article 7 (Business Profits) of the Convention:

It is understood that in the case of Japan the term " a trust which is treated as a company for tax purposes " means a trust, the trustee of which is subject to tax in respect of profits derived from business carried on by the use of trust estate.




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