House of Representatives

International Tax Agreements Amendment Bill (No. 2) 2002

International Tax Agreements Amendment Act (No. 2) 2002

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

[F1]
Source: Department of Foreign Affairs and Trade, September 2001.

[F2]
See OECD, Taxing Profits in a Global Economy: Domestic and International Issues, Paris 1991. p.143.

[F3]
At p 144.

[F4]
Source: Department of Foreign Affairs and Trade.

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