House of Representatives

International Tax Agreements Amendment Bill (No. 2) 2002

Explanatory Memorandum

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

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

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

At p 144.

Source: Department of Foreign Affairs and Trade.

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