AUSTRALIAN TAX TREATIES

Italian Convention  

Italian Airline Profits Agreement  

CHAPTER III - TAXATION OF INCOME  

ARTICLE 22   Income of Dual Resident  
Where a person, who by reason of the provisions of paragraph (1) of Article 4 is a resident of both Contracting States but by reason of the provisions of paragraph (3) or (4) of that Article is deemed for the purposes of this Convention to be a resident solely of one of the Contracting States, derives income from sources in that Contracting State or from sources outside both Contracting States, that income shall be taxable only in that Contracting State.


 

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