That Australian Taxation Office (ATO) has announced the release of new guidance on arbitration in Australia's tax treaties.
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Arbitration in Australia's tax treaties
We've released guidance regarding arbitration for issues that remain unresolved after a specified time under the Mutual Agreement Procedure (MAP).
Independent and binding arbitration is provided for in some of Australia's tax treaties. This is because either:
- they already provide for arbitration
- the Multilateral Instrum…