The Australian Taxation Office has announced the publication of a joint administrative approach with New Zealand on the application of the new treaty tie-breaker rule for non-individual taxpayers introduced by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, also known as the Multilateral Instrument (MLI).
---
Multilateral Instrument – Australia-New Zealand joint approach now available
We have published our administrative a…