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China is hot, the Chinese DTA is not – is it time to upgrade?


As part of its review of Australia’s international taxation arrangements, the Board of Taxation recommended that Australia review and update its tax treaties with key countries to reflect the shift in treaty policy. Few could argue that China today is not a “key country” – yet the Australian double tax agreement with China will be 20 years old this year. Given the recent hive of activity in this area, this paper examines the case for a review of the existing Chinese double tax agreement to determine what (if any) changes are required.

Author profile

Piotr Klank CTA
Piotr is a commercial barrister specialising in revenue law. He graduated from the University of Queensland with a Bachelor of Commerce and a Bachelor of Laws (Hons) in 2005, and obtained a Master of Laws from the University of Melbourne in 2009. Prior to joining the Bar he was a solicitor with Clayton Utz, MinterEllison and PwC. Piotr has presented and published widely on tax matters for The Tax Institute, the International Fiscal Association, the IBFD and Bloomberg, among others. He is on the Taxation Committee of the Law Council of Australia, an honorary fellow at the University of Melbourne and a member of several tax discussion groups. He appreciates the opportunity to look at issues where there are no clear or simple answers. - Current at 27 October 2020
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