The Resources section of the website is being replaced by a user-editable wiki.
The pages that were previously linked in the Resources menu can be found here:
This page contains links to the source documents. For analysis of the documents see the sub-pages accessible from the top menu.
The Current Australia/US Double Tax Agreement:
- Treaty text (html)(pdf)(technical explanation)
- 2001 Protocol (html)(pdf)(technical explanation)
- Explanatory Memorandum (International Tax Agreements Amendment Bill (No.1) 2002)
Model Tax Treaties:
- 2016 US Model Treaty
- 2014 OECD Model Tax Convention on Income and Capital
Relevant academic papers on tax treaties, international taxation and/or FATCA:
- Christians, Allison, Human Rights at the Borders of Tax Sovereignty presented at NYU 13 Feb 2017 (commentary) – see comment below.
- Christians, Allison, When Parliament Sleeps: Tax Treaty Practice in Canada (May 17, 2016). 10 J. Parl. & Political L. 15 (2016). Available at SSRN / Additional data at Isaac Brock – while this paper is not analysis of the treaty itself, it discusses problems with the process of amending or re-negotiating a tax treaty based on Canadian experience.
- Shaviro, Daniel, Taxing Potential Community Members’ Foreign Source Income (July 1, 2015). NYU Law and Economics Research Paper No. 15-09. Available at SSRN
Other useful websites are listed here.
If you would like to add additional resources, leave a link in the comments.