In this article, the author examines the proposed Double Taxation Treaty between Australia and Papua New Guinea. Apart from analysing specific provisions, he discusses the proposed Agreement's immediate implications on Australia's domestic tax position, and the manner in which this Agreement departs from Australia's overall tax treaty regime. The discusssion shows that this will be a unique tax treaty in many respects.
"Perspectives on the proposed double taxation agreement between Papua New Guinea and Australia,"
Revenue Law Journal:
1, Article 4.
Available at: http://epublications.bond.edu.au/rlj/vol1/iss1/4