3. The competent authorities of the Contracting States shall endeavour jointly to eliminate by mutual agreement any difficulty or doubt arising from the interpretation or application of this Convention. They may also consult each other on the elimination of double taxation in cases not provided for in this Convention. That`s why we offer a free initial consultation with a qualified accountant who can provide you with answers to your questions and help you understand if a double taxation treaty might apply to you and help you save significant amounts of unnecessary taxes. 2. Without prejudice to Articles 7 and 14 of this Convention, where income from personal activities carried out by a facilitator or sportsman in his capacity is not to that person but to another person, such income may be taxed in the Contracting State in which the activities of the artist or sportsman are carried on. (2) Paragraph 1 of this Article shall not apply to salaries, wages and other similar remuneration for services provided in the course of a commercial or commercial activity of a Contracting State or of a political subdivision or subdivision of that State. In that case, Articles 14, 15 and 16 shall apply. An Agreement on the Prevention of Double Taxation and Tax Evasion between the United Kingdom and Australia (“the Agreement”) is set out in Part I of the List to this Regulation. 10. The States Parties agree that the Articles shall apply from the date of entry into force of the Convention, without taking into account the date of the transactions in question or the period of taxation or taxation covered by the present case.

The Convention lays down rules for the determination of taxable profits where a company is linked in one country to a company in the other (Article 9). 12. The States Parties agree that the two Governments shall consult each other at intervals not exceeding five years on the provisions, application and application of the Convention, in order to ensure that it continues to avoid double taxation and prevent fiscal evasion. The first such consultation will take place no later than the end of the fifth year following the entry into force of the Convention. 6. Where profits include income or profits which are treated separately in other Articles of this Convention, the provisions of those Articles shall not be affected by this Article. . . .