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amara1(Dynamo)Dynamo
9 Apr 2022

Hey so in the case of the US, the tax treaties covers both individuals and companies, it seems like the articles do not care of your business structure as long as you are a business or just anybody really who earns money from another country.


just wanted to confirm, articles in ANY DTAs will always cover anybody of any business structure whether it be a sole trader, company or just a non business individual.


seems like the tax treaties do not discriminate but wanted to double check based on exp with America!

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825 views
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BlakeATO(Community Support)Community Support
12 Apr 2022

Hi @ATOconfusion123


Not necessarily. Each DTA will be different because each country is different. Both Australia and the other country have to agree to the terms, so they'll vary country to county. So we can't promise all of them have the same definitions.


Under Article 3 General Definitions, the DTA we have with the US says that a "person" includes any entity. It lists most of them and then says "any other body of persons", which means any entity. But the rule for that DTA might not apply to the other DTAs.


That means you'll need to check each one that applies. Thankfully people (be them individuals, companies, or others) don't usually have tax residency in many more than two countries, though!


You can find the full list of income tax treaties (DTAs) on the treasury's site.

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Most helpful reply

BlakeATO(Community Support)Community Support
12 Apr 2022

Hi @ATOconfusion123


Not necessarily. Each DTA will be different because each country is different. Both Australia and the other country have to agree to the terms, so they'll vary country to county. So we can't promise all of them have the same definitions.


Under Article 3 General Definitions, the DTA we have with the US says that a "person" includes any entity. It lists most of them and then says "any other body of persons", which means any entity. But the rule for that DTA might not apply to the other DTAs.


That means you'll need to check each one that applies. Thankfully people (be them individuals, companies, or others) don't usually have tax residency in many more than two countries, though!


You can find the full list of income tax treaties (DTAs) on the treasury's site.

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double tax treaty articles covers both individuals and companies | ATO Community