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ATO Announces New Guidance on Arbitration in Australia's Tax Treaties — Orbitax Tax News & Alerts

That Australian Taxation Office (ATO) has announced the release of new guidance on arbitration in Australia's tax treaties.


Arbitration in Australia's tax treaties

We've released guidance regarding arbitration for issues that remain unresolved after a specified time under the Mutual Agreement Procedure (MAP).

Independent and binding arbitration is provided for in some of Australia's tax treaties. This is because either:

  • they already provide for arbitration
  • the Multilateral Instrument (MLI) has modified them to include arbitration provisions.

The guidance includes:

  • information on arbitration in Australia's tax treaties and the eligibility criteria
  • memorandums of understanding (MOUs) on the mode of application of arbitration details on how to request arbitration.

We'll update links to the bilateral MOUs with each affected treaty partner as they become available.

See also: