Aruban Agreement: the agreement concluded in Canberra on 16 December 2009 between the Australian Government and the Kingdom of the Netherlands concerning the allocation of tax rights for certain personal income and the introduction of a transfer pricing adjustment procedure. 3. For the purposes of the Assessment Act and Article 22 of the Taipei Agreement, a reference, for the purposes of this Act, shall be made in the Japan Agreement of 1969 to a territory bordering Australia, in accordance with the Second Schedule of the Petroleum (Submerged Lands) Act 1967-1968, a reference to an area adjacent to Australia, in accordance with Schedule 1 of the Green Oil and Gas Act 2006. A tax treaty is also called a tax treaty or double taxation treaty (DBA). They prevent double taxation and tax evasion and promote cooperation between Australia and other international tax authorities by imposing their respective tax laws. 2. The objective of this Section is to avoid double taxation of profits, in so far as the Commissioner considers that the taxation of profits by the contractor is in conformity with the Agreement. (6) For the purposes of paragraph 3 of Article XXII (Consultation) of the General Convention on Trade in Services, the States Parties agree that, notwithstanding this paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be submitted to the Council for Trade in Services in accordance with this paragraph, unless agreed by both States Parties. Doubts as to the interpretation of this paragraph shall be dispelled in accordance with paragraph 3 of this article or, in the absence of agreement under this procedure, in accordance with another procedure agreed upon by both States Parties. 1. If a provision of an agreement limits the amount of Australian tax payable for a dividend or royalty, i.e.

a dividend or royalty for which the withholding tax must be paid, and if the amount of that withholding tax exceeds the limit set out in the agreement, the taxable person`s liability for withholding tax shall be reduced by an amount equal to the excess. 1. This Convention shall not affect the tax privileges of diplomatic or consular officials in accordance with the general rules of international law or the provisions of special agreements. 11Q…. Agreement on the airline`s profits with China………… 39 Note 2: Some of the agreements in force are imposed by other provisions of this Act . . .