OrbitaxTaxation of Australian residents performing independent services for Italian entity explained
|Treaty Development|Australia-Italy
The Australian Taxation Office (ATO) issued Interpretative Decision ID 2006/160 explaining the taxation of Australian residents who perform independent personal services for an Italian entity. The ATO concluded that income from such services can only be taxed in Australia, provided that the Australian resident does not have a fixed base in Italy.
The independent pe…
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