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Treaty between Australia and United States – US tax debts not enforceable in

|Treaty Development|Australia-United States
Australia-United States

Australia

The New South Wales Supreme Court on 18 April 2007 handed down a decision in Jamieson v Commissioner for Internal Revenue [2007] NSWSC 324, in which the court decided that orders of the United States Tax Court are not enforceable in Australia.

Relevant to the case, the Commissioner of Internal Revenue of the Internal Revenue Service of th…

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