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Australia-Samoa Tax Information Exchange Agreement

Date:

Wednesday, 16 December 2009

Content ID:

1698

Abstract:

The Governments of Australia and Samoa have signed an Agreement for the Exchange of Information with Respect to Taxes. The Agreement provides for exchange of information on request in both criminal and civil tax matters.

In addition, Australia and Samoa have signed an Agreement for the Allocation of Taxing Rights with Respect to Certain Income of individuals and to Establish a Mutual Agreement Procedure in Respect of Transfer Pricing Adjustments. This Agreement will allocate taxing rights over certain income derived by retirees, government employees and students and provide a mechanism to help resolve transfer pricing disputes.

The Agreements were signed in Canberra by the Assistant Treasurer, the Hon Nick Sherry and the Samoan Minister of Revenue, the Hon Tuu’u Anasi’i Leota on 16 December 2009.

The Agreements will enter into force after Australia and Samoa have advised that they have completed their domestic requirements. Legislation for this purpose will be introduced into the Australian Parliament as soon as practicable.

The signing of these Agreements was announced by the Assistant Treasurer, the Hon Nick Sherry, in Media Release No. 111 of 2009.

Documents Available:


Acrobat (PDF) documents

 Acrobat (PDF)

Australia-Samoa Tax Information Exchange Agreement  53.20kb
Australia-Samoa Agreement for the Allocation of Taxing Rights  27.08kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Australia-Samoa Tax Information Exchange Agreement  99.31kb
Australia-Samoa Agreement for the Allocation of Taxing Rights  60.71kb

Related Items:

Australian Tax Treaties - 28/02/2012

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