Improving Tax System Integrity between Australia and Portugal through Treaty

Matt Burnell MP questioned how the Australia-Portugal treaty would boost the tax system's integrity, focusing on preventing evasion and avoidance. Ronita Ram, Director of International Tax, outlined that the treaty enables information sharing between tax authorities and introduces integrity rules to prevent double non-taxation and abuse. These rules include aggregating time periods to stop taxpayers avoiding tax, as well as guidelines on permanent establishments. The treaty aligns with OECD recommendations, aiming to enhance cooperation and prevent low or no tax outcomes, ultimately supporting a fair and transparent tax system.