Wiki Contents

The Fix the Tax Treaty! Wiki content is intended to support the group's mission. Content is divided into four main areas:

1. Tax Treaty - Information pertaining to the Australia - USA tax treaty
2. FATCA - Information about FATCA and the enabling Australia - USA IGA
3. US Tax - Information on how US CBT Works
4. Further Resources - other information, both internal / external, relevant to our arguments and stakeholders.

In addition, there is a Glossary of Acronyms if you come across a term or acronym you do not know and an Index to help you find information in the Wiki if the search function fails you.

• Tax Treaty
  • Double Taxation
  • Superannuation
  • Social Security Agreement

• FATCA
  • Implementation in Australia
  • Cost to Businesses
  • Summary of paper on FATCA status by William Byrnes

note that some of the pages below do not exist yet. If the link is red, the page must be written - if you have something to contribute please become an editor!

• US Tax
  • Exit Tax
  • US Tax Reform Proposals
  • Superannuation (cross reference to treaty section)
  • Controlled Foreign Corporations
  • Citizenship Based Taxation
  • Enforcement of CBT
  • To be written:
    • Passive Foreign Investment Companies
    • Foreign Trusts

• Further Resources
  • Links to academic articles
  • Links to media articles
  • Documenting stakeholders