Il principio di non discriminazione nella Convenzione Australia – Regno Unito in un caso di applicazione della c.d. “backpacker tax” (nota alla sentenza della Federal Court of Australia 30 ottobre 2019, Addy vs Commissioner of Taxation [2019] FCA 1768)

Abstract

In Addy v Commissioner of Taxation [2019] FCA 1768, the Federal Court of Australia has held that the so-called "backpacker tax” which applies to working holiday visa holder for income under 18.200 AUD (whereas Australian citizens can benefit from a no tax area for the same amount) violates the UK-Australia Double taxation agreement. In the case at stake the taxpayer has been deemed a resident of Australia for tax purposes and, for this reason, assimilated to an Australian citizen for the purposes of art. 25 (Non discrimination) of DTA.

References

  • AVERY, J.J.F., The Non-Discrimination Article in Tax Treaties, 31 Eur. Tax., 1991, 310.
  • CEES, P. – SNELLAARS, M., Non-discrimination and Tax Law: Structure and Comparison of the Varius Non-discrimination Clauses, EC Tax Rev., 2001.
  • DELL’ANESE, L., Il principio di non-discriminazione nel diritto internazionale tributario, Diritto e pratica tributaria internazionale, vol.1, (2001), 48-74.
  • BENNETT, MARY C., Non-discrimination in International Tax Law: A Concept in Search of a Principle, 26 Tax Law Rev., 2006, 439.
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