Double taxation agreements (also known as double taxation agreements) are concluded between two countries that define the tax rules for a tax established in both countries. (j) “international traffic” refers to any transport by boat or aircraft operated by a company in a contracting state, unless the vessel or aircraft is operated only from a location or between locations in another contracting state; 3. The competent authorities of the contracting states work together to resolve by mutual agreement any difficulty or doubt about the interpretation or application of this convention. They can also agree on the elimination of double taxation in cases not provided for by this convention. (2) The agreement signed in Canberra on 7 December 1967 between the Government of the Commonwealth of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland (With respect to the tax credits on dividends paid by companies domiciled in the United Kingdom, the agreement is denounced and expires for dividends paid on July 1 of next year after the effective date of this agreement. Although the application of double taxation agreements is relatively common, the right to tax relief can be complicated. (i) the period to which the stock option relates is the period between the granting of the option and the use of the option; Given that any tax treaty between the two legal orders and not through the EU or the EEC is agreed, it is not to be expected that the UK will currently have an impact on tax treaties. When a person is a tax resident in the United Kingdom and also has a tax seat in another jurisdiction, i.e. a “dual resident,” and if the other jurisdiction has a tax agreement with the United Kingdom, the treaty distributes a person`s income tax and profits between the two countries.