Re: UN
What the UN says means jack**** depending!! Which is why I'm interested in whether Australia has signed up to that convention. Reason being is that back in the 80's (this is all a long distant memory) the Hawke/Keating gov signed up to some UN environmental treaty, then decided to ignore it regards any domestic issues that conflicted with said treaty, a number of environmental groups didn't like this and took the gov to court, I believe it went all the way to the high court with the result that it was legally binding on the gov as if domestic law. My memory I add once more!
Re the convention I'd point out the section that starts "Contracting States MAY agree etc. etc. and as you pointed out some countries don't have any tax agreement with HK. According to the advice from a tax lawyer I consulted recently, the ATO considers HK to be not much better than the Cook Islands!! That's his opinion of the ATO's view of course.
What I would add is that the UN doesn't make law as countries are sovereign states, countries may chose to ratify treaties/conventions etc and how that impacts domestically I guess depends on that country's laws.
Last edited by ANCPER; 16th Jun 2013 at 10:34.