Report 207

REPORT - March 2023

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Contents

Members

Terms of reference

Abbreviations

List of recommendations

Executive summary

Chapter 1 - Introduction

Conduct of the Committee’s review

Chapter 2 - Australia-Iceland double taxation - Convention between Australia and Iceland for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance and its Protocol

Background
Reasons cited by the Australian Government to ratify the Tax Convention
Key provisions in the Tax Convention
Implementation and amendment
Consultation
Committee view

Chapter 3 - Underwater cultural heritage - Convention on the Protection of the Underwater Cultural Heritage

Background
Reasons cited for ratification
Key provisions in the UCH Convention
Procedural mechanisms
Implementation
Consultation
Further areas raised in the inquiry
Committee view

A. Submissions

B. Witnesses

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