House of Representatives Committees

| Parliamentary Joint Committee on Treaties

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Report 120: Review into Treaties tabled on 5 July and 16 August 2011

October 2011

© Commonwealth of Australia 2011

ISBN 978-0-642-79573-1 (Printed version)
ISBN 978-0-642-79574-8 (HTML version)


View the report as a single document
- (PDF 614KB)


View the report as separate downloadable parts:

Preliminary pages (PDF 132KB)
 
Chapter 1 Introduction (PDF 91KB)

Purpose of the report
Conduct of the Committee’s review

 
Chapter 2 Measure 1 (2005) Annex VI to the Protocol on Environmental Protection to the Antarctic Treaty: Liability arising from environmental emergencies (Stockholm, 17 June 2005) (PDF 135KB)

Introduction
Aim of the treaties
Measure 4
Measure 15
Australia’s interest in accepting the measures
International approval
Costs
Conclusion

 
Chapter 3 Five tax agreements involving the Marshall Islands, Mauritius and Montserrat (PDF 152KB)

Background
OECD Standards on the Elimination of Harmful Tax Practices
Tax Information Exchange Agreements
Australian TIEAs
Costs
How the information is obtained
Privacy safeguards
Allocation of taxing rights and transfer pricing adjustments agreements
Allocation of taxing rights
Transfer pricing
Conclusion

 
Chapter 4 Agreement between Australia and the Republic of Hungary on Social Security (Gödöllő – 7 June 2011) (PDF 132KB)

Introduction
Operation of the Agreement
Implementing the Agreement
Cost
Conclusion

 
Appendix A — Submissions (PDF 35KB)
 
Appendix B — Exhibit (PDF 28KB)
 
Appendix C — Witnesses (PDF 35KB)

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