Report 175

November 2017

© Commonwealth of Australia 2017
ISBN: 978-1-74366-706-4

View the report as a single document:

View the report as separate downloadable parts:

Executive Summary



  Committee Secretariat

Terms of Reference

List of Recommendations

1. Introduction

  Purpose of the report
  Conduct of the Committee’s review

2. OECD Tax Measures BEPS

  OECD base erosion and profit shifting report
  The Treaty

3. International Solar Alliance

  Overview and national interest summary
  Reasons to take the proposed treaty action
  The Agreement
  Entry into force

4. Three Air Service Agreements

  Air services agreements
  The Agreement with Hungary
  The Agreement with Israel
  Agreement with Mauritius
  Committee issues

5. Minor Treaty Actions

  Minor treaty actions
  Amendments to the Annex of the
  Amendment to the Agreement between the Government of Australia and the World Intellectual Property Organization (WIPO) in relation to the functioning of the Australian Patent Office as an International Searching Authority and International Preliminary Examining Authority under the Patent Cooperation Treaty
  Committee conclusion

Additional Comments

  OECD Tax Measures BEPS
  International Solar Alliance – Agreement

A. List of Submissions

B. List of Witnesses

Committee Secretariat contact:

Committee Secretary
Joint Standing Committee on Treaties
PO Box 6021
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 4002