Australian Tax Treaties

Icelandic Convention  

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  

SECTION 3.  

3.    
With reference to Article 9 :

It is understood that references to conditions ' made or imposed ' between enterprises are to be interpreted broadly and include any conditions that operate between those enterprises.