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New international tax convention widens reciprocal enforcement.

Publication date: 08 Nov 12 | Source: CCH TAX WEEK

Issue: Issue 44, 2 Nov 2012

Pages: pp. 1-5


The Commissioner’s authority to recover tax claims from foreign jurisdictions, and to pursue tax claims in Australia on behalf of foreign states, will soon cover a much larger number of foreign jurisdictions. This article looks at the implications of the government’s ratification of the OECD Convention on Mutual Administrative Assistance in Tax Matters (the Convention).

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Author profiles

Claire Nicholson CTA
Claire Nicholson, CTA, is a barrister practising predominantly in taxation and commercial law. Claire’s tax expertise is in providing advice and appearing in matters relating to corporate transactions and structuring, including cross-border arrangements, financing, consolidation, anti-avoidance, Div 7A, corporate reconstruction (income tax, duty and GST), insolvency, trusts and SMSFs. Claire’s commercial experience includes class actions, contract, corporations, insolvency, insurance, property, trusts and equity, trade practices and competition. - Current at 31 October 2019
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Lawrence Magid CTA
Larry has been a Tax Partner at Allens for over 30 years. He specialises in corporate and international taxation including, in particular, financing issues, capital raising and company distributions. He has represented the Law Council of Australia in consultations with government on Part IVA (as well as on the NTLG Finance & Investment Subcommittee) and was a member of the Roundtable which advised Treasury on the amendments made to Part IVA in 2013. He was also a member of the Board of Taxation working group which conducted the post-implementation review of Div 974. - Current at 08 March 2016
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Jonathan Hoe