New international tax convention widens reciprocal enforcement.
08 Nov 12 |
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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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
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