Published on 01 Jul 09
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
The paper analyses the need for, and feasibility of, creating a World Tax Organisation (WTO) in the area of taxation law. Considering whether to adopt an international approach to regulate taxation is best understood in the context of how businesses and governments have changed the way they operate in a globalised environment. Many businesses have ceased to have a distinct national identity in an economic sense and have become global and multinational in both their attitudes and operations. Relaxation of many governments’ policies, that have traditionally inhibited cross-border transactions, has assisted this process. We argue that the need to adopt an international approach to tax policy in an increasingly integrated and globalised world is self-evident and supported by the literature. However, there remains reluctance on the part of countries to adopt multilateral approaches to solving problems in the taxation arena. Furthermore, while the literature generally argues that a global framework and international cooperation to govern taxation policy is desirable, few have considered how this could effectively be achieved. Currently, no international body like the World Trade Organisation exists for tax matters, with the main forum for international tax cooperation being the OECD.
is currently Acting Dean of the Curtin Law School and is a Professor of Taxation Law and Head of the Taxation Department of the Curtin Law School at Curtin University. He is Vice-President of the Divisional Council of CPA Australia (WA Division) and is also a Fellow of CPA Australia, a Fellow of the Australian Academy of Law and is a Chartered Tax Adviser and Life Member of the Tax Institute. Dale is the author/co-author of numerous books, refereed articles and national and international conference papers, and is on the editorial board of a number of peer-reviewed journals as well as being the Editor-in-Chief of several refereed journals. Dale is the Chair of the Tax Institute's National Education Quality Assurance Board and is a member of TEQSA's Expert Panel in Accounting and Taxation. Dale served as an inaugural member of the National Tax Practitioners Board and is a current member of the Board of Taxation's Advisory Panel and the ATO's Tax Technical Panel (Superannuation), as well as the Tax Institute's Technical Committees (Superannuation, Not-for-Profit Organisations and Large Business and International).
- Current at
30 March 2017
Adrian is Professor of Taxation in the
Department of Accounting and Information Systems at the University of Canterbury,
- Current at
22 February 2017