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Developing an international (world) tax organisation for administering binding rulings and APAs - the way forward

Published on 01 Apr 06 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper is part of the ongoing debate over developing an International (World) Tax Organisation (ITO) for advancing tax policy and practice. It examines possible models that could be adapted, such as the International Monetary Fund and World Bank, Organisation for Economic Cooperation and Development, the United Nations, the World Customs Organisation, and the World Trade Organisation, contrasting these organisations with an alternative of developing a new stand-alone organisation, an ITO. The paper sets out a comprehensive high level vision of the overarching structure of the author’s proposed ITO.

Author profile:

Prof Adrian Sawyer
Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. Current at 01 March 2015 Click here to expand/collapse more articles by Adrian J SAWYER.
 
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