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.
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
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