Miscellaneous 2006

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

Source: Australian Tax Forum Journal Article

Published Date: 1 Apr 2006

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.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2006

Share this page