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Developments in international tax law seminar paper

Published on 14 Jun 96 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper considers a number of emerging issues in international tax law as a window on the future of international taxation. The discussion begins within tax treaties, looking at how they are coping with two increasingly important issues in international taxation - high value services and international tax administration. Then the discussion looks at tax treaties and international taxation from without - noting the growing influence of international trade and other instruments on taxation and the international institutions that are quietly shaping the international tax order in a way that moves tax sovereignty from the national to the international level.

Author profile:

Richard J VANN
Current at 23 October 2012 Click here to expand/collapse more articles by Richard J VANN.
 

 

This was presented at International Tax into the 21st Century .

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Individual sessions

Cross border leasing - asymmetrical taxation treatment

Author(s):  Oliver YATES

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Concepts of Residence & Source into the 21st Century

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

Outbound investment - listed countries

Author(s):  Tony CLEMENS

Materials from this session:

Outbound investments

Author(s):  Peter DIMECH,  David SCOTT

Materials from this session:

Foreign tax credits - past, present and future

Author(s):  Richard SHADDICK

Materials from this session:

Inbound investments

Author(s):  Grant MILLARD

Materials from this session:

Developments in international tax law

Author(s):  Richard J VANN

Materials from this session:

Dealing with dividend streams

Author(s):  Tony PANE

Materials from this session:

ATO's approach to international tax into the future

Author(s):  Jim KILLALY

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