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Developments in international tax law seminar paper

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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.

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

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Developments in international tax law

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ATO's approach to international tax into the future

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