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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.

Author profile

Prof Richard Vann CTA
Richard is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally. - Current at 10 November 2021
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This was presented at International Tax into the 21st Century .

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Outbound investments

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Foreign tax credits - past, present and future

Author(s):  Richard SHADDICK

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Inbound investments

Author(s):  Grant MILLARD

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Developments in international tax law

Author(s):  Richard J VANN

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Dealing with dividend streams

Author(s):  Tony PANE

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ATO's approach to international tax into the future

Author(s):  Jim KILLALY

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