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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
Prof Richard Vann CTA
Prof Richard Vann, CTA, is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & Herbert Smith Freehills. He has also taught at NYU Law School, Harvard Law School and the University of London. He has held many government consultancies in Australia, including the Review of Business Taxation (1998•1999), the Review of International Taxation (2002•2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995•2007). Most recently, he has been involved in various Board of Taxation work on managed investment trusts and collective investment vehicles, the attribution of profits to permanent establishments and as a member of Treasury’s BEPS Advisory Group. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries now being progressively published online. - Current at 12 January 2017
This was presented at International Tax into the 21st Century .
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