Published on 28 Apr 00
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Unlike the tax base and entity parts of the tax system, the Ralph Report does not recommend a thorough overhaul of the international tax rules in the current law. Rather, it identifies a number of specific changes for the short term and in the longer term, recommends a number of large areas for a more thorough ongoing review as part of rewriting the legislation. This paper considers important changes that impact on the international operations of residents and non-residents alike.
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