Important: Reset your password We've made some changes to our website. You will need to reset your password to access your account, access online books, purchase items from our online shop, or download papers from the Tax Knowledge eXchange.
Published on 10 Feb 11
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
information sharing & bank transparency
an Australian perspective - formal notices to supply information to the ATO
international cooperation efforts and exchange of information
approaches used in other countries
global forum on transparency and exchange of information
treaties - art or practice of treaty shopping.
Jan is the Deputy Comissionser (Case leader) for the Australian Tax Office. She has worked on many complex international and domestic tax matters over 25 years and most recently was posted for 16 months as the Tax Office representative in Washington DC. In Washington, Jan was assigned to an international working group of four countries - Australia, USA, Canada and the United Kingdom - called the Joint International Tax Shelter Information Centre (JITSIC). Jan has also participated with the Organisation of Economic Co-operation and Development working party on tax avoidance and evasion. Current at 5 March 2008Current at 30 March 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
We've made some changes to our website. You will need to reset your password to access your account, access online books, purchase items from our online shop, or download papers from the Tax Knowledge eXchange.
To reset your password, click on 'Reset password' below.