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 Commissioner, Case Leader, in the Small & Medium Enterprises (S&ME) area of the Australian Tax Office. She has experience on many complex international tax matters over many years,
including a secondment to Washington DC as the Australian representative to the Joint International Tax Shelter Information Centre, OECD working parties including co-leading a published report titled ´Building
Transparent Tax Compliance by Banks’. In the S&ME area Jan works mainly on compliance cases involving small business and high wealth individuals and in the area of alternate dispute resolution. Current at 13 July 2012
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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