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Information sharing and cross border tax compliance paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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
  • international collaboration
  • approaches used in other countries
  • global forum on transparency and exchange of information
  • treaties - art or practice of treaty shopping.

 

 

Author profile

Janette Farrell
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
Click here to expand/collapse more articles by Jan Farrell.

 

This was presented at 2011 Financial Services Taxation Conference .

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Information sharing and cross border tax compliance

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