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Published on 24 Sep 09
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The global push for the greater exchange of tax-related information and increased co-operation between tax authorities will change the international tax landscape and pose challenges for taxpayers around the world.
This paper covers:
where Australia stands on Article 26 of the OECD Model Convention and tax information exchange agreements
the possible end of banking and corporate secrecy
the ATO's involvement in bodies such as the Joint Tax Shelter Information Centre (JITSIC) and OECD projects aimed at tax co-operation and removal of harmful tax practices
assistance in the collection of foreign taxes - in Australia and other countries
challenges for taxpayers in dealing with foreign tax law issues.
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