Published on 02 Nov 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Globalisation not only means that taxpayers are operating on a cross border stage, so are revenue authorities. This paper covers:
- exchange of information under DTAs
- objectives of exchange of information
- Taxation Information Exchange Agreements (TIEAs) and current tax haven strategies.
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 June 2012