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 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 2008 Current at 30 March 2008
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