Double tax treaties have seen many developments in recent times, both in terms of Australian treaties and policy but also in respect of the OECD Model Tax Convention. This presentation covers:
Ariane currently holds the position Principal Advisor • Treaties in the International Tax and Treaties Division of the Treasury. As chief tax treaty negotiator for Australia, she has responsibility for developing tax treaty policy and negotiating and implementing Australia’s tax treaties. With more than 20 years experience in the Australian Taxation Office prior to moving to Treasury in 2002, she has a long history of involvement with Australian tax treaties as well as in policy development and interpretation of the OECD Model Tax Convention. She is Vice Chair of, and Australia’s main delegate to, the OECD’s Working Party 1 on Tax Conventions and has participated in many of the sub-groups of Working Party 1 on specific issues including the work on tax of computer software, electronic commerce, permanent establishments, non-discrimination, taxation of services and profit attribution.
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17 October 2011