Published on 13 Feb 13
by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers current tax treaty issues of interest to the finance sector focusing mainly on recent OECD work.
Issues covered include:
- the international status of the OECD attribution work, including its rejection by the UN
- OECD work on the definition of permanent establishment
- OECD work on beneficial ownership
- treaty treatment of trusts and partnerships
- relationship of treaties and domestic law.
Prof Richard Vann, CTA, is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & Herbert Smith Freehills. He has also taught at NYU Law School, Harvard Law School and the University of London. He has held many government consultancies in Australia, including the Review of Business Taxation (1998 - 1999), the Review of International Taxation (2002 - 2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995-2007). Most recently, he has been involved in various Board of Taxation work on managed investment trusts and collective investment vehicles, the attribution of profits to permanent establishments and as a member of Treasury’s BEPS Advisory Group. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries now being progressively published.
- Current at
14 July 2017