التفاصيل البيبلوغرافية
| العنوان: |
The developing international framework and practice for the exchange of tax related information: evolution or change? |
| المؤلفون: |
Dirkis, Michael, Bondfield, Brett |
| المصدر: |
eJournal of Tax Research; Dec2013, Vol. 11 Issue 2, p115-137, 23p |
| مصطلحات موضوعية: |
ECONOMIC development, INFORMATION theory in economics, ECONOMIC change, JURISDICTION, INFORMATION sharing |
| الشركة/الكيان: |
ORGANISATION for Economic Co-operation & Development |
| مستخلص: |
In an increasingly globalised economy it becomes more likely that taxpayers under investigation are not necessarily in the country of the relevant tax agency and the impacted revenues may be those of several jurisdictions. In order to ensure a rational consideration of this important issue in Australia it is crucial to understand the international organisational context and international instruments that underpin the practice of the Commissioner of Taxation's investigatory powers and their place in an internationalised commercial environment. The areas of focus in this paper are: the increasing collaboration between Australia's domestic agencies when investigating tax minimisation that has an international dimension; the growth of international collaborative initiatives to improve the transparency and exchange of tax information (mainly driven through the Organisation for Economic Co-operation and Development (OECD)); developments in information exchange including Australia's comprehensive double taxation agreements; tax information exchange agreements; and the relevance of domestic legislative provisions such as ss 263, 264 & 264A of the Income Tax Assessment Act 1936 (ITAA 1936) [ABSTRACT FROM AUTHOR] |
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