Developing an international (world) tax organisation for administering binding rulings and APAs - the way forward

Published on 01 Apr 06 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper is part of the ongoing debate over developing an International (World) Tax Organisation (ITO) for advancing tax policy and practice. It examines possible models that could be adapted, such as the International Monetary Fund and World Bank, Organisation for Economic Cooperation and Development, the United Nations, the World Customs Organisation, and the World Trade Organisation, contrasting these organisations with an alternative of developing a new stand-alone organisation, an ITO. The paper sets out a comprehensive high level vision of the overarching structure of the author’s proposed ITO.

Author profile

Prof Adrian Sawyer

Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. - Current at 01 March 2015

More by Adrian J SAWYER

• Tax policy without consultation: is New Zealand on a “slippery slope”? - 01-December-2022
• Tax compliance in the new millennium: Understanding the variables - 01-March-2020
• Developing countries and the automatic exchange of information standard – a “one-size-fits all” solution? - 01-April-2016
• The costs of compliance and associated benefits for small and medium enterprises in New Zealand: Some recent findings - 01-March-2015
• Reviewing tax policy development in New Zealand: Lessons from a delicate balancing of ‘law and politics' - 01-July-2013
• Peer review of tax information exchange agreements: Is it more than just about the numbers? - 01-September-2011
• Complexity of New Zealand’s income tax legislation: The final installment - 01-July-2010
• Developing a world tax organization: The way forward - 01-October-2009
• Towards sustaining the future of taxation: Is a World Tax Organisation necessary and feasible in today’s globalised world? - 01-July-2009
• Complexity of New Zealand’s tax laws: An empirical study - 01-January-2007
• Compliance Cost Impact Statements in New Zealand - How Far Have We Come? - 01-October-2002
• A taxonomy of the tax compliance literature: further findings, problems and prospects - 01-April-2001
• Complexity in the expression of New Zealand's tax law: an empirical analysis - 01-July-1998
• The complexities of tax simplification: progress in Australia, New Zealand and the United Kingdom - 01-January-1998

Click here to expand/collapse more articles by Adrian J SAWYER.