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International exchange of taxation information

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Published on 01 Oct 06 by "THE TAX SPECIALIST" JOURNAL ARTICLE

There have been numerous developments recently in this subject area.The article discusses the new Article 26 of the New Zealand Double Tax Agreement, Australia’s first Tax Information Exchange Agreement with Bermuda, s 23 which was recently inserted into the International Agreements Act (empowering the Commissioner to obtain and provide information pursuant to international agreements) and aspects of the exchange of information arrangements between Australia and Switzerland.

Author profile

Roger Hamilton
Roger is a Barrister practising at Ground Floor Wentworth Chambers. He specialises in revenue law, particularly international tax law, as well as income tax, CGT, state duties and taxes. Roger’s experience in law has involved government, academic and private practice as a solicitor and at the Bar. - Current at 30 August 2011
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