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Reviewing an international tax review

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Published on 01 Oct 02 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This paper seeks to set out the major areas of the Review of International Taxation Arrangements, to provide the context to the paper's consultative options by setting out the perceived problems, to equip the reader with awareness of the issues raised by the paper and to stimulate debate.

Author profile

Prof Michael Dirkis CTA
Michael is Professor of Taxation Law at the University of Sydney. He has a PhD on Australian international taxation and is a noted researcher, having authored Is it Australia's? Residency and Source Analysed (2005, Australian Tax Research Foundation), as well as authoring and co-authoring over 590 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute, in the forefront of the all major tax reform and taxation administration reforms. He continues his involvement as a member of the Treasury's Tax Treaties Advisory Panel and the Education Committee of the Tax Practitioners Board. He was awarded the Australasian Tax Teachers Association's Graham Hill medal in recognition of his "outstanding contribution to the teaching of taxation law and policy" on 21 January 2010. - Current at 29 October 2012
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