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Asia-Oceania Tax Consultants’ Association International Tax Conference

Published on 25 Nov 2010 | Took place at Amora Hotel Jamison, Sydney, National

Formed in 1992, AOTCA now includes 19 leading tax organisations from 15 countries/regions from the Asia-Oceania region. The Foundation of AOTCA was attributed to the existence of the Confederation Fiscale Europeene (CFE), a European/UK organisation of tax advisers with a history of 50 years. AOTCA meets annually and organises a conference every second or third year.

This event included 11 speakers from six tax jurisdictions, including the Commissioner of Taxation, Australian Taxation Office. In particular, the program covered key developments and the current thinking coming out of the Asia-Oceanic region and the region’s revenue authorities.

This event was aimed at tax advisers with clients operating in multiple jurisdictions.

Individual sessions

Inbound investment

Author(s):  Tony CLEMENS This presentation covers:

  • foreign investment flows and regulation
  • overview of tax landscape in Australia
  • inbound case study
  • interaction of transfer pricing and thin capitalisation rules
  • (TR 2010/7)
  • transparent entities & treaty shopping.
Materials from this session:

Updates on investment opportunities in China

Author(s):  Thomas Lee This presentation covers:

  • China today (numbers and GDP ranking)
  • China against the global economic crisis
  • China - now and future
  • investment opportunities in China
  • China tax system overview
  • operating structures in China.
Materials from this session:

The increasing role of the OECD in setting tax policy

Author(s):  Stephen COLECLOUGH This presentation covers:

  • the history of the OECD
  • transfer pricing and treaties
  • the role of tax advisers
  • tax evasion, harmful practices and TIEAs
  • environmental taxation.
Materials from this session:

Emerging trends in international tax

Author(s):  Graeme COOPER This presentation covers:

  • the residence-or-source-or-both debate
  • changing treaty priorities
  • new developments in LOB approaches
    • OECD developments
    • international case law
    • administrative measures.
Materials from this session:

Recent developments in transfer pricing

Author(s):  David RUSSELL This presentation covers:

  • GSK and the IRS
  • GSK and revenue canada
  • SNF
  • gunfire at the OECD corral.
Materials from this session:

Interpretation of double tax agreements - Recent developments

Author(s):  Roger HAMILTON This paper covers:

  • recent Australian cases
  • permanent establishment (PE) cases
  • non discrimination
  • Chinese DTA developments
  • PES
  • capital gains
  • personal service income
  • OECD model DTA developments.
Materials from this session:

Privacy and confidentiality - The rights of taxpayers and their advisors

Author(s):  David J WILLIAMS

This paper covers:

  • the starting position
  • is the position of the advisor different to that of the client
  • statutory or legislative obligations
  • ongoing reporting requirements
  • specific coercive powers
  • exceptions
  • legal professional privilege
  • privilege against self-incrimination
  • spousal privilege
  • public interest privilege
  • impact of the taxpayers’ charter
  • privacy issues
  • access to documents filed in court proceedings
  • secrecy legislation.

 

Materials from this session: