Deputy International Tax Counsel, Office of International Tax Counsel, Department of the Treasury.

Previous positions include associate, International Tax Counsel, Office of International Tax Counsel Attorney advisor, Office of International Tax Counsel and associate, Cleary, Gottlieb, Steen and Hamilton.

Previous positions include Director, International Tax Relations, Tax Policy Department Director, Tax Department, Italian Banking Association and Economic Adviser to the Minister of Finance for international tax policy and financial tax issues.

International cooperation in tax matters

Conscience and Peace Tax International

International Tax Partner, Ernst and Young.

(h) International cooperation in tax matters

Mr. Yoshiki Takeuchi (Japan). Director, International Tax Policy Division, Tax Bureau, Ministry of Finance.

This can include broadening the tax base, reducing tax avoidance and evasion, improving tax collection, and developing new, cooperative international taxation strategies.

Committee of Experts on International Cooperation in Tax Mattersr

(iii) Committee of Experts on International Cooperation in Tax Matters

(t) Committee of Experts on International Cooperation in Tax Matters.

Recent developments in international commerce and investment have resulted in the need for increased coordination and cooperation between Governments in international tax matters, including increased exchange of information in tax matters.

Report of the Committee of Experts on International Cooperation in Tax Matters (former Ad Hoc Group of Experts on International Cooperation in Tax Matters) on its first session (Council resolution 2004 69)

The question of an international tax to benefit sustainable development objectives has been discussed and debated primarily among academics and economists since the 1990s, when proposals for a tax on international currency transactions emerged.

In view of these developments, Governments have become more concerned about tax evasion in the international context and the resulting loss of government tax revenues.

That is why we need to agree on uniform international standards in order to achieve fair international tax competition.

Appointment of members of the Committee of Experts on International Cooperation in Tax Matters

Has published books and articles on international taxation, transfer pricing and the tax code.

In accordance with Economic and Social Council resolution 2004 69 of 11 November 2004, the Ad Hoc Group of Experts on International Cooperation in Tax Matters was renamed the Committee of Experts on International Cooperation in Tax Matters.

Biographical information on the members of the Committee of Experts on International Cooperation in Tax Matters

9.34 By its resolution 2004 69 of 11 November 2004, the Economic and Social Council decided to rename the Ad Hoc Group of Experts on International Cooperation in Tax Matters the Committee of Experts on International Cooperation in Tax Matters.

But now Strauss Kahn is throwing cold water on proposals to tax international flows of hot money.

Has participated in the United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters.

Mr. Kyung Geun Lee (Republic of Korea). Director, International Tax Division, Korean Ministry of Finance and Economy.

The international implication is that Switzerland has traditionally offered international assistance in criminal tax cases that have elements of fraud, but not of evasion.

In order to survive international tax competition and thus be able to rely on corporate taxes as a source of revenue Japan s corporate tax rate should be lowered in the long run.

The present paper was prepared by Hans Pijl (Deloitte University of Leiden International Tax Centre, Leiden Tax Court of Appeal in The Hague member, editorial council, European Taxation) and Ramona Piscopo (Deloitte).

Tax revenue can be raised without increasing marginal tax rates by limiting the tax subsidies that are built into the current tax code.

Suggestions for additional work to be undertaken by the Committee of Experts on International Cooperation in Tax Matters

A tax called a death tax is regarded very differently from a tax called an inheritance tax, even though the two are really identical.

10. Requests the Economic and Social Council, in its examination of the report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters at its next substantive session to give consideration to the institutional framework for international cooperation in tax matters

All for One Tax and One Tax for All?

Revenue estimates for a small tax on international currency transactions run into hundreds of billions of dollars per year.

Handling fiscal and economic fraud cases with international aspects (tax havens money laundering) and involving CEOs of public companies.

Mr. Pascal Saint Amans (France). Head of International Taxation, Division of Tax Legislation, Ministry of Economy, Finance and Industry.

In November 2004, the Finance Minister announced that under the new international rules, agreed to by the United Kingdom, the Territory was no longer permitted to allow international business companies (IBCs) to operate in the Territory tax free, while income tax was being imposed on local businesses.

r Pursuant to Economic and Social Council resolution 2004 69 of 11 November 2004, the Ad Hoc Group of Experts on International Cooperation in Tax Matters was renamed the Committee of Experts on International Cooperation in Tax Matters, comprising 25 members appointed by the Secretary General.

Capital tax differences among countries would induce capital to flow from the high tax to the low tax economies. Such tax induced distortions would lead to an inefficient regional allocation of investment and possible tax competition.

a Airstrip includes use tax, landing fee and passenger tax.

Resource rich developing countries rising tax revenues reflect not only higher commodity prices, but also international rules that have improved financial transparency in the oil, gas, and mining industries, reducing opportunities for tax evasion significantly.

A second approach would be to tax the big international banks, which are earning excessive profits on their speculative trading.

It is suggested that the Committee of Experts on International Cooperation in Tax Matters liaise with OECD on these issues.

Mr. Robert Waldburger (Switzerland). Deputy Director, Swiss Federal Tax Administration head, Division for International Fiscal Law and Double Taxation Matters.

Previous positions include Deputy Director General, Foreign Investment Taxation Department Chief, Income Tax Division, Foreign Investment Taxation Department and Chief, Tax Policy and Tax Administration Divisions, Offshore Oil Tax Administration.