in Tax Matters

International cooperation in tax matters

(h) International cooperation in tax matters

(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)

For a given size of government, the method of raising tax revenue matters.

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

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.

Increased coordination and cooperation between Governments entails, inter alia, increased exchange of information 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.

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

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

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

What matters for the amount of labor supplied is the after tax wage rate relative to income from wealth.

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.

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.

What are the priority areas that should be addressed by the new Committee of Experts on International Cooperation in Tax Matters? Could it focus, for example, on contributing to the objective of minimizing and eliminating tax evasion?

(ii) Non recurrent publications working papers and technical notes on selected policy issues related to financing for development, including international cooperation in tax matters (6)

Has participated in the United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters and the OECD Working Party of Committee on Fiscal Affairs.

Has participated in the United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters and the Working Party of the OECD Committee on Fiscal Affairs.

The Council held a discussion on international cooperation in tax matters (agenda item 13 (h)) at its 40th meeting, on 27 July 2005 (see E 2005 SR.40).

Also, Governments have taken other initiatives against bank secrecy and other confidentiality laws in non tax matters, in cases, for example, of money laundering, corruption, financing of terrorism and other crimes.

The Organization for Economic Cooperation and Development (OECD) has stressed the need for increased exchange of information in tax matters, inter alia, in its 1998 and 2000 reports (see note 1).

Regional commissions can contribute to the work of the Committee of Experts on International Cooperation in Tax Matters recently established by the Economic and Social Council in its resolution 2004 69.

The present document was submitted late owing to delay in the approval of the appointment of new members to the newly established Committee of Experts on International Cooperation in Tax Matters.

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

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

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.

All for One Tax and One Tax for All?

Governments have thus been pressured into broadening the scope of exchange of information clauses in international agreements, including efforts to impose greater limitations on bank secrecy and other confidentiality laws in tax matters.

The 2000 OECD report (preface and chaps. 1, 2 and 3) also stressed the importance of ensuring that exchange of information provisions in tax matters would override bank secrecy and other confidentiality laws.

The first session of the Committee of Experts on International Cooperation in Tax Matters will take place from 5 to 9 December 2005 in Conference Room XVI, at the Palais des Nations, Geneva.

The first session of the Committee of Experts on International Cooperation in Tax Matters will take place from 5 to 9 December 2005 in Conference Room XVI, at the Palais des Nations, Geneva.

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.

Has participated in the United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters and the Working Party of the Organization for Economic Cooperation and Development (OECD) Committee on Fiscal Affairs.

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.

Tax revenue

According to the GAO, 80 of state tax officials opposed a national sales tax as an intrusion on their tax base.

The competent authorities shall, through consultation, develop appropriate conditions, methods and techniques concerning the matters in respect of which such exchanges of information shall be made, including, where appropriate, exchange of information regarding tax avoidance.

For example, we can choose how much to collect via a general income tax, a payroll tax, a consumption tax (such as a sales or value added tax), and so on.