IDEAS home Printed from https://ideas.repec.org/p/nsw/discus/80.html
   My bibliography  Save this paper

Is an International Tax Organisation an Appropriate Forum for Administering Binding Rulings and APAs?

Author

Listed:
  • Adrian Sawyer

Abstract

This paper presents the results of ongoing research into developing a World Tax Organisation for advancing tax policy and practice. Specifically it focuses on the driving forces for such a body, including that of harmonisation and globalisation, along with forces of resistance, including that of national sovereignty. The paper reviews the contributions of various scholars and seeks to build upon their efforts, focussing particularly upon areas that could form part of the scope of this international organisation, namely binding rulings and advance pricing agreements. The paper is far from the definitive analysis of the surrounding issues; rather it is part of the author’s ongoing research, including eventually developing possible operational aspects of a possible World Tax Organisation.

Suggested Citation

  • Adrian Sawyer, 2004. "Is an International Tax Organisation an Appropriate Forum for Administering Binding Rulings and APAs?," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
    • Handle: RePEc:nsw:discus:80
    as

    Download full text from publisher

    File URL: http://www.atax.unsw.edu.au/ejtr
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nsw:discus:80. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Research Assistant (email available below). General contact details of provider: https://edirc.repec.org/data/atnswau.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.