Tuesday, September 7, 2004

The eJournal of Tax Research, published by Atax (the Australian Taxation Studies Program), has released Volume 2, Issue 1. Among the articles is Is an International Tax Organisation an Appropriate Forum for Administering Binding Rulings and APAS?, by Adrian Sawyer (University of Canterbury). Here is the 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.