A new direction for assistance in international tax debt collection?
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Open Access
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ArticleAuthor/s
Dirkis, MichaelAbstract
After having obtained the relevant information from a registered taxpayer to raise an assessment, a key pillar of tax administration is the collection of any resultant debt. There has been an internationalisation of the relationships between revenue authorities over the last 20 ...
See moreAfter having obtained the relevant information from a registered taxpayer to raise an assessment, a key pillar of tax administration is the collection of any resultant debt. There has been an internationalisation of the relationships between revenue authorities over the last 20 years. This has enabled major changes in domestic taxation legislation and the implementation of bilateral and multilateral treaties which have increased international collaboration in respect of the gathering and sharing of taxation information. However, similar advances in respect of tax debt collection appear not to have occurred to the same scale, despite the implementation of bilateral and multilateral treaties aimed at overcoming the domestic law impediments to assistance in tax debt collection. In fact, there appears to be a shift from a focus on co-operation between tax authorities to a focus on encouraging enhanced domestic tax collection processes, as illustrated by the December 2020 OECD Forum on Tax Administration's Enhancing International Tax Debt Management report. This article explores these developments principally from an Australian perspective.
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See moreAfter having obtained the relevant information from a registered taxpayer to raise an assessment, a key pillar of tax administration is the collection of any resultant debt. There has been an internationalisation of the relationships between revenue authorities over the last 20 years. This has enabled major changes in domestic taxation legislation and the implementation of bilateral and multilateral treaties which have increased international collaboration in respect of the gathering and sharing of taxation information. However, similar advances in respect of tax debt collection appear not to have occurred to the same scale, despite the implementation of bilateral and multilateral treaties aimed at overcoming the domestic law impediments to assistance in tax debt collection. In fact, there appears to be a shift from a focus on co-operation between tax authorities to a focus on encouraging enhanced domestic tax collection processes, as illustrated by the December 2020 OECD Forum on Tax Administration's Enhancing International Tax Debt Management report. This article explores these developments principally from an Australian perspective.
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Date
2022Source title
Australian Tax ReviewVolume
51Issue
3Publisher
Thomson ReutersLicence
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This article was published by Thomson Reuters and should be cited as: Dirkis, M. (2022). A new direction for assistance in international tax debt collection? Australian Tax Review, 51(3), 278–288. For all subscription inquiries please phone, from Australia: 1300 304 195, from Overseas: +61 2 8587 7980 or online at legal.thomsonreuters.com.au/search. The official PDF version of this article can also be purchased separately from Thomson Reuters at http://sites.thomsonreuters.com.au/journals/subscribe-or-purchase. This publication is copyright. Other than for the purposes of and subject to the conditions prescribed under the Copyright Act 1968 (Cth), no part of it may in any form or by any means (electronic, mechanical, microcopying, photocopying, recording or otherwise) be reproduced, stored in a retrieval system or transmitted without prior written permission. Enquiries should be addressed to Thomson Reuters (Professional) Australia Limited. PO Box 3502, Rozelle NSW 2039. legal.thomsonreuters.com.auFaculty/School
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