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.

Has lectured and written articles on taxation.

We have reviewed the procedures for recruiting engaging staff are in line with the Staff Regulations of the Tribunal and United Nations staff rules and selected for testing the recruitment procedures for one out of two new employees engaged in 2002.

Has published papers on accounting and taxation issues.

Previous positions include Senior adviser at Sycip Gorres Velayo and Company tax partner and head of Tax Division at Sycip Gorres Velayo and Company Professor of Taxation, University of the Philippines College of Law and Professor of Taxation, Ateneo de Manila College of Law.

Taxing Tissue

Deputy Director, Swiss Federal Tax Administration head, Division for International Fiscal Law and Double Taxation Matters.

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

Has written articles in the field of transfer pricing and other fields in taxation.

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.

We're tax consultants.

Given its global nature, tax evasion must be dealt with in the context of strengthening international cooperation in tax matters.

The Tax Administration has worked with representatives of port enterprises on the issue of certification of ports.

Other issues relate to the treatment of rates on unbound tariff lines, the extent of the binding coverage, the methodology to be used to the establish the base rate, or final bound rate, and the conversion of specific rates to ad valorem or percentage format.

The following are significant issues with regard of exchange of information clauses in tax treaties

9), para. The post is sought to provide additional expertise in taxation matters in support of the Monterrey Consensus, which calls for the strengthening of international tax cooperation.

Cooperatives have also wrestled with questions of members entry and exit, financial disclosure, and relationships with the non cooperative sector. And governments have often faced vexing questions with regard to financial regulation and taxation of cooperatives, including treatment of profits and consideration of exemptions.

The OECD is also examining the relationship of electronic commerce to questions of taxation.

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.

I should say that to deal with this, we've got to deal with the post tax things and the pre tax things.

Issues relating to customs and immigration

The question whether article 14 of the United Nations Model Tax Convention is to be deleted (as was the case for article 14 in the OECD Model Tax Convention) is outside the scope of the authors' task, which is to recommend changes to article 5.

It considered that it was not unreasonable for the legislator to postpone the amendment of the legislation in order to resolve the issue as part of a general tax reform.

But the problem with the Argentine debt case has little to do with the moral failings of either the plaintiffs or the defendant. The problem is the precedent that the case establishes for resolving future international debt crises.

Some aspects of market access, peaks and escalation of tariffs, and subsidies could be addressed by WTO.

Married persons are regarded as individuals for tax purposes, their income tax and property tax being assessed separately.

Previous positions include First Secretary, British Embassy in the United States of America head, Direct Tax Branch, Tax Policy Team, Her Majesty's Treasury and policy Adviser, Inland Revenue.

What are the priority areas that should be addressed by the new Committee of Experts on International Cooperation in Tax Matters?

Report of the Secretary General on the eleventh meeting of the Ad Hoc Group of Experts on International Cooperation in Tax Matters

Previous positions include regional office head and partner, Arthur Andersen expert on international law, Revisuisse Group member Department for International Fiscal Law and Double Taxation Agreements, Swiss Federal Tax Administration and Guest Professor of International Taxation at Vienna (Master of Laws (LLM) Tax Programme).

Head, Division of International Taxation, Department of Tax and Custom Duties Policy, Ministry of Finance.

Head of Tax Treaty Negotiations, Inland Revenue.

Director General, International Taxation Department, State Administration of Taxation.

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.

Whether staff and persons being paid by the Tribunal have been recruited or engaged in the manner provided in the Rules of the Tribunal or the Financial Regulations of the United Nations

34. Examples of problematic legal asymmetries can be found in banking and tax regimes of different countries.

A problem in carrying out a study of peak tariffs is that a substantial proportion of peak tariffs are specific rates or combined rates.

The Ozone Secretariat's request for granting observer status to the WTO Committee on Trade and Environment is still pending.

Federal tax rates have become an issue in the presidential election.

In its work on international aspects of taxation the OECD Committee on Fiscal Affairs adopted changes to the commentary on article 5 of the Model Tax Convention on Income and on Capital (the OECD Model Tax Convention) to deal with the issue of the application of the definition of permanent establishment, as understood in the context of the Model Tax Convention, in connection with electronic commerce.

Was also Co Chair of the OECD Technical Advisory Group on the Taxation of Business Profits Chair of the Working Group of the Committee dealing with international tax treaties and direct taxes of the Southern African Development Community (SADC) and observer at the meeting of the United Nations Ad Hoc Group of Experts on International Cooperation in Tax Matters.

A number of issues remain to be settled in the case of Lebanon, including the gradual elimination of customs tariffs and the amount of financial assistance offered.

Lan Min, the head of Personal Income Tax Division of Shanghai Tax Bureau of the State Administration of Taxation, said.

The automatic exchange of information is a pragmatic and effective response to the perceived lack of global governance regarding international tax issues. By making taxation fairer, governments will have a positive impact on people s acceptance of their tax regimes.

Financial Issues