This presenation covers:
- information sharing:
- banking transparency initiatives and
- offshore voluntary disclosure initiatives by the Australian Tax Office
- an Australian perspective- formal notices to supply information to the ATO:
- Section 264 of the Income Tax Assessment Act 1936
- international cooperation efforts:
- a range of International involvement
- international collaboration and the process of international audits
- approaches used in other countries
- global forum on transparency and internationally agreed standard of
- exchange of Information
- treaties