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ATO perspective on international tax administration issues

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emberlynn
9 diapositives · 244 Views · Dec 10, 2012

This discussion focuses on key international tax administration issues as outlined by Jim Killaly, Deputy Commissioner of Taxation for Large Business and International. It covers design principles that promote administrability, alignment with economic realities, and the integrity of tax policies. The dialogue emphasizes efficient administration, real-time operations for taxpayers, and challenges such as residency issues, record-keeping, and compliance costs. Additionally, it highlights the importance of preserving integrity in international listings, appropriate capital adequacy, and staff skilling within the ATO.

#law #witenagemot #test #stand #domestic #approach #foreign affairs #human rights watch
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  1. ATO perspective on international tax administration issues Jim Killaly Deputy Commissioner of Taxation Large Business and International

  2. Administration issues- design issues • Design principles to help administrability • Alignment with underlying business, market and economic realities • Rules do not get in the way of the market • Ensuring integrity of the policy - delivery of benefits and guarding against unintended advantages • Facilitating streamlining and efficiency for all parties

  3. Administration issues • Design principles • Ability of the system to operate in real time for taxpayers and the ATO, especially in the context of self assessment

  4. Administration issues - difficulties for taxpayer and ATO Definitional issues Tainted sales Tainted services Residency issues for companies and expats

  5. Administration issues - difficulties for taxpayer and ATO Record keeping concern Substantiation in relation to active income test Investments realised to avoid complexities of FIF attribution accounting

  6. Administration issues - difficulties for taxpayer and ATO Design issues driving compliance costs Interface between CFT and FIF measures Interface between the CFC and FIF measures

  7. Administration difficulties - Integrity issues • Preserving the integrity of the listed/unlisted country distinction and listing approach • Section 47A • Criteria for listing jurisdictions as comparably taxing

  8. Administration difficulties - Integrity issues • Criteria to quarantine measures to their intended scope • Capital adequacy and appropriate accounting for branch structures

  9. Administration issues • Integrity issues • Other administration issues • Skilling - • both within and outside the ATO • Systems • IT • Returns