ATO Annual Report 2002

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Taking our expertise overseas

Our large business tax administration skills have been in demand from sectors of the international community. We have taken on leadership roles in international forums such as the OECD and have provided practical guidance and advice on the design and build of large business programs. Our expertise has been provided to various tax administrations and development programs through such bodies as the International Monetary Fund, the Australian Agency for International Development (AusAID) and the OECD's Outreach program.

We have helped to advance international compliance and tax design projects through initiatives such as finalising significant international rulings and the Advanced Pricing Agreement program, which is at the forefront of international efforts on transfer-pricing compliance. In addition, the ATO has initiated multi-jurisdiction compliance investigations and exchanges of advice, and we have achieved breakthroughs in e-commerce and aggressive tax planning compliance - particularly in relation to the use of credit cards through tax havens.

We have undertaken a program of international business tax reform measures (such as thin capitalisation) and have finalised the United States Double Tax Agreement, the agreement of the Malaysia protocols and signature of the Canadian protocols. We have also invested significant work in the United Kingdom Double Tax Agreement and similar agreements with other countries.

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