Australia and OECD tax work

This chapter examines Australia’s involvement in taxation issues at the OECD from the time of accession and focuses on a number of issues, from taxation of fringe benefits (where Australia learned bilaterally and then was able to share insights with other members), to the growing importance of tax avoidance and evasion that stimulated greater interest in both Australia and the OECD. It also examines the development of the Multilateral Convention on Mutual Administrative Assistance, which was initially problematic for Australia, but to which Australia eventually acceded, and some problems arising from the Harmful Tax Competition Initiative. Both these issues draw attention to the lingering, though weakened, Eurocentric nature of the OECD and Australia’s location in the Asia-Pacific region. Key words: taxation; model conventions; tax avoidance and evasion