TAX TREATIES: BETTER THE DEVIL WE KNOW?

Although bilateral tax treaties in their present form have been around for more than 100 years, their number has increased dramatically since the early 1960s. Yet, reliance on bilateral tax treaties as the main mechanism to ensure coordination between national tax systems presents a number of difficulties.  The presentation will focus on some of these difficulties, examine alternatives and offer a view as to whether the current system should and could be replaced. 

BIO:  Head, Tax Treaty Unit, Organization for Economic Co-operation and Development (OECD). University degrees in law and accounting sciences (including master in law and master in taxation).  Joined the OECD in 1995, where he had also worked from 1990 to 1993 (as principal administrator and then Deputy Head of the Fiscal Affairs Division).  Has also worked for the Canadian Federal Government as counsel at the Tax Counsel Division (Department of Justice)  and Chief, Tax Treaties (Department of Finance).  Has also been professor and lecturer at the University of Quebec at Montreal (accounting sciences) and University of Montreal (law).  Member of the Permanent Scientific Committee of the International Fiscal Association and regular lecturer at the University of Leiden (Netherlands), and at the Vienna Technical and Economic Institute (Austria).

A light lunch will be provided.

For more workshop information, please contact Nadia Gulezko at n.gulezko@utoronto.ca