Over the years, the OECD has quietly taken centre stage in international tax policy development. The influence of the OECD is evident in the shape of Australian international tax policy. More recently, Australia has discovered that it can, in turn, have some influence in the direction taken by the OECD. This article examines some aspects of these influences. At a different level, the federal/state relationship is becoming tenser in the face of increasing tax competition. The second part of this article explores whether there are any lessons for federal tax systems that can be drawn from the way the OECD and similar organizations have helped the development of international tax policy. It is argued that an independent facilitator of tax policy, legislation and administration may prove beneficial.
"Influence from the Shadows : the OECD, The Shape of Domestic Tax Policy and Lessons for Federal Systems,"
Revenue Law Journal:
1, Article 8.
Available at: http://epublications.bond.edu.au/rlj/vol13/iss1/8