Building bridges between revenue authorities. Would a world tax organisation be a key facilitator?
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The need for, and feasibility of, creating a World Tax Organisation (WTO) in the area of taxation law has been argued elsewhere by the authors of this paper. In this paper we seek to advance prior arguments through demonstrating how a WTO could facilitate and enhance the existing interactions between revenue authorities through the creation of enduring relationship bridges. We build upon earlier work regarding a WTO and present a proposal for how the jurisdiction of a WTO could assist with building enduring relationship bridges between revenue authorities, in developed and developing countries, and countries small and large. This process of building bridges should develop gradually through areas similar to that occuring through existing organisations operating on a regional or specific group basis. For instance it could include sharing approaches to tax administration, discussing current and emerging issues in tax practice and administration, expanding information sharing and cooperation with tax haven nations, sharing best tax administration practices, staff exchanges, and developing coordinated approaches to aspects of tax administration to facilitate international business.
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