Where's the Pony? Reflections on the Making of International Tax Policy

Journal
International
Bulletin for International Taxation 2009 (Volume 63), No. 11
This article was first presented as a lecture (Seminar H) by the author at the 63rd Congress of the International Fiscal Association held in Vancouver in September 2009. On the basis of his experience as a tax practitioner, academic and government official, the author provides his views on key aspects of the making of international tax policy.