Working Party on Tax and Legal Matters
The Working Group on Tax Revenue Forecasting is a member of the Advisory Board of the Federal Department of Finance. It has existed since 1955. In addition to the lead Federal Ministry of Finance, the Council comprises the Federal Ministry of Economic Affairs and Technology, five economic research institutes, the Federal Statistical Office, the Bundesbank, the German Council of Economic Experts, the Länder Finance Ministries and the Federation of German Associations of Municipalities. The composition ensures the independence of the body. The representatives delegated by the institutions belong to the operational level. It is chaired by the responsible Head of Unit in the Ministry of Finance. Néstor Venegas, originally from Santiago de Chile, began his career as a partner in one of Chile`s largest law firms. He then worked for eleven years for the Chilean Tax Administration (SII) as a member of the team that negotiates tax treaties and advises the competent authority on their interpretation and application. During this period, he was also delegate for Chile to a number of OECD working groups on international tax issues. Since 2018, he has been a Technical Advisor in the Tax Treaties Unit (Tax Treaty, Transfer Pricing and Financial Transactions Division) of the OECD Centre for Tax Policy and Administration. Mr. Venegas graduated in law from the University of Chile in 2005, was admitted to the Chilean Bar in 2006 and obtained a master`s degree in international taxation from New York University in 2012. Rusudan Kemularia, a Georgian citizen, has been working in international taxation and tax policy for more than a decade.
In 2019, Ms. Kemularia joined the team of Tax Inspectors Without Borders in Paris to conduct a review of the initiative. Prior to joining the OECD, from 2010 to 2012, Ms Kemularia served as Deputy Minister of Finance of Georgia, led tax reforms and worked in all areas of public finance, including tax and customs policy and administration, and public service development. In addition to her ministerial duties, she was appointed Secretary to Parliament and Co-Chair of the Tax Dispute Resolution Board. She has negotiated numerous double taxation treaties and implemented anti-avoidance regulations (e.g. transfer pricing rules) in Georgia. Martin Hearson is a Research Fellow at the Institute of Development Studies, where he is Head of the International Tax Program at the International Centre for Tax and Development (ICTD). His research focuses on international corporate tax policy and, in particular, on relations between industrialized and developing countries. It uses field interviews, archival documentation and new datasets to examine how international tax treaties are negotiated. Prior to joining ICTD, Mr. Hearson was a fellow in international political economy at the London School of Economics and Political Science and worked in the charitable sector for a decade.
He is the author of « Imposing Standards: The North-South Dimension to Global Tax Politics » and published by Cornell University Press. As a general rule, the working group estimates tax revenues on the basis of the applicable tax law. The tax implications of planned changes in tax legislation must also be taken into account in budgetary and financial planning. As a result, he has worked closely with government officials from all inhabited continents, large and small countries, as well as developed and developing countries. She served as Acting International Tax Advisor for much of 2005, during which time she was directly responsible for all international tax matters in the Tax Policy Office. Cory Hillier is an accountant and currently Senior Legal Advisor in the IMF`s Legal Department. Lord. Mr.
Hillier provides high-quality tax legal advice related to the IMF`s technical assistance, surveillance, and financial assistance programs. He has experience in providing legal advice and drafting legal instruments in all major areas of tax law, including corporate and income tax, general excise taxes, financial sector taxation, tax administration and procedures, and international taxation. He is also actively involved in the IMF`s international tax policy and legal work, particularly at the G7 and G20 levels. Prior to working for the Georgian Ministry of Finance, Ms. Khurtsidze held various positions in the Office of the Public Defender of Georgia and the Bank of Georgia. She graduated in 2006 from the Faculty of Law of Tbilisi State University, specializing in international law (degree with distinction). The sequence of meetings of the Tax Revenue Budget Working Group is based on fiscal and fiscal planning schedules, particularly those of the federal government. There are two meetings per year. The results of the tax forecasts form part of the government`s financial forecasts, which it submits to the Stability Council. The working group on tax revenue forecasting has a subcommittee on regionalisation, composed of representatives of the Federal Ministry of Finance and representatives of the Länder of the working group.
In this context, « regionalization » refers to the process of allocating tax revenues estimated by the Working Party among different countries. This subcommittee deals with problems and makes arrangements for the regionalization of the results of the Working Group on State Tax Revenue. Chiara Bronchi, Practice Manager, Fiscal Policy and Sustainable Growth Unit, Global Macroeconomics, Trade and Investment, World Bank Next Friday, 7/24 at 1pm ET, the ABA Tax Section will host the Careers in Tax Law Lunchtime panel – a free virtual program. t.co/uDit8AKtq1 demonstration of the e-tool and e-learning module by the PCT Secretariat LiseLott Kana is Head of International Taxation at the Internal Revenue Service of Chile. Previously, she was Head of the Free Trade Division of the Americas, International Economic Relations Division, Department of External Relations; Member of the Committee on Foreign Investment of the Ministry of Economy; and Analyst, Tax Department, Arthur Andersen & Co., London. Ms. Kana holds a Bachelor of Laws from Stockholm University, Sweden, and a Master of Laws from the London School of Economics, London. Wife. Kana was a member of the United Nations Committee of Experts on International Cooperation in Tax Matters and coordinator of the Subcommittee on Services of that Committee. Ms. Kana played a key role in the OECD`s project on reforming the international tax system to reform the international tax system, including the revision of the OECD Model Tax Convention.
Join the May 2020 virtual tax meeting! This meeting includes more than 50 meetings scheduled over eight weeks, from Wednesday, June 10 to Thursday, July 30. This format provides a unique opportunity to attend multiple meetings without conflict and hear the latest news from the Chapter`s many committees. Serial recording includes access to all recorded sessions that can be viewed according to your schedule. Don`t hesitate! Regionalisation is coordinated and carried out by the Baden-Württemberg Ministry of Finance under the responsibility of the Länder. All members of the working group fully agreed that the results of regionalization are intended exclusively for countries, are used only for internal budgetary and financial planning purposes and should therefore not be made available to outsiders.