In cases where the taxpayers fail to pay the overdue duty at the time of division, the juridical person or other organisation formed after the division shall be held liable for the related responsibility for the payment of overdue duty.

Head of Tax Treaty Negotiations, Inland Revenue.

Lan Min, the head of Personal Income Tax Division of Shanghai Tax Bureau of the State Administration of Taxation, said.

Previous positions include Director, International Tax Relations, Tax Policy Department Director, Tax Department, Italian Banking Association and Economic Adviser to the Minister of Finance for international tax policy and financial tax issues.

In cases where a customs clearing company accepts the commission of a taxpayer and handles formalities related to the customs clearing and duty payment in its own name, it is held liable for duty payment together with the taxpayer.

Previous position include Regional Director, Regional Directorate Director for Information Technology, Directorate of Tax Information Executive Secretary, National Tax Court and head of district, District Tax Office, Jakarta.

Previous positions include Deputy Director General, Foreign Investment Taxation Department Chief, Income Tax Division, Foreign Investment Taxation Department and Chief, Tax Policy and Tax Administration Divisions, Offshore Oil Tax Administration.

The responsibility for the importation and exportation of firearms in Barbados is shared by the Customs and Excise Department and the Royal Barbados Police Force.

Head of International Taxation, Division of Tax Legislation, Ministry of Economy, Finance and Industry.

example, encompass cooperation with the tax authorities of host countries and the provision of appropriate accounting data and tax reconciliation records for tax inspections when required (UNCTAD 2003).

Previous positions include Senior adviser at Sycip Gorres Velayo and Company tax partner and head of Tax Division at Sycip Gorres Velayo and Company Professor of Taxation, University of the Philippines College of Law and Professor of Taxation, Ateneo de Manila College of Law.

It is incumbent upon the Directorate General of Customs and Special Taxes on the Consumption (DGAIEC) The Portuguese Board of Customs Ministry of Finance.

Previous positions include Deputy Director, Division of International Fiscal Relations and Taxation for Non residents, Department of Taxation, Ministry of Finance.

Financial responsibility

Commissioner General, Tanzanian Revenue Authority.

The Direction Générale des Impôts (DGI), the tax authority, has continued to try to widen the scope of the tax collection base through various schemes in Government controlled areas in an effort to increase State revenues.

Previous positions include Finance Director of the Commission of Electric Regulation and head in charge of harmonization of direct taxation.

Previous positions include Assistant Director of Taxation, Ministry of Finance and Chief of Cabinet, Prime Minister's Office.

Previous positions include Deputy Director, Department of Tax Legislation and head, Division of Direct Tax, Ministry of Finance.

Previous positions include head of the committee reviewing tax law Assistant to the Director, Income Tax Department and head of Income Tax Section, Financial Affairs Department.

Previous positions include partner, Bugge, Arentz Hansen law firm Director General, and Head of Business and Energy Tax Section, Tax Law Department, Ministry of Finance.

Previous positions include Director, Division of Treaty Negotiation and Special Projects, Department of Revenue and Director, Division of International Legal Procedure, Department of Revenue.

The task was daunting and the historical responsibility was enormous.

Previous positions include associate, International Tax Counsel, Office of International Tax Counsel Attorney advisor, Office of International Tax Counsel and associate, Cleary, Gottlieb, Steen and Hamilton.

The members, who are appointed by the Secretary General, after notification of the Council, for a term of four years, are drawn from the fields of tax policy and tax administration and their appointment reflects an adequate equitable geographical distribution, representing different tax systems.

However, the Government still faces major economic challenges, including unpaid individual tax refunds, earned income tax credits, Government agencies in arrears on a rent and vendor payments, the retirement fund's unfunded liability, a large operating debt and a severe shortfall in health funding.22

Previous positions include First Secretary, British Embassy in the United States of America head, Direct Tax Branch, Tax Policy Team, Her Majesty's Treasury and policy Adviser, Inland Revenue.

Disclosure was made, in the accounts, of all matters necessary for the financial statements to present fairly the results of the transactions in the period.

As for the main tasks and responsibilities of enterprises

The financial statements are the responsibility of the Executive Director.

Where are the new instruments of accountability and global taxation on multilateral corporations?

Also served as member and head of Economic and Taxation Agreement Committee, member and head of Tax Exemption Committee, and member of Tax Appeal Committee.

A supervisor s delegation of work should not diminish the supervisor s accountability for these responsibilities and duties.

Appointment of members of the Committee of Experts on International Cooperation in Tax Matters

Previous positions include Director, Income Tax Division Director, Korean National Tax Tribunal Vice Director, Individual Income Tax Division and Principal Administrator of the Financial Transaction Unit, Tax Treaty, Transfer Pricing and Financial Transaction Division, Centre for Tax Policy and Administration, OECD.

Previous positions include Deputy Commissioner General, Commissioner for Income Tax, Tanzanian Revenue Authority Director of Development and Finance, National Chemical Industries and head, Department of Accountancy and Lecturer, Faculty of Commerce and Management at University of Dar es Salaam.

Additionally, information circulars are issued from time to time to draw the attention of staff members to significant changes in the tax system, although it remains the responsibility of the staff member to consult tax professionals and comply with the applicable laws.

We have reviewed the procedures for recruiting engaging staff are in line with the Staff Regulations of the Tribunal and United Nations staff rules and selected for testing the recruitment procedures for one out of two new employees engaged in 2002.

The Special Rapporteur, Ms. Shaista Shameem, who was appointed in July 2004, set out the following as the key activities of her mandate

Head, Division of International Taxation, Department of Tax and Custom Duties Policy, Ministry of Finance.

In cases where the taxpayers of import and export goods are found to have obvious traces of transferring or concealing dutiable goods and other properties within the period of duty payment, the customs may request the taxpayers to provide guarantee.

Emphasizes the UNICEF mandate and its budgetary, financial reporting and evaluation responsibilities, including with respect to joint programmes

The Government has handed over responsibility for major administrative services in education, health and agriculture to local councils, and carried out a review of tax rates at the local level.

Director General, International Taxation Department, State Administration of Taxation.

Special procedures mandate holders