LIST OF COMPETENT AUTHORITIES · 10-04-2011 · LIST OF COMPETENT AUTHORITIES Country Name and...
Transcript of LIST OF COMPETENT AUTHORITIES · 10-04-2011 · LIST OF COMPETENT AUTHORITIES Country Name and...
LIST OF COMPETENT AUTHORITIES
Country Name and Position Address Phone/Fax Homepage/Email
Commissioner of Taxation: Mr. Michael Carmody
(Street) Australian Taxation Office 2nd Constitution Avenue, Canberra ACT 2601 AUSTRALIA
Phone: (61 2) 6216-5790 Fax: (61 2) 6216-5665 Homepage: ato.gov.au
Second Commissioner of Taxation: Mr Greg Farr Mr Michael D’Ascenzo Ms Jennie Granger
(Postal) Australia Taxation Office P.O. Box 900 Civic Square ACT 2608 Austalia
Senior Assistant Commissioner: Mr Stephen Knipler (Acting) (International Strategy and Operations, Large Business and International)
Assistant Commissioner: Mr. Graham Whyte (International Relation Practice, International Strategy and Operation, Large Business and International)
1. AUSTRALIA (SGATAR Member)
Assistant Commissioner: Mr. David Grecian (International Relation Practice, International Strategy and Operation, Large Business and International)
Country Name and Position Address Phone/Fax Homepage/Email
Persons Who Have Authorization to Sign on Behalf of The CA: Mr. Michael Nugent Mr. Colin Reid Mrs. Deborah Robinson Mr. Christopher Thomas Mr. Peter C Murphy Mr. Keith Johnson
For All Exchange of Information Matters Mr. Graham Whyte Assistant Commissioner (International Relations Practice)
International Strategy and operation Australian Taxation Office PO Box 900 CIVIC SQUARE ACT 2608 Australia
Telephone: +61 2 6216 2516 Facsimile: +61 6216 2794 e-mail: [email protected]
For All Transfer Pricing Mutual Agreement Procedure: Mr. David Grecian Assistant Commissioner (Transfer Pricing Practice)
International Strategy and operation Australian Taxation Office PO Box 900 CIVIC SQUARE ACT 2608 Australia
Telephone: +61 2 6216 1176 Facsimile: +61 6216 2362 e-mail: [email protected]
2. AUSTRIA Mr. Heinz Jirousek Deputy Head International Tax Affairs Division
Himmelpfortgasse 4-8 Postfach 2 A-1015 Wien AUSTRIA Erdbergstrabe 192-196 A-1034 Wien Austria
Phone: 43 (0) 1-514 33/2759 Fax: +43 (0) 1-513 98 61 Homepage: http://www.bmf.gv.at e-mail: [email protected] Phone: 0043/1/799 64 99-0 Fax : 0043/1/799 64 99-29 e-mail: [email protected]
3. BANGLADESH Mr. A.S. Jahier Muhammad Member Income Tax Policy
National Board of Revenue Ministry of Finance Government of The People’s Republic of Bangladesh Rajahswa Bhaban, Segunbagicha Dhaka-1000
Phone : (8802) 8315876 Fax : (8802) 8316143
Country Name and Position Address Phone/Fax Homepage/Email
Mr. Fuchi Uddin First Secretary Income Tax policy
National Board of Revenue Ministry of Finance Government of The People’s Republic of Bangladesh Rajahswa Bhaban, Segunbagicha Dhaka-1000
Phone : (8802) 9341548 Fax : (8802) 8316143
Mr. Ranajit Kumar Saha Second Secretary Ineternational Agreement Opinion/ IAO
National Board of Revenue Ministry of Finance Government of The People’s Republic of Bangladesh Rajahswa Bhaban, Segunbagicha Dhaka-1000
Phone : (8802) 8318102 ext : 296 Fax : (8802) 8316143
Didier Reynders Minister of Finance
Homepage: minfin.fgov.be
Mr. Jean-Marc DELPORTE Deputy-Administrator-General of Taxes
Administration of Fiscal Affairs RAC - Financietoren - bus 52 Kruidtuinlaan 50 1010 Brussels Belgium
Mr. Eric De Wasch (contact person) Phone ++32 (0)2/210.33.02 Fax ++32 (0)2/210.33.07 E-mail [email protected]
J Frognier Director
C.A.E.- Tour Finances Bte 61 Bd. Du Jardin Botanique, 50 Administrationh de la fiscalite Des enterprises et des revenues Ministera des Finances
Phone: (02) 210 29 11
Enterprises and income taxation administration: Mr. J.-Cl.Tilliet, Director-General Cadastre, Registration and Public Property Administration:
4. BELGIUM
Mr. D. De Brone, Director-General Tax Collection Administration
Country Name and Position Address Phone/Fax Homepage/Email
Mr. R. Versluys, Director-General Customs and Excise Administration:
Mrs. M. Doulliez, Director-General Special Tax Inspection Administration:
Mr. Gh. Vandercapellen, Director-General
5. BRUNEI DARUSSALAM H. Mumin bin H. Yussof Special duties officer
Bahagian Hasil Revenue Division Kementrian Keuangan Tk. 6 Bangunan IBB Jl. Penancha Bandar Seri Begawan Negara Brunei Darussalam Bahagian hasil (revenue section) Kementerian keuangan Negara Brunei Darussalam Commonwealth drive Jalan Kebangsaan, Bandar seri Begawan Brunei Darussalam
Phone. 673 223-1239 673 224-1813 Phone : (673) 2383914 (673) 2383913 Fax : (673) 2383932
MURAVEY RADEV Minister of Finance
Ministry of Finance 102, Rakovski Str. 1040 Sofia, Bulgaria
Phone: + 359 2 9859 1 Fax: + 359 2 987 01 28, Homepage: minfin.government.bg
6. BULGARIA
Mr. Nikolay Kirov Gueorguiev Deputy Minister of Finance, responsible for the General Tax Directorate, State Receivables Collection Agency and State Financial Control General Directorate
General Tax Directorate Ministry of Finance 52, Dondukov Str 1040 Sofia, BULGARIA
Phone: + 359 2 9859 3001
Country Name and Position Address Phone/Fax Homepage/Email
7. CAMBODIA Mr. Um Seiha Deputy Director of Tax Department
Ministry of Economy and Finance
Phone: (8551) 281-1987 Fax: (8552) 321-1907
Mr. Alan Nymark Commissioner
Canada Customs and Revenue Agency 5th floor, Canada Building 344 Slater Street, Ottawa, Ontario CANADA K1A 0L5
Phone: (613) 952-8738 Fax: (613) 990-7370 Homepage: ccra.adrc.gc.ca
Jeanne M. Flemming Director General
International Tax Directorate
Matters on COR should be addressed to : Bill McCloskey Assistant Commissioner Policy and Legislation Branch
or Ross Kauffman (613) 941-8169
Mr. Stephen Rigby Assistant Commissioner Policy and Planning Branch
Canada Customs and Revenue Agency 5th floor, Canada Building 344 Slater Street, Ottawa, Ontario CANADA K1A 0L5
Mr. Gary Zed Deputy Director General
Mr. Jim Gauvreau Director
Competent Authority Services Division International Tax Directorate
Phone (613) 941-7812 Fax: (613) 990-7370 Email: [email protected]
8. CANADA
Mr. Wayne Adams Director
Legislative and Policy Division Policy and Legislation Branch 22th Floor, Tower A Lpace de Ville
(treaty negotiations & interpretations) Phone (613) 957-2061 Fax: (613) 941-5932
Country Name and Position Address Phone/Fax Homepage/Email
320 Queen Street
Mr. Jiří RUSNOK, Ing. Minister of Finance Mr. Ing Bc. Robert Szurman General Director
Directorate General of Tax Revenue Department Department of Method of Tax Administration Ministry of Finance Letenska 15, P.O Box 77 118 10 Prague 1 THE CZECH REPUBLIC
Phone: 420 2 5704 4008 Fax: 420 2 5704 4416 Homepage: mfcr.cz Email: [email protected]
Mr. Bronislav Mikel Director for the Department of International Tax affairs and Modernisation of Tax Administration
Ministry Of Finance Central Financial and Tax Directorate P.O.Box 77, Letenska 15, 118 10 Prague 1CZECH REPUBLIC
(CA)
9. CZECH
Mr. Stanislav Springl Charged Management of the Department
(Exchange of information)
Jesper Skovhus Poulsen Mutual agreement cases about transfer pricing
Ministry of Taxation Central Customs and Tax Administration Østbanegade 123 DK-2100 København Ø Denmark
Phone: +45 3529 7300 Fax: +45 3543 4720 [email protected]
10. DENMARK
Ole Nielsen Exchange of information concerning VAT and excise
Ministry of Taxation The Central Customs and Tax Administration International Anti-Fraud Division Po 2760 Østbanegade 123 DK-2100 København Ø Denmark
Phone: +45 35 29 73 00 Fax: +45 35 29 24 24 e-mail: [email protected]
Country Name and Position Address Phone/Fax Homepage/Email
Madam Jonna Sneum Head of Tax Department Ivar Nordland Head of Division
Ministry of Taxation The Central Tax and Customs Administration Østbanegade 123, 2100 Copenhagen Ø DENMARK
Phone: (45) 3529 7300 Fax: (45) 3543 4720 Homepage: www.skat.dk e-mail: [email protected]
Ministry of Finance P.O. Box 286, Fin-00171 Helsinki Finland
tel. +358 9 1601 Homepage: www.vero.fi
Mr. Antero Toivainen Director
Tax Department Unit for International Tax Affairs Ministry of Finance PO Box 28 FIN-00023 Government Finland
tel. +358 9 160 3167 fax +358 9 160 4747 email: [email protected]
Mr. Anders Colliander Deputy Director
Phone: 358 9 160 3163 email: [email protected]
11. FINLAND
Mrs. Carola Backstrom Mr. Ilmari Makinen Senior Officer
Ministry of Finance, Finland P.O. Box 28 FIN-00023 GOVERNMENT
Phone: 358 9 160 3146 email: [email protected]
Mr. Bruno Gibert Service de la Legiuslation Fiscale J.P. LIEB Le Sous-Directeur
Direction Generale des Impots Sous-Direction Du Controle Fiscal Bureau CF 2 139 rue de Bercy 75574 Paris Cedex 12 FRANCE
Teledoc 568 Phone: (33) 1531 89180 Fax: (33) 1531 89643 Homepage: finances.gouv.fr
Marc Wolf Le Directeur Adjoint
Direction Generale des Impots Sous-Direction Du Controle Fiscal Bureau CF 3 Teledoc 872 64 – 70, Alle de Bercy 75574 Paris Cedex 12 FRANCE
Phone : (33) 1531 80 520 (33) 1531 80 047 Fax : (33) 1531 80 587 Homepage : Franç[email protected]
12. FRANCE
Competent Authorities in Charge of EoI
Direction generale des impost Sous-direction du controle fiscal
Phone : (33) 153186478
Country Name and Position Address Phone/Fax Homepage/Email
Mr. Bruno Parent Directeur General
Fax : (33) 153180587
Mr. Jean-Louis Gautier Sous-directeur du controle fiscal
Phone : (33) 153180009
Mme Maite Gabet Chef du Bureau CF3
Phone : (33) 153180520 Email : [email protected]
Mme Francoise Delachapelle Directrice divisionnaire
Phone : (33) 153180520 Email : [email protected]
Mr. Francois-Xavier Desvaux Inspecteur principal
Phone : (33) 153180899 Email : [email protected]
Mr. Franck Duval Inspecteur principal
Bureau CF3 Teledoc 872 139 rue de Bercy 75572 Paris Cedex 12
Phone : (33) 153180900 Email : [email protected]
Mr. Manfred Naumann Executive Officer
International Tax Division Referat IV B 4 Bundesministerium der Finanzen D-11016 Berlin Federal Republic of Germany
Phone: +49 0 1888 682 – 43 35 Fax: +49 0 1888 682 – 34 98 Homepage: [email protected] e-mail: [email protected]
13. GERMANY Ms. Katharina Becker
Head of Division
Mutual Agreement Procedures & Advanced Pricing Agreements Bundesamt für Finanzen Referat St I 6 53221 Bonn Germany
Phone: +49 228 406 2835 Fax : +49 228 406 18 2835 e-mail : [email protected]
14. HUNGARY Mr. Laszlo Lengyel Director General
Department of International Finances Ministry of Finance H-1051 Budapest Jozsef Nador Ter 2-4 HUNGARY POST: 1369 BUDAPEST, POST BOX: 481
Phone: (361) 3272100 Fax: (361) 3182570 Homepage: www.mof.hu
Country Name and Position Address Phone/Fax Homepage/Email
15. IRAN
16. INDIA The Commissioner of Inland Revenue
C/O Income Tax Department Central Revenue Building Indra Prastha Estate New Delhi Ministry of Finance INDIA
Phone: 3012906 Homepage: finmin.nic.in
Fulvio Bello Head of the Office
Agenzia Delle Entrate Direzione Accertamento Ufficio Cooperazione Internaziole Viale Europa, 242 00144 Roma ITALY
Phone: 0039-06596 48793 Fax: 0039-06506 48716 Homepage: finanze.it Email: [email protected]
17. ITALY
Giuseppe Zadra The General Manager
Associazione Bancaria Italiana 00186 Roma Piazza Del Gesu, 49
Tel. (06) 67671 Telefax: 6767457
Mr. Yukitoshi Kimura Commissioner
National Tax Agency Ministry of Finance Japan 3-1-1, Kasumigaseki, Chiyoda-ku Tokyo 100-8978 JAPAN
Phone: (81) 3-3581-0306 Fax: (81) 3-3597-5792 Homepage: nta.go.jp
Mr. Takeo Shikado Deputy Commissioner (International Affairs)
Mr. Masatsugu Asakawa Director, International Tax Policy Division Tax Bureau
18. JAPAN (SGATAR Member)
Mr. Masayuki Tamagawa Director, Office of International Operations
CA for International Taxation
Country Name and Position Address Phone/Fax Homepage/Email
Mr. Hiroki Yamakawa Director, Office of Mutual Agreement Procedures
Email: [email protected] Phone: (81) 3 3581 4002 Fax: (81) 3 3580 6257
19. JORDAN Mr. Moh'd A. Abdul-Hammos Director General Assistant for Legal
Affairs and Audit Income Tax Department JORDAN
(data tidak lengkap)
Mr. Jassim Al-Sharrah Director of Tax Department
Ministry of Finance Ministries Complex P.O. Box 9 (Safat ) Postel Code 13001 KUWAIT
Fax: 24 04 025 20. KUWAIT
Mr. Abdulaziz S Al-Sallal Administrative Researcher
21. LEBANON Mr. Malek Assi Head of Department of Foreign Trade
Ministry of Economic and Trade Artua Street, Assaf Building, Hamra-Beirut, LEBANON
Email: [email protected] http: www.economy.gov.lb Phone: 961 1 345262 Fax: 961 1 345261 Mobile: 961 3 382602
M. Jean-Claude Juncker, Ministre des Finances
Ministère des Finances 3, rue de la Congrégation L - 1352 Luxembourg
Tél: +352 478 26 35 Fax: +352 47 52 41
Mr. Paul Laterbour Director of Administration of Taxes
Directorate of Administration of Taxes The Grand Duchy of Luxembourg 45 Boulevard Rooseverlt 2982 LUXEMBOURG
Phone: 40 800 1 Fax: 47 3329 Homepage: www.etat.lu/FI/
22. LUXEMBURG
Mr. Guy HEINTZ Head of the Division of International Relations
POST: L-2982 Luxembourg OFFICE: 45, boulevard Roosevelt Luxembourg
Phone: 40800-1 Fax: 47 33 29
Country Name and Position Address Phone/Fax Homepage/Email
Y. Bhg. Tan Sri Dr. Samsudin bin Hitam Secretary General of Treasury Y. Bhg. Datuj Siti Hadzar bt. Mohd Ismail Deputy Secretary General of Treasury (Policy) Y. Bhg. Dato’ Kamariah bt. Hussain Secretary, Tax Analysis Division Madam Mary Artylan Fernandez Under Secretary, Tax Analysis Division
Ministry of Finance Malaysia
Y. Bhg. Dato’ Zainol Abidin bin Abd. Rashid Chief Executive/Director General
Inland Revenue Board of Malaysia Government Offices Complex Jalan Duta, 50758 Kuala Lumpur Malaysia
Phone: (603) 620-18349 Fax: (603) 620-17829
Ms. Nurul Aim bte. Ahmad Assistant Director General II ITD
Mr. Asriah Shaari Director Department of International Tax
Inland Revenue Board International Tax Division 3rd Floor, Blok 9 Government Offices Complex Jalan Duta, P.O. Box 11833 50758 Kuala Lumpur Malaysia
Phone: (603) 62032330 Fax: (603) 62019884 Homepage: http://www.hasilnet.org.my E-mail: [email protected]
23. MALAYSIA (SGATAR Member)
Madam Nik Esah bte. Nik Mahmood Director Technical Division
24. MEKSIKO DR. Salvador de Lara Rangel Direktur Jenderal Perundingan Ekonomi Internasional Kementrian Luar negeri Meksiko
Av. Paseo de La Reforma 175, Lantai 10 Colonia Cuahtemoc Mexico D.F. 06500
Phone : (52-55) 50623001 Fax : (52-55) 50633134
Country Name and Position Address Phone/Fax Homepage/Email
MEKSIKO
25. MAURITIUS Mr. Mustupha Mosafeer Commissioner of Income Tax Matters on COR should be addressed to: Mr. Dhanraj Ramdin Deputy Commissioner of Income Tax
Office of the Commissioner of Income Tax Level 4 Room 416 Emmanuel Anquetil Building 15 Jules Koenig Street Port Louis Income Tax Department Level 8, E Anquentil Bldg Port Louis MAURITIUS
Phone: 201-2320 Fax: 201-3069
26. MONGOLIA General Department of State Taxation
Ulaan Baatar Barilgachdya Talbai-13 Mongolia
Telp. 324101 Telex: 729242 E7.GHG MH Homepage: www.pmis.gov.mn/mof/
For The Avoidance of Double Taxation (art. 24 of Convention) Mr. Paul Vlaanderen Director for International Tax Policy and Legislation
Ministerie Van Financien International Tax Policy and Legislation Directorate Korte Voorhout 7, PO Box 20201, 2500 EE, Den Haag THE NETHERLANDS
Phone: +3170 342 8645 Fax: +3170 342 7989 (Mr. PAGM Cools) Homepage: www.minfin.nl
27. NETHERLANDS
Mr. Johan Barnard Deputy Director for International Tax Policy and Legislation
Phone: +3170 342 8155 Fax: +3170 342 7989 Email: [email protected]
For Exchange of Information (art. 25) The Netherlands Tax and Customs Administration Belastingdienst/FIOD-ECD/kantoor Haarlem Att. Mr Jeroen Tan
Postbus 546 2003 RM Haarlem The Netherlands
28. NEW ZEALAND (SGATAR Member)
Mr. David Butler Commissioner
The Inland Revenue Department National Office, Plaza
Phone: (64) 4 4714944 Fax: (64) 4 4990806 Homepage: ird.govt.nz
Country Name and Position Address Phone/Fax Homepage/Email
Margaret Cotton National Manager Technical Standards
Chambers 107 Manners Street PO. Box 2198 Wellington NEW ZEALAND
Mr. Odd Hengsle Director General
Royal Ministry of Finance Department for Tax Treaties and International Tax Affairs P.O. Box 8008 Dep N-0030 Oslo NORWAY
Phone: +47 22 24 42 73 Fax: +47 22 24 95 11 Homepage: http://odin.dep.no/fin/engelsk/ e-mail: [email protected]
29.
INDIVIDUAL CASES OF DTA, EI: Mr. Bjarne Hope Director General of Taxes
Directorate of Taxes P.O. Box 6300 Etterstad 0603 OSLO
Phone: 47 22 07 70 00 Fax: 47 22 07 71 08 e-mail: [email protected]
DTA & MAP: Ms. Elizabet A. Landmark Head of Section Department of Business Taxation Direct Taxation Section
Phone: 47 22 07 72 66 Fax: 47 22 07 71 08 e-mail: [email protected]
EXHANGE OF INFORMATION: Mr. Magne Holten Dyrnes Senior Executive Officer
Phone: 47 22 07 74 32 e-mail: [email protected]
Mr. Pal Sandbu Head of Division Authorized Person to sign COR for companies (for individual, signed by Mr. Olav Ersland)
Phone: 47 22 07 73 32 [email protected]
30.
NORWAY
Ms. Bente Tverli Head of Section
Phone: 47 22 07 73 22 [email protected]
31. PAKISTAN Mr. Vakil Ahmad Khan Member (Direct Taxes) and Pakistan Competent Authority
Central Board of Revenue Constitution Avenue CDA Block #3 Islamabad PAKISTAN
Phone: 92 51 920 1482 Fax: 92 51 920 8864 Homepage: www.cbr.gov.pk/
Country Name and Position Address Phone/Fax Homepage/Email
Ahmad Khan Chief Direct Tax Policy
Central Board of Revenue CDA Block #3 Islamabad, Pakistan
Telp. (051) 820-481 Fax. (051) 828-864 (051) 822-553
Mr. David Sode Commissioner General
Internal Revenue Commission PO Box 777 Port Moresby
(belum) Phone: (675) 322 6629 Fax: (675) 321 4002
Mrs. Betty Palaso Commissioner of Tax
Phone: (675) 322 6600 Fax: (675) 321 4249/321 3484
Mr. Ron McKie Assistant Commissioner Policy and Legal Services
Ms. Pauline Bre Assistant Commissioner Revenue Assessment
Ms. Grace Torova Director, Revenue Assessment
32. PAPUA NEW GUINEA
Ms. Caroline Korus Director, Policy and Legal Services
Policy & Legal Affairs Division Contact person
Mr. Zhang Wei Director General
State Administration of Taxation 5th Yangfangdian Wt. Road, Haidiian District, Beijing, PEOPLE'S REPUBLIC OF CHINA
Phone: (86) 10634-17964 Fax: (86) 10-634-17965 Homepage: www.chinatax.gov.cn/
33. CHINA, PEOPLE’S REPUBLIC Of
Mr. Lu Renfa Deputy Commissioner of State Administration of Taxation
Country Name and Position Address Phone/Fax Homepage/Email
Madam Lu Hailin Deputy Director-General International Taxation Department
Mr. Rene G Banez Commissioner of Internal Revenue
The Commissioner of Internal Revenue BIR Bldg., Diliman, Quezon City 0820 PHILIPPINES
Fax: (632) 926-3420 Telp. (632) 926-5729/927-0022 Homepage: www.bir.gov.ph
34. PHILIPPINES
All correspondence in EoI matters addressed to: Mr. Jose Mario C Bunag Deputy Commissioner for Legal and Inspection Group
Minister of Finance Mr. Kazimierz Bary Deputy Head of Dept. Mr. Kazamierz Bany Vice Director, Department of Direct Taxation
Ministry of Finance 12 Świętokrzyska Street Warsaw, 00-916 POLAND Depart. Of Direct Taxes, MOF Ministry of Finance UI Swietokrzyska no .12 Warsaw 00-916 Poland
Phone: +48 22 694-55-55 (data tidak lengkap) Homepage: www.polandonline.com/tax.html Phone : (48-22) 6944987 Fax : (48-22) 8265394
35. POLAND
Exchange of Tax Information for Purpose of DTA: Mr. Maciej Mlodzikowski Head of Office for Exchange of VAT Information (Central Liaison Office) Mrs Malgorzata Szafoni Head of Unit Office for Exchange of VAT Information (Central Liaison Office)
Ministry of Finance 46 Poznanska St. 65-510 Konin Ministry of Finance 46 Poznanska St. 65-510 Konin
Tel. (+48 63) 240 19 82 Fax. (+48 63) 240 19 89 e-mail: [email protected] Tel. (+48 63) 240 19 83 Fax. (+48 63) 240 19 89 e-mail: [email protected]
Country Name and Position Address Phone/Fax Homepage/Email
Negosiation, Interpretation of DTA, Mutual Agreement Procedure Mr. Cezary Krysiak Deputy of Head Department of Direct Taxes
Ministry of Finance 46 Poznanska St. 65-510 Konin
Tel. (+48 22) 694 44 38 Fax. (+48 22) 694 33 31 e-mail: cezary.krysiak @mofnet.gov.pl
36. PORTUGAL Mr. Manuel Pires Senior Investigator
Center for Fiscal Studies Ministry of Finance
(belum) Homepage: dgci.min-financas.pt
37. QATAR Mr. Moftah Jassim M. Al-Moftah Director of Income Tax Department
Ministry of Finance
Mr. Ahn, Jung Nam Minister of Construction and Transportation
1, Joongang-Dong, Kwacheon-Shi, Kyunggi-Do, 427-760 Republic of Korea
Mr. Son, Young-Lae Commissioner
National Tax Service 6 Jongro 2 Ga, Jongro-Gu Seoul 110-705 REPUBLIC OF KOREA
Phone: 822-397-1596 Fax: 822-723-9976 Homepage: www.mofe.go.kr
38. KOREA, REPUBLIC OF
Mr. Kwak, Jin Eob Deputy Commissioner
Country Name and Position Address Phone/Fax Homepage/Email
Mr. Lee, Jin Hak Assistant Commissioner for International Taxation
(Mutual Agreement Procedure, Interpretation or Application of Tax Treaty, Exchange of Information)
Mr. Lim, Sung-Kyoon Director of International Tax Division
1 Choongang-Dong Kwachon-Shi, Kyonggi-Do, Korea/427-760 Ministry of Finance and Economy
Phone: 822-503-9227 Fax: 822-503-9229
Mr. Hong, Chul Gun Director of International Cooperation Division
(Mutual Agreement Procedure, Interpretation or Application of Tax Treaty) National Tax Service
Phone: 822-397-1572 Fax: 822-723-9976
Mr. Yun, Jong Hoon Director of International Investigation Division
(Exchange of Information) National Tax Service
Phone: 822-397-1181 Fax: 822-723-9864
39. REPUBLIC OF UZBEKISTAN
Mr. Sattarov Shukharat Deputy Chairman
State Tax Committee REPUBLIC OF UZBEKISTAN
(data tidak lengkap)
40. ROMANIA Mr. Niculae Done Deputy General Director
General Directorate of Direct Taxes Ministry of Finance ROMANIA
(data tidak lengkap) Homepage: mfinante.ro/
Ministry of Finance & National Economy
(data tidak lengkap) P:+966 1 405-0000 / 0800 F:+966 1 405-9502 Homepage: www.arab.net/saudi/business/sa_taxes.html
41. SAUDI ARABIA
Mr. Mansour Abdul Gaffar Director General
Directorate General of Zakat and Income Tax Ministry of Finance & National Economy SAUDI ARABIA Ministry of Finance and National Economy
P +966 1 401-0182 / 404-1537 F+966 1 404-1495 Phone : (966-1) 4050000 (966-1) 4050080
Country Name and Position Address Phone/Fax Homepage/Email
Kingdom of Saudi Arabia Airport Road, Riyadh 11177 Saudi Arabia
Fax : (966-1) 4059202
42. SERBIA MONTONEGRO Mr. Dejan Dabetic Senior Counsellor Head of the Aviodence of Double Taxation Divisions Ministry of International Economic Relations
Ministry of International Economic Relations Bulevar M. Pupina 2 11000 Beograd
Phone : (381-11) 3117364 Fax : (381-11) 3112988 Email : [email protected]
43. SEYCHELLES Mr. Francis Chang Leng Principal Secretary
Ministry of Finance and Communications PO Box 313, Victoria SEYCHELLES Principal Secretary Ministry of Finance PO BOX 313 Seychelles International Business Authority, PO BOX 991 Victoria, Mahe Seychelles
(data tidak lengkap) Phone : (248) 380800 Fax : (248) 225265 Email : [email protected]
44. SINGAPORE (SGATAR Member)
Ministry of Finance: Mr Lim Siong Guan Permanent Secretary Mr. Teo Ming Kian Second Permanent Secretary Mr Ravi Menon Deputy Secretary (Policy) Ms Jacqueline Poh Director (Fiscal Policy) Miss Cheong Swee Ying Chief Tax Policy Officer
Country Name and Position Address Phone/Fax Homepage/Email
IRAS: Mr. Moses Lee Commissioner of Inland Revenue Mr Alan Ow Soon Sian Senior Deputy CIR (Individual Group) Mr Ng Keat Seng Deputy CIR (Business Group) Mr Chia Chong Sing Deputy CIR (Centralised Service Group) Mrs Chia-Thern Huey Min Assistant Commissioner (Tax Policy & International Tax Division) Mrs Sabina Cheong Hwee Bin Assistant Commissioner (Corporate Tax Division) Mr James Khor Ngiap Long Assistant Commissioner (Individual Income Tax Division) Mr Tay Yong Chin Assistant Commissioner (Investigation & Intelligence Division)
The Inland Revenue Authority of Singapore 55 Newton Road, Revenue House Singapore 307987 SINGAPORE
Fax: (65) (6)351-2131 Homepage: iras.gov.sg (Angka 6 baru)
Country Name and Position Address Phone/Fax Homepage/Email
Miss Chiam Yah Fang Assistant Commissioner (Acting) (Taxpayer Services Division) Mr See Jee Chang Deputy Director (International Tax Branch)
Mrs. Eva Simkova General Director
Tax and Custom Section Ministry of Finance
45. SLOVAKIA
Mrs. Elena Sopkova Director
Department of International Tax Relations Stefanovicova 5 810 05 BRASTILAVA SLOVAK REPUBLIC
Fax : (4217) 395.456
Mr. P. Gordhan Commissioner
South African Revenue Service 299 Bronkhorst Street Nieuw Muckleneuk 0181 PO Box 402 Pretoria 0001 SOUTH AFRICA
Phone: +27 12 422 4000 Homepage: finance.gov.za/ Homepage: www.sars.gov.za
All correspondence to CA should be addressed to: Mr. Ron van der Merwe Manager: International Treaties All functions derived from the operating provisions of the treaty
SARS PO Box 402 Pretoria 001
Phone: +27 12 422 5144 Fax: +27 12 422 5192 e-mail: [email protected]
Ms. PSM Bester Exchange of Information
Phone: +27 12 422 4906
Mr. M. Milner All Investigation matters
Phone: +27 12 422 6841
46. SOUTH AFRICA
Mr. F. Tomasek All Transfer Pricing matters
Phone: +27 12 422 5146
Country Name and Position Address Phone/Fax Homepage/Email
Ms. Sebueng Mthembu EI matters - Law Administration International Treaties
Phone: +27 12 422 4907 Fax: + 27 12 422 5192
47. SPAIN Mr. Fernando Velayos Jimenez Sub Director General de Tributacion de Non Residentes
Direccion General de Tributos Ministerio de Hacienda Calle Alcala, 5 28014 MADRID SPAIN
Phone: 91 595 8000 Fax. 91 595 8446
48. SRI LANKA Ms. Dayani de Silva Commissioner General
Department of Inland Revenue Mawatha, Colombo 2, P.O. Box 515 SRI LANKA
Phone: 94-1-421241 Fax: 94-1-430816 Homepage: http://www.lk/ir/irindex.html
Mr. Adil Abdel Moneim Secretary General of Taxation
Taxation Chamber Ministry of Finance and National Economy P.O. Box 2488 Khartoum Sudan
Phone: 771 435 Fax: 779386
49. SUDAN
Mr. Abdul Gadir M. Ahmed Under Secretary for Taxation Chamber
50. SWEDEN Mr. Roland Gustafsson Director
International Tax Department Ministry of Finance SE-103 33 Stockholm A=SIL; C=SE SWEDEN
Phone: +46 8 405 1682 Fax: +46 8 202851 Homepage: www.rsv.se Email: [email protected]
51. SWITZERLAND Mr. R. Waldburger Director of Federal Tax Administration Division for International Fiscal Law and Double Taxation Matters
Eigerstrasse 65, CH-3003 Berne SWITZERLAND
Phone: +41 31 323 95 83 Fax: +41 31 324 83 71 www.finance.admin.ch/e/index.htm www.estv.admin.ch
52. SYRIAN ARAB REPUBLIC
Mr. Naeem Al Masri Deputy Minister of Finance
Ministry of Finance SYRIAN ARAB REPUBLIC Directorate of Incomes Departement of Agreements and International Relations Ministry of Finance Syrian Arab Republic
(data tidak lengkap) Phone : (962-11) 2220200123 2219603 8881189 2216300 Fax : (963-11) 2224701
Country Name and Position Address Phone/Fax Homepage/Email
Seven Fountains Square Jul Jammal Street PO BOX 13136, Damascus, Syria
Mr. Der-Shan Wang Vice Minister
Ministry of Finance
Phone:(886-2)-2322-8000
Mr. Tseng-chi Lin Director General
Department of Taxation Ministry of Finance 2 Ai-Kuo West Road Taipei, Taiwan Republic of China
Phone: (886-2)-23228101 Fax: (886-2)-23228207 Homepage: www.mof.gov.tw
Mr. Cheng, Chin-Chen Deputy Director General
53. TAIWAN
Mr. Joanne Ling Director of the First Division
(c.p. for tax treaty exchange information)
Competent Authority H.E. Mr. Thanong Bidaya Minister of Finance
Ministry of Finance Rama 6 Road Bangkok 10400 Thailand
Phone: (662) 273-9797 Fax: (662) 273-9404 Homepage: mof.go.th
Authorized representatives for Exchange of Information
54. THAILAND
Mr. Sirote Swasdipanich Director General Mr. Vinai Vittavasgarnvej Mrs. Saowanee Kamolbutr Mr. Satit Rungkasiri
Revenue Department 90 Phaholyothin 7 Road, Samsen Nai, Phayathai, Bangkok 10400 THAILAND Revenue Department 90 Phaholyothin 7 Road, Samsen Nai, Phayathai,
Phone: (662) 617-3643 Fax: (662) 617-3272 Homepage: rd.go.th Email: [email protected] [email protected] [email protected]
Country Name and Position Address Phone/Fax Homepage/Email
Mr. Pichart Gesaruang Deputy Director-General
Bangkok 10400 THAILAND
Correspondence for all exchange of information matters: Mr. Satit Rungkasiri
Revenue Department 90 Phaholyothin 7 Road, Samsen Nai, Phayathai, Bangkok 10400 THAILAND
Phone: (662) 617-3643, 272-8068 Fax: 617-3643, 617-3280
Authorized Representative for Mutual Agreement Procedure: Mr. Sirote Swasdipanich Director General
Revenue Department 90 Phaholyothin 7 Road, Samsen Nai, Phayathai, Bangkok 10400 THAILAND
Phone: (662) 617 3643, 272 8639 Fax: (662) 617 3643
55. TUNISIA La Direction Générale du contrôle Fiscal Mohamed Ali Ben nafek
MINISTERE DES FINANCES Place du Gouvernement, 1008 Tunis - La Kasbah TUNISIA Director for Direct Survey, DirectorateGeneral of Taxation Ministry of Finance Place du Gouvernement La Kasbah-1003 Tunis
Tél. : (216 1) 571 888 e-Mail : [email protected] Homepage: ministeres.tn Phone : (216) 71571888 Fax : (216) 71563959
56. TURKEY Directorate General of Revenues Ministry of Finance 06100, Ulus/Ankara Turkey
Phone: (90) 312 3114534 Fax: (90) (312) 3114510-3113520 Homepage: maliye.gov.tr
57. TURKMENISTAN Annasakhatov Bashim Head of Department for Foreign Relations
Department for Foreign Relations 11, Pushkia str. Ashgabat, Turkmenistan, 744000
Telp. (home) (363-2)255673 (office) (363-2)252041 Fax. (363-2) 251919
Country Name and Position Address Phone/Fax Homepage/Email
Mr. Vasyl Reguretsky Deputy Minister
Ministry of Finance 12/2, Grushevskogo Street 01008, Kyiv-8 UKRAINE
Phone: (044) 2124441 Fax: (044) 2124597 Email: [email protected]
Mr. Yury Gladun Head of International Relation Department
Phone: (044) 212-44-02 Fax: (044) 212-08-41
Olexij SHYTRIA Deputy Head State Tax Administration of Ukraine
Phone: (044) 2125159 Fax: (044) 2120841
58. UKRAINE
Mr. Andriy Viktorovych Berezny Deputy Minister
Ministry of Economy and European Integration 12/2 Grusevkogo Str. Kyiv, 01008 UKRAINE
Phone: (380-44) 2262112 Fax: (380 44) 21215006 Email: [email protected]
59. UNITED ARAB EMIRATES
Mr. Khalid Ali Bustani Assistant Undersecretary for Revenue And Budget Ministry of Finance
MERGEFIELD jabatan Ministry of Finance and Industry MERGEFIELD jabatan2 P.O. Box 433 MERGEFIELD alamat Abu Dhabi MERGEFIELD negara UNITED ARAB EMIRATES
Homepage: uae.gov.ae/mofi Tel : 971-2-6784440 971-2-6987652 Fax :971-2-6724922
General policy matters & mutual agreement procedure: Mr. Andrew Dawson Assistant Director Revenue Policy, International Deputies: Gerry Cook Kevin Madley Jane Truelove
Revenue Policy International 1 Parliament Street London SW1A 2BQ UNITED KINGDOM
Phone : +44 20 7147 2703 Fax : +44 20 7147 2648 Homepage : inlandrevenue.gov.uk Phone : +44 20 7147 2701 Phone : +44 20 7147 2661 Phone : +44 11 5974 2003
60. UNITED KINGDOM
Technical exchanges & mutual agreement procedure in major cases concerning transfer pricing, international financial transaction, the use of tax havens & of
Country Name and Position Address Phone/Fax Homepage/Email
differences between the domestic law of two treaty partners & general technical exchanges including industry-wide exchanges: Ms. Diane Hay Deputy Director Revenue Policy International Deputies: Mr. Richard Brooks (Assistant Director) Mr. Simon Davies (Assistant Director) Mr. Gill Hammond (Assistant Director) Mr. Ian Wood (for APAs, Business Tax Group) Mr. Edward Morris (for MAPs, International Manager Business Tax Group) Mr. Douglas Jones (Int’l Specialist, Business Tax Group)
Revenue Policy International 1 Parliament Street London SW1A 2BQ UNITED KINGDOM
Phone : +44 20 7147 2739 Fax : +44 20 7147 2647 Phone : +44 20 7147 2657 Phone : +44 20 7147 2666 Phone : +44 20 7147 2740 Phone : +44 20 7147 2715 Phone : +44 20 7147 2707 Phone : +44 20 7147 2686
Artificial Avoidance Schemes Mr. Paul Clark Special Investigation Section Inland Revenue, Business Tax
1st Floor 22 Kingsway London WC2B 6NR
Phone : +44 20 7438 7980 Fax : +44 20 7438 4409
International Insurance and Reinsurance Transactions Mr Richard Thomas Assistant Director Inland Revenue, Business Tax
3rd Floor 1 Parliament Street London SW1A 2BQ
Phone : +44 20 7147 2558
Oil Related Matters a. General Policy and Mutual
Agreement Cases Mr. John Evans Assistant Director Energy Group
b. Technical exchanges, and
mutual agreement, with special reference to transfer pricing
Melbourne House, Aldwych London WC2B 4LL
Phone : +44 20 7438 8576 Fax : +44 20 7438 6374
Country Name and Position Address Phone/Fax Homepage/Email
(including questions relating to Advance Pricing Agreements and corresponding adjustments) and related matters, and general technical exchanges on topics relating to the petroleum industry Ian Stewart Deputy Director Energy Group
c. Offshore employment matters in the North Sea and contintental shell Ms. Ingrid Blau Head of Special Compliance Office Intelligence Group, Inland Revenue
Melbourne House, Aldwych London WC2B 4LL Angel Court, 199 Borough High Street London SE1 1HZ
Phone : +44 20 7438 6908 Fax : +44 20 7438 6910 Phone : +44 20 7234 3832 Fax : +44 20 7234 3792
All Other Specific and Spontaneous Exchanges Ms. Ingrid Blau Head of Special Compliance Office Intelligence Group, Inland Revenue
Angel Court, 199 Borough High Street London SE1 1HZ
Phone : +44 20 7234 3832 Fax : +44 20 7234 3792
Transmission of bulk exchanges of information; Notification of payments made gross or at reduced rates of tax to UK residents under the terms of the Convention Ms. Ceri Lang Business Unit Manager, Inland Revenue Centre for Revenue Intelligence
Phase 2, Ground Floor Ty-Glas, Llanishen Cardiff CF14 5ZG, WALES
Phone : +44 2920 326393 Fax : +44 2920 327022
Country Name and Position Address Phone/Fax Homepage/Email
Cases where correspondence is necessary to allow claims made under (he Convention to be determined, or where notification is made of the disallowance of such claims Mr. Gordon Thomason Technical Adviser, Inland Revenue Centre for Non-Residents
Fitz Roy House, PO Box 46 NOTTINGHAM NG2 1BD ENGLAND
Phone : +44 115 974 2017 Fax : +44 115 974 2063
Mr. Paul Rolli Acting Deputy Assistant Commissioner (International)
Department of the Treasury Internal Revenue Service 950 L'Enfant Plaza South Washington DC 20224 USA
Phone : (1-703) 874-1900 Homepage : irs.gov
Mr. Robert H. Green Director, International
Internal Revenue Services 250 N.W. Franklin Avenue, Suite 301 Bend, Oregon 97701 USA
Phone : (1-202) 435-5000 Fax : (1-202) 435-5010
Mr. Stan Beesley Tax Attache Revenue Service Representative
Internal Revenue Services 250 N.W. Franklin Avenue, Suite 301 Bend, Oregon 97701 USA
Elvin T Hedgpeth Acting Assistant Director International
61. USA
Deputy Director, International Mr. B. J. Brown US Tax Attaché Mr. Dennis Melton Deputy Tax Atttache
C/O American Embassy 27 Napier Road Singapore – 258508
Phone : +65 6476-9413 Fax : +65 6476-9030 Phone : +65 6476-9034 Phone : +65 6476-9458 (angka 6 baru)
62. UZBEKISTAN Mr. Parpiev Batir Rakhmatovich Chairman
A. Kadiri Street, 13 A Tashknet, 700195 Republic of Uzbekistan
Phone : (998-71) 1449795 Fax : (998-71) 1449833
Country Name and Position Address Phone/Fax Homepage/Email
Mr. Gadoev Erkin Fayzievich First Deputy Chairman
A. Kadiri Street, 13 A Tashknet, 700195 Republic of Uzbekistan
Phone : (998-71) 1449795 Fax : (998-71) 1449833
Mr. Soliev Nusratillo Lutfullaevich Deputy Chairman
A. Kadiri Street, 13 A Tashknet, 700195 Republic of Uzbekistan
Phone : (998-71) 1449795 Fax : (998-71) 1449833
Mr. Erghashev Avazhon Shakirovich Deputy Chairman
A. Kadiri Street, 13 A Tashknet, 700195 Republic of Uzbekistan
Phone : (998-71) 1449795 Fax : (998-71) 1449833
Mr. Nguyen Van Ninh Director General
General Department of Taxation 123 Lo Duc street Hanoi, VIETNAM
Phone: (844) 9712287-9712724 Fax: (844) 9712286-9712288 Homepage: hn.vnn.vn Email: [email protected]
63. VIETNAM
Mrs. Nguyen Thi Cuc Competent Authority of Vietnam Deputy General Director General Department of Taxation
TONG CUC THUE SO 123 LO DUC – HANOI Vietnam
Phone (84 4) 9712310 Fax (844) 9712286
64. VENEZUELA Mr. Jose Gregorio Vielma Mora Kepala Kantor SENIAT Mr. Ali pardon Manager of Economic Taxation Studies
National Service of Tax Administration Superintendent of National Integrated Service of Custom and tax Administration Superintendent of National Integrated Service of Custom and Tax Administration
Phone : (58-212) 2744101 2744102 Fax : (58-212) 2744164 2744128 Phone : (58-212) 2744101 2744502 Fax : (58-212) 2744557 Email :
Country Name and Position Address Phone/Fax Homepage/Email
65. ZIMBABWE Mr. Grasiano D. Nyaguse Deputy Director (Division of Economic Affairs)
Ministry of Finance and Economic Development Republic of Zimbabwe New Government Complex Bloc E Office No.428 Private Bag 7705 Causeway Harare
Phone : (263-4) 794014 (langsung) 705765 734780 Fax : (263-4) 792750