Editorial Board

This work has been produced by an Editorial Board consisting of:

John S Phillips FCA (Editor in Chief), an international tax consultant, formerly a Principal of the UK Board of Inland Revenue, a member of the OECD Fiscal Committee, and later a partner in Price Waterhouse where for some years he was Senior International Tax Partner in the UK.

Maurice H Collins CBE, formerly an Assistant Secretary of the UK Board of Inland Revenue, a member of the OECD's Working Party on Taxation of Multinational Enterprises until his retirement, and subsequently at various times a consultant to the OECD's Committee on Fiscal Affairs and Chairman of the United Nations' Group of Tax Experts.

Barbara Roberts FCA, a chartered accountant who specialises in advising on international corporate matters.

Brian Sadler, formerly a Senior Principal Inspector of Taxes and an Assistant Director of the UK Board of Inland Revenue, a member of the IMF Panel of Experts and tax adviser to the Ministry of Finance, Tanzania, and presently a tax consultant working mainly with tax administrations in emerging and developing countries.

Brian Shepherd CBE, formerly an Assistant Secretary of the UK Board of Inland Revenue, a member of the OECD Committee on Fiscal Affairs and of the UN Group of Tax Experts, and special adviser at OECD to the Unit for Co-operation with Non-member Countries.

David Williams, formerly a member of the Foreign Intelligence Section of the UK Inland Revenue International Division.

Acknowledgements

Many people have contributed at one time or another to the production of this work, in particular John Hickman, who sadly died in November 2001.

The Editorial Board wish to give special thanks to Dr Iain Phillips for his work on writing a number of the programs which have been used in the production of the work and on preparing it for the CD-ROM format.

The authors gratefully acknowledge the assistance which they have received from the excellent translations of some of the texts prepared by the International Bureau of Fiscal Documentation in their treaty series.