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)


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


Mr. Fuchi Uddin First Secretary Income Tax policy


Phone : (8802) 9341548 Fax : (8802) 8316143

Mr. Ranajit Kumar Saha Second Secretary Ineternational Agreement Opinion/ IAO


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


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


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


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]


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


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


Mr. Francois-Xavier Desvaux Inspecteur principal


Mr. Franck Duval Inspecteur principal

Bureau CF3 Teledoc 872 139 rue de Bercy 75572 Paris Cedex 12


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


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


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


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


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


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/


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


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]


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


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


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


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)


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


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


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]


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


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


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


(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


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


Mr. Gadoev Erkin Fayzievich First Deputy Chairman


Phone : (998-71) 1449795 Fax : (998-71) 1449833

Mr. Soliev Nusratillo Lutfullaevich Deputy Chairman


Phone : (998-71) 1449795 Fax : (998-71) 1449833

Mr. Erghashev Avazhon Shakirovich Deputy Chairman


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 :


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

list of competent authorities · 10-04-2011 · list of competent authorities country name and...

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