Richard J. Vann is Challis Professor of Law at the University of Sydney. He has held many government consultancies in Australia, including the Review of Business Taxation, the Review of International Taxation and the Australian Taxation Office Public Rulings Panels on international and indirect .taxation. He has worked as Counsel (Taxation) in the Legal Department of the IMF and as Head of the Central and Eastern Europe and NIS Program, Fiscal Affairs Division at the OECD. He was a member of the Permanent Scientific Committee of the International Fiscal Association until 2013 and is an International Research Fellow of the Centre for Business Taxation at the Said Business School of Oxford University. He is the editor- in -chief of IBM’s Global Tax Treaty Commentaries.