1 / 8

Enhancing Peer Review in Business Tax Division: Insights by Blair Comley

Explore the three key aspects of peer review - learning, support, and pressure - with insights from Australian expert Blair Comley. Discover how peer review fosters collaboration, credibility, and informed decision-making, and the importance of trust and respect in the process. Gain valuable lessons on domestic and international peer interactions for effective business tax management.

dustinbradley
Download Presentation

Enhancing Peer Review in Business Tax Division: Insights by Blair Comley

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Peer Review – an Australian Blair Comley General Manager Business Tax Division Treasury

  2. Three aspects of peer review • Peer Learning • Peer Support • Peer Pressure

  3. Peer Learning • Learning in both directions • Need to understand the issues • ECB versus the Fed • Requires openness • Distributive versus integrative negotiation • Macroeconomic versus microeconomic • Micro requires more information

  4. Peer Support • Vested interests • Counterparties are critical • Reviewer must have credibility • Domestic counterparty must be credible • Variations in domestic counterparties • Executive/Legislature • Units within the Executive • Different levels of government

  5. Peer pressure • Weakest limb of peer review • Why do we disagree? • Different objectives • Different assessments of fact • Errors of logic • Distribution of power and information • Peer pressure is really another form of peer learning and support

  6. Five conditions • High degree of trust and respect • Parties must share information • Analytical and administrative capacity • Peers legitimate in eyes of domestic constituents • Reviewed country counterparty legitimate in the eyes of domestic constituents

  7. Regional integration • Five conditions may be easier or harder • Legal sanctions cause a problem • EU example

  8. Conclusion • Need to focus on peer learning and support • Both are multidirectional • Peer review is fragile • A few people acting in bad faith can reduce information flows • Relationships matter • EDRC has met over 1000 times

More Related