Ms. Ariane Pickering

Ariane Pickering holds the position of Principal Adviser – Treaties in the International Tax and Treaties Division of the Australian Department of the Treasury.  As chief tax treaty negotiator for Australia, she has responsibility for developing tax treaty policy and negotiating and implementing Australia’s tax treaties.   With more than 20 years experience in the Australian Taxation Office prior to moving to Treasury in 2002, she has a long history of involvement in the drafting, application and interpretation of Australian tax treaties as well as in policy development and interpretation of the OECD Model Tax Convention.

After first appearing at Working Party 1 in 1991, Ariane has for many years been Australia’s main delegate to the Working Party and has recently been elected Vice Chair.  She has participated in many of the sub-groups of Working Party 1 on specific issues including the work on tax of computer software, permanent establishments, non-discrimination, taxation of services and profit attribution.  She also participated in the Business Profits Technical Advisory Group and co-chaired the Treaty Characterisation Technical Advisory Group.