Functions and Role
According to the Charter of IOTA,
the Members of the Organisation are
the tax administrations of European states. Associate Members of the Organisation are the tax administrations
of non-European states.
Each Member and Associate Member
shall designate the officials from the
tax administration to represent them at the General Assembly.
In fact, the statutory member of the General Assembly as well as the
Executive Council is the Head of the Tax
Administration appointed by the relevant governmental authority of the
state.
When a statutory member leaves his/her position in the tax
administration of his/her state, his/her position in the statutory bodies of
IOTA will be filled by his/her successor in his/her states' tax administration,
unless the relevant governmental authority of the state decides otherwise.
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