Michael Lennard joined the United Nations in New York in 2006 as Chief, International Tax Cooperation in the Financing for Development Office. This work has a particular focus on ensuring the fairness and workability of international tax norms for all stakeholders, including achieving greater developing country input into those norms, and encouraging multi-stakeholder cooperation to improve tax systems and administrations, as a spur to sustained development. He oversaw the recently finalised UN Model Double Tax Treaty and is working on the UN Practical Transfer Pricing Manual for Developing Countries. He previously worked for the OECD and the Australian Taxation Office. Michael is Tasmanian. The answers given are purely in his personal capacity.