Jeffrey Owens completed his doctoral work at Cambridge University in the United Kingdom in 1973. In addition to his economic degrees, he is a qualified accountant. He has focused his attention on questions of tax policy and tax administration, with particular emphasis on international taxation and related domestic issues. He established a major taxation program at the OECD and extensively developed the OECD contacts with non-member countries. Jeffrey’s position at the OECD and his frequent participation in international conferences, have provided him with a unique international perspective on tax policy.