Global relations in taxation

Description of Global Relations events on taxation

 

Event topics 

The Global Relations Programme covers a wide range of topics: 

 

BEPS Transfer Pricing

BEPS Tax Treaties

Transfer pricing
Transfer pricing and customs valuation
Train the Trainers on transfer pricing
Transfer pricing documentation, risk assessment and safe harbours
Transfer Pricing implementation in the BEPS context
Transfer pricing dispute resolution and avoidance (MAPs and APAs)
Transfer pricing intangibles and business restructurings
Transfer pricing - extractive industries

Comprehensive tax treaties
Tax treaties, special issues
Taking forward the work on BEPS tax treaty related issues
Practical workshop on tax treaty negotiations
Practical application of tax treaties (3 days)
Advanced tax treaties 

BEPS: Tax avoidance and auditing MNEs 

Tax Administration

International tax avoidance and countering BEPS
Implementing BEPS solutions: A case study
International tax avoidance for developing countries

Compliance by design - Instruments to strengthen tax compliance
Tax administration - Service channels 
Taxation of High Net-Worth Individuals
Assistance in tax collection

Exchange of information

Tax and Crime

Use of MAC to counter tax avoidance

Tackling illicit financial flows 

Tax Policy

 

Tax policy analysis and revenue statistics
Simulation of tax revenues and tax policy analysis
Tax policy workshop
Tax policy: VAT international guidelines  
 

 

Detailed event descriptions:

 

BEPS Transfer Pricing

Transfer Pricing

The course aims to provide an introduction to transfer pricing issues, largely by looking in detail at the OECD transfer pricing guidelines. The topics covered include a description of the arm’s length principle and OECD recognised transfer pricing methodologies, comparability analysis including functional analysis (functions performed, assets used and risks assumed) and introduction to special problem areas, such as intangibles and services including an in depth look at management fees and other intra-group services. The course is designed to be practical in nature, so the topics covered are illustrated by the frequent use of case studies. Time should also be available for a discussion of any difficulties experienced by participants.

Target audience: Senior administrators involved in organising, managing and conducting transfer pricing audits of multinational enterprises.

Transfer pricing and customs valuation

The workshop will explore how Customs and Direct taxation authorities can work together to improve taxpayer compliance with regimes and provide taxpayers with a more joined-up and consistent approach.  Through the use of case-studies, the workshop will consider the processes countries have in place for the administration of their Customs Valuation and Transfer Pricing regimes, and explore how the two regimes might co-operate to support compliance and ensure consistency of approach.

This event will be held in partnership between the OECD, the World Customs Organisation (WCO), and World Bank/IFC, and is a result of recent initiatives by the OECD and WCO to encourage closer alignment between customs valuation and transfer pricing, and enhanced co-operation between Direct taxation and Customs authorities.  The event will be open to officials from Direct taxation and Customs authorities.

Target audience: Officials from country Direct taxation and Customs authorities with prior knowledge of transfer pricing and customs valuation.

Train the Trainers on transfer pricing

The purpose of this programme is to build participants’ skills to conduct transfer pricing training in their own country. The programme focuses both on presentational skills and technical aspects of transfer pricing and is in three phases. The first phase consists of a desk study based on reading materials provided, and a questionnaire to test the participant’s knowledge both of basic transfer pricing and facilitation skills. The second phase of the programme consists of a skills building workshop where participants will be provided with materials to take back and use to train tax staff in their own country, including power point presentations, case studies and keys, course notes for presenters and background reference materials, plus training materials on effective communication and presentation skills. The third phase is an implementation phase where participants develop, submit to the OECD Secretariat and implement an Action Plan for the delivery of workshops for other tax officials in their country. This delivery process will be evaluated by the OECD Secretariat and an accredited certificate issued to the programme participant at completion.

Target Audience: The programme assumes prior knowledge of transfer pricing. Participants should therefore be experienced transfer pricing auditors or be involved in Competent Authority work, and should expect to be involved in delivering country or regional training programmes on transfer pricing.

Transfer pricing documentation, risk assessment and safe harbours

This event aims at discussing the new guidance on transfer pricing documentation and country-by-country reporting, the handbook on transfer pricing risk assessment as well as the revised guidance on safe harbours.

The new guidance on transfer pricing documentation and country-by-country reporting, designed in the framework of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, finds a balance between transparency for tax administrations by providing them adequate information to conduct transfer pricing risk assessments and examinations and compliance costs for business. These new standards and their use for risk assessment purposes will be discussed in-depth during the event.

In selecting the right transfer pricing cases for audit an effective risk assessment is critical. The handbook on transfer pricing risk assessment provides practical guidance to tax administrations in both OECD and non OECD countries regarding the process of conducting transfer pricing risk assessments. The event will address the transfer pricing risk assessment process and will encourage participants to present their countries’ practices.

The revised guidance on safe harbours provides opportunities for countries, especially developing countries, to design a transfer pricing compliance environment that makes optimal use of the limited resources available. It encourages, under the right circumstances, the use of bilateral or multilateral safe harbours as they may provide a significant relief from compliance burdens without creating problems of double taxation or double non-taxation. The design and development of a bilateral safe harbour on the basis of an MOU will be discussed during the event.

Target audience: The event is aimed at policy makers in the Ministry of Finance or the Tax Administration with responsibility for drafting legislation and guidance and administrators in charge of organising the Transfer Pricing function. 

Transfer pricing implementation in the BEPS context

The purpose of the event is to discuss the policy and administrative issues that face countries introducing or extending transfer pricing legislation or looking to increase their transfer pricing audit capacity. The event discusses the objectives of implementing TP legislation - to protect tax base against transfer of profits abroad, while avoiding double taxation that would be detrimental to FDI.

The event also discusses how to achieve these objectives from a legislation perspective - what is needed in country legislation, the relationship with tax treaties, etc. Finally we consider how to achieve these objectives from an administrative perspective - where to start from and how to build the administrative capacity over time, especially where resources are scarce.

Target audience: The event is aimed at policy makers in Ministry of Finance or Tax Administration with responsibility for drafting legislation, and high level administrators in charge of organizing the Transfer Pricing function. The event does not cover in detail transfer pricing methods or the practicalities of transfer pricing auditing. It is therefore not suitable for operational transfer pricing auditors.

Transfer pricing dispute resolution and avoidance (MAPs and APAs)

The purpose of this event is to discuss mechanisms to prevent and resolve transfer pricing disputes with a view to efficiently avoid or eliminate double taxation. The workshop is designed to address the theoretical and practical issues arising in the resolution and avoidance of transfer pricing disputes. The topics covered include administrative and juridical appeals, corresponding adjustments, Mutual Agreement Procedures (MAPs), arbitration, rulings, safe harbours, and Advance Pricing Arrangements (APAs). The topics are illustrated by case studies and role plays. Participants are strongly encouraged to present their countries’ legislation and practices regarding dispute avoidance and resolution during the event. Time will also be available for a discussion of any difficulties and experiences by participants.

Target audience: Senior administrators involved in Competent Authority or APA work, as well as policy makers with an interest in MAPs, Arbitration and APAs and the use of safe harbours and other dispute prevention measures. The event assumes prior knowledge of transfer pricing. Participants should therefore either have attended the Introductory Transfer Pricing Event (Transfer Pricing Guidelines TP1) or have otherwise become familiar with the main concepts of transfer pricing, the arm’s length principle including comparability, and the OECD transfer pricing methods.

Transfer pricing intangibles and business restructurings

This workshop will consider how intangibles impact on transfer pricing analyses and audits. It will be practically based and focus on the implications of intangibles in transfer pricing audits. It will consider a number of case studies, including audit cases, which will provide the basis for discussions on: identifying the existence of intangibles, and whether and how an intangible might be significant in transfer pricing analyses; how the existence of intangibles impact on the selection of the most appropriate transfer pricing method; whether and how the parties to a transaction might be entitled to a return in respect of intangibles; whether royalty payments are appropriate, and, if so, how a royalty rate might be determined or evaluated. The event will also consider auditing aspects of “business restructurings” involving intangibles.

Target Audience: Auditors with existing understanding of transfer pricing concepts and some experience in auditing the returns of multinational enterprises.

Transfer Pricing - extractive industries

The purpose of this event is to discuss in detail some of the more difficult transfer pricing issues typically arising in the extractive industries at both practical and theoretical level. Through the use of an extensive case study, the event aims to provide practical guidance on evaluating transfer pricing risks in the industry, as well as on conducting a comprehensive transfer pricing analysis. In addition to considering the pricing of commodities, the event includes a closer look at corporate financing, services (including high value added services) and the use of intangibles in the extractive industries. Participants are strongly encouraged to provide anonymised case studies related to the extractive industry in advance of the event which can then be used as a basis for discussion at the appropriate time during the event.

Target audience: the event assumes prior knowledge of transfer pricing and the extractive industries. Participants should be experienced transfer pricing officers and actively engaged in auditing taxpayers involved in the extractive industries.

 

BEPS Tax Treaties

Comprehensive tax treaties

The Comprehensive Tax Treaties seminar provides an introduction to tax treaties and international taxation.  It gives tax officials who have had little exposure to tax treaties and international taxation a foundation for understanding international tax concepts and applying tax treaties. The seminar examines all of the articles commonly found in tax treaties through a combination of lectures and discussion of case studies and illustrations.  Participants will be introduced to the structure of tax treaties and the resources for interpreting them through exposure to the OECD Model Tax Convention and its Commentaries as well as the UN Model Double Taxation Convention.

Target Audience: Tax officials who have had little exposure to tax treaties and international taxation.

Tax treaties, special issues

The Tax treaties, special issues seminar provides participants who have a basic understanding of the application and interpretation of double tax agreements with an opportunity to examine the key articles and difficult issues commonly encountered in tax treaties. This includes treaty provisions relating residence, the meaning of permanent establishment, the taxation of business profits, income and gains from property, personal services income, investment income and intellectual property transactions.  It will also cover the special rules of treaty interpretation and other selected topics.  The seminar is orientated towards practical issues.  As such, the participants are expected to consider a number of case studies in groups and to be prepared to discuss their views and experiences.  Participants are introduced to the Commentaries on the Articles of the OECD Model and how to use them to solve treaty application and interpretation questions.

Target Audience: Tax officials who have a basic understand of tax treaties who are becoming involved with the application, interpretation and negotiation of tax treaties. 

Taking forward the BEPS and related advanced treaty issues

This new seminar would provide an opportunity to consider in detail the proposals that have been developed to tackle base erosion and profit shifting (BEPS) in respect of tax treaties.  Much of the BEPS tax treaty related work is now well advanced.  This will permit the seminar to focus on specific proposals, in particular:

  • the initial conclusions on addressing the challenges of the digital economy;
  • the changes to the permanent establishment definition that are under consideration to address structures that aim to avoid a PE being established;
  • related profit attribution issues;
  • the proposed changes to the OECD Model and its Commentary in response to treaty abuse; and
  • an overview of work being undertaken in respect of other BEPS Actions.

Although the seminar will focus primarily on the treaty related BEPS work, the seminar would also include a discussion of the pros and cons of various model and alternative provisions that may be incorporated into treaties to counter abuse.  An understanding of the merits of various provisions would assist negotiators and policy staff in ensuring that treaty outcomes are in line with expectations. It would also assist with making the policy trade-offs concerning revenue, certainty, economic efficiency, compliance, administration, fairness etc. 

Target Audience: Participants should have a good understanding of how tax treaties are applied and preferably will have previously attended either a Comprehensive or Special Issues Tax Treaty seminar. The seminar is intended to be especially useful for senior officials who are, or will be, involved with the development of tax treaty policy, the negotiation of tax treaties or consideration of competent authority issues.

Practical workshop on tax treaty negotiations

The Practical workshop on tax treaty negotiations is a very comprehensive and practical workshop from which many of today’s tax treaty negotiators have graduated. The main purpose of the workshop is to provide practical tax treaty negotiation experience as well as an understanding of the policy issues and  technical problems frequently encountered in negotiations. The instructors include experienced treaty negotiators from OECD and NOE countries. 

The workshop primarily takes the form of a simulated negotiation of all of the provisions of a bilateral double tax agreement between two fictitious countries.  The negotiations are based on the fictitious countries’ treaty models, their recent treaties and descriptions of their domestic tax legislation.  Participants are divided into four or six teams of up to five persons who negotiate the positions of their assigned country throughout the week.  One instructor acts as the technical advisor for each team.  Participants are expected to head the actual negotiations of each provision and each participant is expected to head the discussion of two or three articles during the week.  Instructors assist each team’s preparation for the negotiation and provide guidance and feedback during the workshop.  The simulated negotiations are supplemented with a series of short presentations and discussions on all aspects of tax treaty negotiations, including the organisation of a treaty negotiation programme, conducting negotiations and advice on strategies for successful outcomes.

Participants get from this workshop what they put into it. Preparation and active participation are essential. Participants should therefore be genuinely interested in learning how to negotiate tax treaties and be prepared for a challenging five days of intensive study and work.  Assignments must be completed each night of the workshop to prepare for the next day’s negotiations.  Despite all of the hard work, participants generally find the workshop stimulating and rewarding.

Because of the high resource cost in delivery, this event can only be run on limited occasions.

Target Audience: This workshop is especially useful for officials who are, or will be, involved with the negotiation of tax treaties for their country. It is essential that participants have a good command of the language adopted for the workshop, as they are expected to contribute actively in the preparation for the simulated negotiations and to take part in the negotiations themselves. Participants must also have a good understanding of the provisions of a tax treaty and will be expected to have familiarised themselves with the course material prior to the workshop. This workshop is NOT recommended for participants who are unfamiliar with the provisions of tax treaties.

Advanced tax treaties 

The Advanced tax treaties seminar is an advanced version of the OECD’s popular Tax Treaties Special Issues seminar that examines a smaller number of important tax treaty issues in much greater depth. It provides participants who have a good understanding of the application of tax treaties with an opportunity to discuss in detail relatively complex practical tax treaty application, interpretation and policy issues.  The facilitators provide short lectures and guide the discussions of issues raised in case studies and court decisions.  Participants are expected to be actively engaged in the discussions. The topics covered typically include the taxation of business profits, the permanent establishment definition, royalties, the taxation of foreign employees, the meaning of beneficial ownership, the treatment of non-corporate entities, treaty interpretation and international tax avoidance and treaty abuse.  

Target Audience: Participants must have a good understanding of how tax treaties are applied and preferably will have previously attended either the Comprehensive or Special Issues Tax Treaty seminar. The seminar is intended to be especially useful for senior officials who are, or will be, involved with the application of tax treaties, consideration of competent authority issues and the negotiation of tax treaties for their country.

 

BEPS: Tax Avoidance and Auditing MNEs

International tax avoidance and countering BEPS

This event examines common techniques used by multinational enterprises to reduce their tax burden, with a particular emphasis on tax avoidance in international transactions, and how the different techniques to erode the taxable base and/or to shift profits to where they are subject to a more favourable treatment can be combined. Building on the work carried out in the context of the OECD-G20 BEPS Project, the event focuses on common planning techniques used in relation to financing activities, holding activities and supply chain management. It also addresses responses enacted by governments in their domestic laws and international tax treaties, such as general and specific anti-avoidance measures and other BEPS deliverables. A significant part of the workshop will be devoted to case studies and country-specific experience. It will allow experts to share views and experiences, as well as legislative and practical approaches. Participants will be expected to actively contribute and should be prepared to present experiences made in their countries.

Target audience: Senior officials from the Ministry of Finance and the Tax Administration who deal with the taxation of large taxpayers and multinational enterprises and have a good understanding of international tax concepts.

Implementing BEPS solutions: A case study

The purpose of this event is to discuss strategies for auditing the international aspects of multinational enterprises, with a particular focus on transfer pricing and other BEPS issues, such as abuse of tax treaties or abuse of the permanent establishment status. The event begins with a discussion on the typical features of MNEs and the taxation issues involved in auditing them. This is followed by a case study extending over 4 days that provides an opportunity to discuss the steps MNEs typically take to plan the amount of tax they pay, and where, and the practical issues auditors face. The case study emphasises the importance of information gathering and the utilisation of the information to secure well founded adjustments which are acceptable to the multinational enterprise and other interested tax administrations.

Target audience: senior or experienced auditors dealing with large multinational enterprises, as well as policy makers with an interest in audit practices. They should be familiar with the main concepts of transfer pricing, the arm’s length principle and OECD transfer pricing methods.

International tax avoidance for developing countries

This event will discuss international tax avoidance from the particular perspectives of developing countries, and in particular how BEPS deliverables and the Toolkits Process can help developing countries strengthen their Corporate Tax base.

Developing Countries are affected by tax avoidance techniques in the same way that more developed and emerging economies are, but the impact of these practices is even stronger because the corporate tax is relatively more important as a source of revenue in developing countries.

Following the endorsement of the first deliverables in the BEPS Project, the G20 agreed to deepen developing country engagement in tackling BEPS issues and ensuring that their concerns are addressed. As a consequence, the G-20 called on the OECD (and other International Organisations and Regional Tax Organisations) to work together to develop toolkits to assist developing economies implement Base Erosion and Profit Shifting action items.

In this event, we will examine the early results of the Toolkits Process and debate conditions and requirements to ensure a more effective design and implementation of the Toolkits going forward. The seminar will allow experts to share their views and experiences, as well as to examine legislative and practical approaches. Participants will be expected to actively contribute and should be prepared to present experiences from their countries.

Target audience: Senior officials from the Ministry of Finance and the Tax Administration who are responsible for developing international tax provisions and policies for their countries and those who deal with the taxation of large taxpayers and multinational enterprises.  Participants should have a good understanding of international tax concepts.

 

Tax Administration

Compliance by design - Instruments to strengthen tax compliance

This is a seminar focused on improving compliance in the SME Sector. ‘Tax Compliance by Design’ is the name of a report by the Forum on Tax Administration (FTA) which builds on previous work (such as ‘Right from the start’) that highlighted the importance of adopting an end-to-end perspective, meaning a holistic view of the combined processes of both the taxpayer and the tax administration. ‘Tax compliance by design’ recognises that most SMEs want to be compliant and it offers an approach that enables SME’s to achieve high standards of tax compliance, while reducing their costs and offering revenue bodies real assurance, also at low cost.

‘Tax compliance by design’ recognises fundamental changes in the way SMEs operate and shows how tax compliance can become an integral part of the systems businesses use to carry out their daily transactions with one another and with citizens. Tax compliance can become easy and accurate if it is simply a by-product of the steps a business follows automatically to transact. ‘Tax compliance by design’ assembles the different elements of technology on which modern commerce relies into a system that delivers a seamless and secure flow of accurate tax information and tax payments.

This event, building on the work of the Forum on Tax Administration over the recent years, discusses a number of topics of interest to managers and policymakers in the area of improving overall taxpayer compliance in the SME segment.

Built around the concept of compliance risk management, the event addresses the compliance risk management process, strategies for improving compliance in the SME segment and reducing non-compliance in the SME segment. Attention will also be paid to evaluation and performance measurement.

Target audience: senior managers and policymakers in charge of strategies to improve overall taxpayer compliance in the SME segment. 

Tax administration - Service channels 

This event aims to provide a general introduction to tax administration issues based on practices and experiences in OECD countries, with a special focus on how better service to taxpayers can improve voluntary compliance. The topics covered include a general framework of organization and management of tax administration, including its core tasks, autonomy and mission statements, the need for a strategic approach, and compliance risk management, to move to service delivery and how can tax administration leverage on the various service channels available, to increase quality and timeliness of service, with an impact on voluntary compliance. The topics in this area include the mission, vision, goals and values of taxpayer service, taxpayer rights and service delivery standards, market segmentation in service delivery, the use of modern technology, the design of tax awareness programmes, taxpayer assistance programmes and outreach activities, channel strategies and the usage of call centres, government wide programmes to reduce administrative compliance costs for taxpayers, standardization and evaluation of taxpayer service programmes and measurement of performance of tax administrations. 

Target audience: Officials from Ministries of Finance and Tax Administrations, involved in designing and implementing tax administration systems, managers of Tax offices and tax inspectors, auditors and other officials dealing with risk management and taxpayer service.

Taxation of High Net-Worth Individuals

High net worth individuals (HNWI) pose significant challenges to tax administrations because of the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning (ATP) and the impact of their compliance behaviour on the integrity of the tax system. The Forum on Tax Administration has developed comparative work on strategies used by revenue authorities and reached the conclusion that by focussing resources on the HNWI segment, significant improvements in compliance can be achieved. This event examines current practice in order to discuss strategies of revenue authorities for engaging with HNWI in tax compliance.

Target audience: Officials from Ministries of Finance and Tax Administrations who deal with designing and implementing systems for tax administration.

Assistance in tax collection

This event examines the legal framework and practical implications of assistance in tax collection. This specific type of administrative cooperation can be based basically on Article 27-type of bilateral conventions or on the Multilateral Convention on Administrative Assistance in Tax Matters, originally developed by the Council of Europe and the OECD and later opened for signature to all interested parties. The amended Convention facilitates international co-operation for a better operation of national tax laws, while respecting the fundamental rights of taxpayers. The amended Convention provides for all possible forms of administrative co-operation between the Parties in the assessment and collection of taxes, in particular with a view to combating tax avoidance and evasion. This co-operation ranges from exchange of information, including automatic exchanges, to the assistance in the recovery of foreign tax claims.

This event will discusses the legal and technical aspects of providing administrative assistance in the area of tax collection.

Target audience: Senior tax and finance officials involved in the legal and practical aspects of administreative assistance in tax collection (i.e. competent authority work, heads of Large Taxpayer Units, senior managers of international tax audit departments). 

Exchange of Information

Use of Convention on Mutual Administrative Assistance in Tax Matters (MAC) to counter tax avoidance

The Multilateral Convention, originally developed by the Council of Europe and the OECD, and amended in 2010 and open for signature to all countries, is the most comprehensive instrument in the field of administrative assistance. The Convention facilitates international co-operation for a better operation of national tax laws, while respecting the fundamental rights of taxpayers. It provides for all possible forms of administrative co-operation between the Parties in the assessment and collection of taxes, in particular with a view to combating tax avoidance and evasion. This co-operation ranges from exchange of information, including automatic exchanges, to the assistance in the recovery of foreign tax claims.

The Convention also provides for the possibility of sharing of information obtained for tax purposes by tax authorities with law enforcement and judicial authorities if certain conditions are met. It will allow fighting tax crimes and other financial crimes more effectively by allowing tax and law enforcement agencies to cooperate more closely as recommended in the OECD "Oslo Dialogue‟ to promote a whole of government approach to tackling financial crimes and illicit flows.

This event will discuss the multiple ways to take advantage of this powerful instrument in the areas of exchange of information, assistance in tax collection, exchange of tax intelligence, bilateral/multilateral simultaneous tax examinations and joint audits covering both direct and indirect taxes etc. It will also discuss under what conditions the information received may be shared with law enforcement and judicial authorities to fight money laundering and corruption.

Target audience: Senior tax and finance officials involved in the legal and practical aspects of exchange of information and assistance in tax collection (i.e. competent authority work, heads of Large Taxpayer Units, senior managers of international tax audit departments). 

Tax and Crime

Tackling illicit financial flows 

There are substantial similarities between the techniques used to launder the proceeds of crimes and to commit tax crimes. Tax administrations are now recognising that they can play an important role in detecting and deterring money laundering and other financial crimes.

Criminals accumulate significant sums of money by committing crimes such as drug trafficking, human trafficking, theft, investment fraud, extortion, corruption, embezzlement and tax fraud. Money laundering is a serious threat to the legal economy and affects the integrity of financial institutions. It also changes the economic power in certain sectors. If left unchecked, it will corrupt society as a whole.

This event considers the roles of tax administration in combating illicit financial activities and the tools available to them. It also focuses on how tax examiners and tax auditors can identify possible cases of money laundering or bribery during the course of civil tax audits and examinations. Supporting material for the seminar are the OECD awareness handbooks on money laundering and bribery. Participants will acquire more advanced knowledge on detection techniques and have access to additional resources to be able to give advice.

This event complements the work carried out by the International Tax and Crime Academy of Rome.

 

Tax Policy

Tax policy analysis and revenue statistics

This workshop discusses the tax policy criteria that help designing pro-growth and efficient as well as fair tax systems that reduce compliance costs for taxpayers, raise sufficient revenue and are simple to administer and enforce.

The basis for any tax policy analysis is a sound statistical database, and the workshop will examine available products, with a special focus on the OECD Revenue Statistics database and the projects to jointly develop databases with the same methodology to facilitate comparisons not just between countries in the same region, but also across regions and with the OECD. This includes Revenue Statistics in Latin America and the Caribbean, a well-established publication in its fourth edition already, covering most of LAC countries, the recently launched Revenue Statistics in Asia, as well as the upcoming Revenue Statistics in Africa. 

Building on this, tax policy criteria will be applied to a number of topics of interest to senior tax policy makers. The topics considered in this workshop will evolve from year to year, at least in part, to cover tax policy areas of current and particular interest to OECD and non-OECD countries alike. For example, the workshop could focus on the following areas: i) linkages between taxation (mainly corporate income tax) and domestic and foreign direct investment; ii) taxation and innovation; iii) environmental (or „green‟) tax reforms; iv) taxation and savings; v) taxation and employment as well as skills formation; vi) taxation and the financial crisis; vii) pro-economic growth tax reform; viii) strategies that allow making fundamental tax reform happen; ix) tax and inequality; x) tax and informality. The workshop will also focus on the most recent tax policy trends, reforms and challenges in OECD and non-OECD countries as well as on tax indicators and models that are typically applied to assess tax policy. Participants are encouraged to draw to the attention of the workshop organizers other tax policy issues which are of particular interest to their country and which they would like to see covered during the workshop. Case study analysis and presentations are also encouraged.

Target Audience: senior tax policy makers who are actively involved in debating and designing tax policies in their countries.

Simulation of tax revenues and tax policy analysis

The purpose of this workshop, aimed at early-career economists, is (i) to provide participants with a working knowledge of micro-simulation principles and techniques in modelling the revenue impacts of tax policy changes, in the areas of personal income tax, corporate income tax, and value-added tax, including the establishment of a database; (ii) to oversee “hands-on” application by participants of micro-simulation techniques; (iii) to provide participants with an overview of measurement issues and policy uses of marginal and average effective tax rates; and (iv) to establish a network of model builders and users which may be useful for participants when practical problems arise.

Target Audience: Participants should be early-career tax policy economists involved in tax modelling in the central government’s Ministry of Finance (or in the Ministry responsible for providing tax modelling services to the Ministry of Finance).  Participants should also have a good knowledge of the basic design features of at least one of the following main tax bases -- personal income tax, corporate income tax, and value-added tax -- and some familiarity with spreadsheet analysis (e.g., Excel software.)

Tax policy workshop

This workshop discusses the tax policy criteria that help designing pro-growth and efficient as well as fair tax systems that reduce compliance costs for taxpayers, raise sufficient revenue and are simple to administer and enforce.

Tax policy criteria can be applied to a number of topics of interest to senior tax policy makers. The topics considered in this workshop will evolve from year to year, at least in part, to cover tax policy areas of current and particular interest to OECD and non-OECD countries alike. For example, the workshop could focus on the following areas: i) linkages between taxation (mainly corporate income tax) and domestic and foreign direct investment; ii) taxation and innovation; iii) environmental (or „green‟) tax reforms; iv) taxation and savings; v) taxation and employment as well as skills formation; vi) taxation and the financial crisis; vii) pro-economic growth tax reform; viii) strategies that allow making fundamental tax reform happen; ix) tax and inequality; x) tax and informality. The workshop will also focus on the most recent tax policy trends, reforms and challenges in OECD and non-OECD countries as well as on tax indicators and models that are typically applied to assess tax policy. Participants are encouraged to draw to the attention of the workshop organizers other tax policy issues which are of particular interest to their country and which they would like to see covered during the workshop. Case study analysis and presentations are also encouraged.

Target Audience: senior tax policy makers who are actively involved in debating and designing tax policies in their countries.

Tax policy: VAT international guidelines

Value Added Tax (VAT) is a major revenue raiser for governments around the world and its importance continues to increase. Over 150 countries operate a VAT today, twice as many as in 1992, and this number continues to grow. Many developing countries have adopted VATs during the last two decades to replace lost revenues from trade taxes following trade liberalisation. VAT now raises some 20% of the world’s tax revenues, and many countries are seeking to raise additional revenues from VAT (rather than other taxes) as part of their fiscal consolidation strategies. Finding sensible solutions in the continuing process of improving the efficiency of the VAT system, increasing compliance and adapting to changing economic conditions are among the common challenges faced by countries around the world. Moreover, in a globalised and interrelated economy, there is an urgent need to remove the obstacles created by the currently uncoordinated interaction of VAT systems. In response, the OECD is developing the International VAT/GST Guidelines as an internationally agreed standard for applying VAT to cross-border trade.

Drawing on the outcome of discussions held at the first meeting of the OECD Global Forum on VAT (November 2012), this event will provide a review of the basic structure of the VAT; examine specific problems in the design and implementation of the VAT and discuss policy options to simplify the administration and facilitate compliance.

Target Audience: Senior tax policymakers and tax administrators with responsibility for indirect tax policy/administration and/or tax administration more generally.

 

 

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