From 24 to 26 November, the OECD, in partnership with France’s Supreme Administrative Court (the Conseil d’État), hosted the second in-person meeting of the International Tax Capacity Building Programme for Ukrainian Administrative Court Judges. The meeting focused on “International Tax Law Disputes and Peer-to-Peer Learning” and brought together 33 participants from Ukrainian Administrative Courts (from Supreme Court, regional court and district courts), alongside judges from nine OECD countries and observer judges from Indonesia, Kazakhstan, and Mongolia.
The three-day workshop combined technical and practical sessions at the OECD’s offices with institutional experience sharing at the Conseil d’État. The event featured in-depth discussions on the practical application of key international tax standards – including transfer pricing, tax treaties and anti-abuse rules – with a view to strengthening the consistent and effective implementation of these standards in Ukraine. By enhancing tax certainty and contributing to the fight against tax avoidance, the workshop supported Ukraine’s efforts to safeguard vital revenue streams at a time when reliable and predictable tax revenues are essential for the country’s resilience, reconstruction and development.
Ben Dickinson, Deputy Director of the OECD Centre for Tax Policy and Administration, noted that “Ukraine’s commitment to deepening its expertise in international tax law and to exchanging with peers across jurisdictions is highly commendable, all the more so given the exceptional circumstances the country is facing. At a time when tax certainty and stable revenues are vital for a country under acute pressure, the OECD is proud to stand by Ukraine and contribute to the strengthening of its institutions.”
The workshop also featured contributions from judges of Austria, the Czech Republic, Finland, France, Germany, Norway, Poland, Spain and Switzerland, who provided practical insights and shared their experiences in adjudicating international tax cases.
“We have united tax judges from many countries driven with the same idea - to create best judiciary approaches around the word, which are predictable and in accordance with the rule of law,” said Nataliia Blazhivksa, Judge of the Supreme Court of Ukraine and Vice-President of the All-Ukrainian Association of Administrative Judges.
Raisa Khanova, Secretary of the Tax Chamber of the Supreme Court of Ukraine added: “The tax system today is global, and therefore judicial decisions must not be formed in isolation. Judicial dialogue strengthens trust between states and supports the implementation of multilateral reforms within the frameworks of the OECD.”
The OECD and its partners are working to develop similar capacity-building programmes in other jurisdictions beyond Ukraine and continue to foster international judicial co-operation in the field of taxation.
For more information, please visit: https://www.oecd.org/en/topics/tax-capacity-development-and-outreach.html.
To view photos from the event, visit the album here.
Inquiries should be directed to the OECD Centre for Tax Policy and Administration: ctp.communications@oecd.org.
About the International Tax Capacity Building Programme for Ukrainian Administrative Court Judges
Launched in 2022 at the request of the Supreme Court of Ukraine and the Association of Administrative Court Judges of Ukraine, the programme aims to strengthen the capacity of Ukrainian judges to adjudicate complex international tax disputes. Phase I focused on fundamentals of international taxation through virtual sessions. Phase II emphasizes peer-to-peer learning, practical case studies, and comparative judicial experience from OECD countries. The meeting in Paris is the second in-person event to be held within Phase II, after the meeting hosted by the Supreme Administrative Court of the Czech Republic in November 2024.
