|Host||OECD – Korea TC|
|Date||Oct 30-Nov 3 2023|
|Attendees||The workshop is designed for tax officials and experts from the Asia-Pacific region. Participants should be prepared to learn and discuss enthusiastically on Mutual Agreement Procedure(MAP).|
This training event aims at developing both knowledge and practical experience in relation to resolving tax treaty related disputes under MAP. The event will explore the MAP process from the beginning (submission of the MAP request and review of the eligibility of such a request) to the end (reaching a solution for the case(s) at stake and implementing such a solution). The practical experiences shared, and questions discussed during this training event will lead to a better understanding among participating tax administrations on how to deal with MAP cases. As a result of discussing and analysing case studies, delegates will benefit from deepening their knowledge about rules, guidelines and procedures of MAP programmes implemented in participating countries. Participants will be able to share their own views and opinions on the approach to resolve MAP issues raised in each case study during group discussions. The groups will ultimately bring their ideas and suggestions into the plenary sessions when the various suggested approaches and solutions can be debated by the wider group.