|Host||OECD – Korea TC|
|Date||5-7 October 2021|
|Attendees||tax officials and policy makers who work on aspects relating to international taxation|
|The Tax Programme of the OECD Korea Policy Centre (KPC) and OECD co-hosted the virtual Tax Seminar on 5-7 October 2021. |
With its agenda on “Getting Ready for Tax Treaty Negotiations,” the seminar introduced important concepts in the application and negotiation process of tax treaties, which are key issues in the field of international taxation. In particular, the programme focused on three provisions -permanent establishment, royalties, and pension funds- that require close negotiation by negotiating parties regarding treaty interpretation.
The seminar was led by the following experts; Mr. Nestor Venegas (OECD), Mr. Edward Barret (OECD), Mr. Andrew Dawson (OECD), Mr. Aart Roelofsen (Netherlands), Ms. Stephanie Smith (Canada), Mr. Carlos Protto (Argentina), Ms. Patricia Brown (UN), Ms. Irving Ojeda (UN). It was also attended by approximately 60 tax officials from the Asia-Pacific countries.