The 74th OECD Seminar on Advanced Tax Treaties

Host
Date2012. June 11(Monday) ~ 16(Saturday), 6days
Time
Type
VenueSeoul
Attendees– Experts: Public officials and experts of the OECD HQ, the Ministry of Finance and the National Tax Service from OECD member economies

– Participants: Middle and high ranking officials of the National Tax Service, and the Ministry 

Main Contents

– OECD tax treaties model and recent international tax issues, case studies
– Basic theories of tax treaties
– Definition of permanent establishment and profit sharing issues
– Issues of Right of taxation and dual residence
– Tax on dividends and interest income 
– Case presentations by each country and discussion
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