The 82nd OECD Tax Seminar on Income Tax Workshop

Host
Date2013. December 2(Monday) ~ 7(Saturday), 6 days
Time
Type
VenueLotte Hotel Jeju, Jeju Island, Korea
Attendees– Experts: Experts from United Kingdom, New Zealand and the OECD secretariat

– Participants: Senior tax officers of the National Tax Service, and the Ministry of Finances from non-member economies in the Asia-Pacific region 

Main Contents

– Objectives and Trade-offs in designing an income tax
– Elements of an individual income tax
– Tax incentives for individuals 
– Tax treatment of dividends and capital gains of individuals
– Tax avoidance and evasion by individuals
– Taxation of the self-employed and small businesses
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