Bilateral Programme with the GDT, Mongolia


The Tax Programme of the OECD Korea Policy Centre has held a bilateral programme with the Mongolian Tax Administration (MTA) from 11st September to 13rd September 2017 in Ulaanbaatar, Mongolia.

The Mongolian economy has been grown fast in the recent years due to globalization with increased imports and exports from multinational corporations. However, the tax administration have difficulties to implement appropriate tax policies that balance with the rapid economic growth. As a result, Mongolia has been affected by tax avoidance and evasion and the impacts of these practices could be considered even stronger because the corporate tax is relatively more important as a source of revenue for Mongolia.

Accordingly, the MTA has made a request for having the Seminar with the KTC, and the seminar has been successfully held based on cooperation between the KTC and the MTA. This event has discussed how recent issues related to the key subject ‘International Taxation’ such as the BEPS deliverables from the particular perspectives of developing countries and what Tax Treaties and the Toolkits process can help Mongolia strengthen its corporate tax base.

The commissioner from the General Department of Taxation, Mongolia, Mr. Zandanbat Dorjsuren has mentioned that this seminar is such a great opportunity for all the participants from the Mongolian Tax Administration to build their capacities in the matter of taxation during his opening speech.

Also, he has explained that Mongolia is a fast developing economy with successful transition to democracy and making progress in attracting foreign so that the topic ‘international taxation’ can bring benefits on foreign direct investment and other issues related to multinational corporations to make the tax administration more transparent and effective.

Meanwhile, the director general Mr. Choonho Park has pointed out that the previous bilateral programme between the KTC and the MTA in 2010 has had positive impacts on the development of the tax administration system in Mongolia. He said that this seminar is a continuing progress and further development of the Mongolian tax administration system and policy.

The experts from Korea such as a professor, a lawyer and a Ph.D. who have field and research experiences in the area of international taxation have joined in the event as lecturers. Through the event, experts and participants have explored the field of international taxation and improved their roles as the tax investigators and revenue collectors for the government.

Overall, the seminar has provided Korean experts to enlarge their views on the field of international taxation through sharing ideas and discussing related issues with the participants, and the participants have gained advanced knowledge and enhanced understanding in the basics and best practices as well. This event has strengthened the capabilities of tax officials from the Mongolian Tax Administration in the area of international taxation. 

These are the main discussion topics during the seminar as follows.

– Introduction to International Taxation

– OECD BEPS Actions Plan

– Multi-Lateral Instruments

– Double Taxation and its solution

– Background and overview, EOIR (Exchange of Information on Request)

– Tax Treaties: OECD vs UN Model

– AEOI (Automatic Exchange of Information)

– BEPS related case study

– CBCR (Country by Country Report)

After the Seminar, the MTA has asked for launching another bilateral programme in the next year. The KTC has considered this request as a well compliment and is gladly willing to make a decision after going through the internal discussion.

※ The article regarding the seminar from the MTA website

Tax Programme, OECD Korea Policy Centre

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