Korea Tax Centre(KTC) hosted the Knowledge Exchange Training Programme (KETP) for the Directorate General of Taxes of the Indonesia Ministry of Finance in Bali, Indonesia, 13-15 November, 2023. The programme addressed broader concepts and recent issues of Tax Avoidance and also suggested policy recommendations for the Indonesian Tax Authority.
The three-day seminar focused on the agenda of ‘Preventing Tax Avoidance.’ Beginning with the introduction on several key concepts of the Base Erosion and Profit Shifting(BEPS) Project, Action 2, 4, and 12, general trends and the economic analysis of anti-tax avoidance in the Asia-Pacific region were explained in depth. Finally, General Anti-Avoidance Rules(GAAR) and Principal Purpose Test(PPT) were discussed in accordance with the tax law and trends of Indonesia.
The programme was attended by 30 tax officials the Directorate General of Taxes of the Indonesia Ministry of Finance. Three experts, Mr. Juan Carlos Pérez-Peña(OECD), Mr. Yoon Oh(Hanyang University), Mr. Joon Seok Oh(Sook Myung Women’s University), provided in-depth lectures, and all the participants enthusiastically asked questions to the speakers and actively participated in the discussions.
Tax Programme, OECD Korea Policy Centre