The Tax Programme of the OECD Korea Policy Centre (KPC) and OECD co-organized the virtual Tax Seminar on 6-8 July 2021. 

With its agenda “Effective Use of CbC Data and the Risk Assessment Tool,” the seminar addressed the usage of CbC data and multinational corporation policy trends of the OECD member countries and Asia Pacific countries. In particular, the concept and use of the Tax Risk Evaluation and Assessment Tool (TREAT) were highlighted. The seminar combined a series of presentations with discussions based on case studies and practical examples.

The workshop provided an in-depth understanding of the CbC data, how to understand what it may be telling you about an MNE, and what other data sources may be useful to further cross-check risk indicators in the data. The workshop also provided practical examples of how to use CbC data analysis in risk assessment and how this analysis can be done using the Tax Risk Evaluation and Assessment Tool (TREAT).

The seminar has lead by the experts Ms. Debra Evans (OECD), Mr. Simon Kimber (UK), Ms. Livia Gonzaga (Australia), and Mr. David Dacal (Spain), and was attended by approximately 100 tax officials from the Asia-Pacific countries.