The OECD Korea Policy Centre has conducted the 101st tax seminar regarding international tax avoidance and BEPS from May 8th to 13th in Seoul. The seminar mainly addresses issues, challenges, and technical tools that cover BEPS actions and practices.
For the seminar, Ms. Sandy Radmanesh (Ministry of Finance, Germany), Mr. Carlo Fabian Fedele (Australia Taxation Office), and Ms. Asa Ulnka Olsson (Swedish Tax Agency) have been invited as experts for giving lectures and leading discussions on the topics.
Participants from more than 12 countries have actively participated in the discussions and elaborated on the issues encountered in their professional practice, relating the international standards to their country’s legislation, policies, and practices.
Following are the main issues discussed during the seminar.
– Overview on BEPS
– Action 1: Addressing the tax challenges of the digital economy
– Action 2: Neutralizing the effects of Hybrid Mismatch Arrangements
– Action 3: Designing Controlled Foreign Company Rules
– Action 4: Limiting Base Erosion involving Interest Deductions
– Action 5: Harmful Tax Practices
– Action 6: Preventing the Granting of Treaty Benefits in Appropriate Circumstances
– Action 7: Preventing the Artificial Avoidance of Permanent Establishments
– Action 8-10: Transfer Pricing
– Action 11: Measuring and Monitoring BEPS
– Action 13: Transfer Pricing Documentation and CBCR
– Action 14: Dispute Resolution
– Action 15: Developing a Multilateral Tax Instrument
Tax Programme, OECD Korea Policy Centre