Bilateral Programme with IRD, Myanmar

The OECD Korea Policy Centre (Tax Programme) has conducted the bilateral programme with the Internal Revenue Department, Myanmar on 9-10 February 2017. The event has been held in Naypyidaw, the capital of the country. The main subject for the seminar was ‘Principle of Tax Treaties: Theory and Application’. More than 30 experienced senior tax officials and experts who have interests and expertise in this topic have participated from both country Korea and Myanmar.

This seminar has examined a number of important and challenging tax treaty issues in depth, related to the application of treaties. The main focus has been on understanding the principles and practices based on current issues and challenges.

The facilitators from Korea have provided lectures and guided the discussions of issues raised in case studies and court decisions. Participants, tax officials from the Internal Revenue Department Myanmar, have also been involved in important issues related to the tax treaty matters such as consideration of competent authority issues and the negotiation of tax treaties for their country.

The topic has mainly covered as follows,

– Problems caused by the permanent establishment and its solution

– Tax treaties and the special issues

– Introduction to the application and interpretation of tax treaties

– Challenges for dealing with passive income such as interests, dividends and royalty

– The principle and solution for treaty shopping

– The strategies of tax treaty negotiation and international taxation policy in Korea