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OECD Workshop on MAP (Mutual Agreement Procedure)


The Tax Programme of the OECD Korea Policy Centre (KPC), in collaboration with the OECD GRP, organized the International Tax workshop on Mutual Agreement Procedure at the President Hotel in Seoul, Korea from October 30 to November 3, 2023.


The workshop aimed at developing both knowledge and practical experience about resolving tax treaty-related disputes under the Mutual Agreement Procedure(MAP). Participants explored different aspects of the MAP, including the basic concepts and processes of the MAP. Discussions and case studies were actively held, and the participants shared their practical experiences and knowledge, thereby deepening their knowledge about the guidelines and procedures of MAP programmes implemented in participating countries. Various views and opinions on the approach to resolving MAP issues were raised in each case study during group discussions, and the groups brought their ideas and suggestions into the plenary sessions where all the experts and participants collaborated to find possible solutions to the case studies. It is expected that as a result of discussing and analyzing case studies, delegates would be able to broaden and understand the overall process and practical skills regarding the MAP.


35 tax officials from 19 non-OECD countries in the Asia-Pacific region participated in the workshop. Tax officials from Korea’s priority partner countries of ODA also participated in the workshop.


The experts included Ms. Sandra Knaepen(OECD), Mr. Sriram Govind(OECD), Ms. Allit Lohbeck(Germany), Ms. Maggie Carver(United States of America), and Mr. Ciaran Macken(United Kingdom).


As a welcome event before the workshop, an ice-breaking event was organized by the Tax Programme, which included learning Korean greetings. On the cultural day(November 1st), all the participants had a tour around Seoul, enjoying various tourist attractions including Gyeongbokgung Palace, N-Seoul Tower, and Bukchon Village.








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