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Workshop 2025-06-02~2025-06-05
The workshop on Preparing for Tax Treaty Negotiations was designed to provide foundational and practical knowledge on Tax Treaty Negotiations to participants from the Asia-Pacific region. A total of 28 tax officials attended the workshop. The workshop was conducted by experts from OECD, UNDESA and the ADB. Mr. Edward Barret and Mr. Néstor Venegas from OECD, Ms. Sathi Meyer-Nandi and Mr. Andreas Eide from ADB and Ms. Patricia A. Brown from UN delivered in-depth lectures, sharing their extensive knowledge and experience in Tax Treaty Negotiations. The workshop aimed to enhance participants' understanding of basic concepts, practical strategies, and overall operational practices for effectively addressing Tax Treaty Negotiations.
On the first day of the workshop, Mr. Ryun Joo Lee, Executive Secretary of KPC gave an opening speech to kick off the event. A lecture by Mr. Néstor Venegas provided an introduction to the fundamentals and specific concepts related to Tax Treaty. Ms. Patricia A. Brown also delivered a session covering general policy considerations, negotiation strategies, and practical preparations that are commonly required in Tax Treaty Negotiations. Following this, in-depth sessions based on the practices of OECD Model and UN Model were conducted to explore the details of key provisions and case studies related to each provisions were examined. A core concept of Tax Treaty, namely Permanent Establishment, was covered in detail by Mr. Edward Barret. Furthermore, detailed lectures continued on Passive Income, including sessions by Mr. Andreas Eide, providing in-depth insights into the application of provisions across different scenarios. Mr. Edward Barret guided participants through the details of the various types of personal income such in different contexts.
Participants actively engaged with the lectures, asking questions about how specific provisions could be applied in the context of their own countries. The workshop also included case study sessions that enabled participants to practice applying fundamental concepts, offering a multifaceted learning experience. The workshop concluded successfully on 5 June with a group discussion session in the afternoon, wrapping up 4 days of intensive training.