On 17-18 November 2025, the Korea Tax Centre(KTC) hosted a virtual event in cooperation with the OECD Centre for Tax Policy and Administration and Malaysian Tax Academy. On the first day of the workshop, Mr. Inwoong Hwang, Director-General of KTC, gave an opening speech to kick off the event. Mr. Mark Johnson from OECD also delivered the opening address and introduced the event.

During the sessions of the first day, Ms. Nicole Casey(OECD) introduced Overview of Action 13 and Building Blocks of CbC, Other Elements of Implementation of CbCR and Risk Assessment and TREAT(Tax Risk Evaluation and Assessment Tool) providing comprehensive explanations and addressing essential concepts. 

For Session 1, the core concepts of CbC reporting, main scope and reporting template, Peer Review process were thoroughly introduced. For Session 2, Building Blocks of CbC, Domestic Legislation, Exchange of Information Framework and Appropriate Use were examined. For Session 3,  Confidentiality Assessment for Automatic Exchange of Information was introduced by Ms. Jasmina Trajkovski(OECD). Responding to participants' questions, the experts carried on with a passionate lecture and discussion.

On the second day,  Ms. Nicole Casey(OECD) continued session 5 on Risk Assessment and the TREAT(Tax Risk Evaluation and Assessment Tool). Through the session, she thoroughly examined the concept of Risk Assessment and requirements of the process, as well as the benefits of CbC reporting data. She also analysed the method of using TREAT and the process of CbC data analysis with the TREAT. On the same day, Australian Taxation Office presented the Effective Use of CbC Reporting Data, mainly on the theme of Background to CBC reporting in Australia, Use of CBC reporting data for high-level risk assessment, case study and Challenges and limitations. State Revenue Committee of the Republic of Armenia and Türkiye also shared their Challenges and Successes of CbCR Implementation. Tax Inspectors Without Borders (TIWB) shared experiences of the pilot programmes concerning the use of CbCR data. HMRC presented the institution's experience of providing support to TIWB countries. 

196 participants from 25 jurisdictions attended the workshop and actively engaged with the sessions.