Bilateral Programme with the

Ministry of Finance and Revenue of Myanmar

Nay Pyi Taw, Myanmar, 29-20 March, 2013

□ The Tax Programme, OECD Korea Policy Centre hosted a Bilateral Programme with the Ministry of Finance and Revenue of Myanmar in Nay Pyi Taw for two days from 19 to 20 March 2013 in order to strengthen the capabilities of the Myanmar tax officials in the field of international taxation.

Tax seminar for tax officials in the Ministry of Finance and Revenue, Myanmar

□ Myanmar tax officials attended the lectures covering topics of theory and practice of tax treaties and transfer pricing through this Program. They were not only able to gain a fundamental knowledge on international taxation but also to have information on OECD's Global Relations Programs, roles and projects of the Tax Programme as well as the Korean culture and history.

ㅇ The event has received much positive responses from high ranking officials including Mr. Myat Maw, Director General of the Internal Revenue Department, MOFR. Mr. Maw promised they will actively participate in the upcoming OECD International Tax Seminars in S.Korea as a follow-up step to this event and also asked for expansion of programmes and seminars in the future.

□ Unlike the past cooperative projects with the World Bank and the IMF, where much of the focus was on the meetings with the highranking officials, officials in Myanmar where it is in the process of carrying out democratization and reform policy, expressed gratitude to the Tax Program for its actual contribution to the capacity development of their workers and tax policies.

[Main issues dealt at the seminar are as follows]

① Introduction to tax convention

② Interpretation of tax convention

③ Concept of permanent establishment and residence

④ Basic theories of international taxation including dividends·interests·royalties

⑤ Introduction to Transfer Pricing and Arm's Length Principle

⑥ Global Relations Programs and the roles of the KTC

⑦ Introduction to Korean history and culture

Future Plans for the IRD, Myanmar and the OECD Korea Policy Centre

□ With this programme, Mr. Myat Maw, Director General of the IRD has expressed deep interest in a Bilateral Invitation Program and promised that Myanmar officials who are scheduled to attend a OECD Tax seminar hosted by the Tax Program will be well prepared beforehand.

ㅇThe Tax Programme, OECD Korea Policy Centre has indicated that it will actively consider ways to share experience and knowledge necessary to improve the tax systems in Myanmar through a Bilateral Invitation Program within this year at the request of the IRD.

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Tax Programme, OECD Korea Policy Centre