The 79th OECD Tax Seminar on“Tax Treaties: Special Issues"

(10-15 June 2013, Seoul Centermark Hotel]

□ The Tax Programme, OECD Korea Policy Centre(Director General: Kyu Bum Cho) hosted the 79th OECD International Tax Seminar on Tax Treaties: Special Issues on 10-15, June, 2013 at Centermark Hotel in Seoul, Korea.

□ In this seminar, 20 tax officials from 14 different countries including Russia, India, Philippines and Cambodia attend lectures, case studies and group discussions on OECD Model Tax Treaties. Participants were able to deepen their understanding about Tax Treaties and also enhance their practical abilities.

ㅇ Participants actively participated in discussing issues related to interpretation of OECD Model Tax Treaties. They also assessed that by analyzing and presenting group case studies, they were able to learn in-depth practical knowledge applicable in their respective offices.

Main Issues of the Seminar

□ Major issues dealt at the seminar are as follows:

- Introduction to the tax treaties and permanent establishment

- Taxation of property, capital gains and human service 

- International tax issues, including celebrities and athletes 

□ Three experts, David Partington(OECD), Edward Barret(OECD) and Jung Hong Kim(OECD Korea Policy Centre) shared the latest international issues and know-hows to strengthen the working capabilities of the seminar's participants.

○ Participants were able to not only strengthen their working ability but also gain significant interest in topics regarding international tax. They also showed sincere appreciation to the KTC and its members for hosting and managing the event.

Closing Ceremony & Experiencing the Korean History and Culture

ㅇ On Saturday, participants went on a study tour to visit places such as Gyeongbok palace, N-Tower and Namdaemoon Market which helped the participants further learn and deepen their understanding about the Korean culture and history.

Tax Programme, OECD Korea Policy Centre