The OECD Korea Policy Centre (Tax Programme) has conducted a bilateral programme with the General Department of Taxation Cambodia on 12-14 January 2016 in Phnom Penh, Cambodia. This event was to strengthen the capabilities of tax officials from the General Department of Taxation Cambodia in the area of Tax Treaty Negotiation by reviewing its basics and practices.

The key subject for this event ‘tax treaty negotiation’ is such a comprehensive and practical issue especially when globalization and open trade have influenced Cambodia economically and politically. The main purpose of the workshop has been to provide practical tax treaty negotiation experience as well as an understanding of the policy issues and technical problems frequently encountered in negotiations. The instructors included experienced treaty negotiators from Korea.

In the seminar, participants have gained a good understanding of the provisions of a tax treaty and familiarized themselves with them through lectures and group discussions. Accordingly, the seminar has improved their roles as the revenue collectors and negotiators for the government. The seminar has given a great opportunity to staffs from the General Department of Taxation Cambodia to build their capacities of taxation.

The Director General of the OECD Korea Policy Centre has mentioned that the workshop would build a better mutual cooperation in the field of taxation between Korea and Cambodia. Overall, the seminar has provided participants with advanced knowledge and enhanced understanding in tax treaty negotiation and its basics and best practices. 

These are the main discussion topics during the seminar as follows.

- Recent Development of the BEPS Project

- Development and Negotiation of Tax

- Examples of Investor Claims Arising from Tax Administration

- Tax Treaty Negotiation: Basics and Practice

- Tax Treaty Policy of Korea

- Interpretation, Implementation Issues after enforcement of Treaties