The Tax Programme of the OECD Korea Policy Centre has held a bilateral programme with the Maldives Inland Revenue Authority & Maldives Tax Academy from 30th April to 1st September 2016 in Male, Maldives. This event has strengthened the capabilities of tax officials from the Maldives Inland Revenue Authority & Maldives Tax Academy in the area of international taxation.

Maldives as developing country has been affected by tax avoidance techniques, but the impacts of these practices could be considered even stronger because the corporate tax is relatively more important as a source of revenue for Maldives. Thus, this event has discussed how recent issues related to the key subject 'International Taxation' such as the BEPS deliverables from the particular perspectives of developing countries and what Tax Treaties and the Toolkits process can help Maldives strengthen its corporate tax base.

Through the event, experts and participants have explored the field of international taxation and improved their roles as the tax investigators and revenue collectors for the government. Also, the seminar has given a great opportunity to all the participants from the Maldives Inland Revenue Authority & Maldives Tax Academy to build their capacities in the matter of taxation. Overall, the seminar has provided Korean experts to enlarge their views on the field of international taxation through sharing ideas and discussing related issues with the participants, and the participants have gained advanced knowledge and enhanced understanding in the basics and best practices as well.

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

- Recent Development of the BEPS Project and Current Issues

- Principles of Tax Treaties and International Taxation

- Transfer Pricing: Theory and Practice

- E-Tax system of Korea

- Tax Policy on Thin Capitalization

- Transfer Pricing Issues in the OECD/G20 BEPS Project