The OECD Korea Policy Centre (Tax Programme) has hosted the bilateral programme in collaboration with the General Department of Taxation, Cambodia on 22-24 February 2017. The seminar has been titled as ‘Introduction of Income Tax System: Policy and Administration’ and it has been held in Phnom Penh, Cambodia. Since the GDP per capita drastically rises in Cambodia, the settlement of income tax system has been required to increase the tax base and stabilize the tax system simultaneously. For this reason, the main subject for the seminar is considered highly relevant to the Cambodian current economic status.

Around 40 senior tax officials and experienced experts who have interests and expertise in this topic from both countries Korea and Cambodia have actively participated in the seminar. The purpose of this workshop on income tax system was to discuss significant tax policy issues in a multilateral setting and share country experiences on these issues. Accordingly, the content of this workshop has been decided on an annual basis in consultation with the participants in order to focus on the most pressing issues that Cambodia faces. This seminar has examined a number of important and challenging income tax issues in depth. The main focus has been on understanding the principles and practices based on current issues and challenges of the income tax system.

The instructors from the Korean government have provided lectures and led the discussions of issues raised in case studies and court decisions. Also, participants are involved in learning Korea's experience and considering important issues related to the income tax such as establishment of the appropriate income tax system for their country.

The following are the main discussion issues during the seminar,

- Structure of Korean Taxation and selected issues

- Administration of Income Taxes

- OECD’s current tax policy issues and global relations programme

- Introduction to the Korean Income Tax System