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Knowledge Exchange and Training Programme for the Tax Administration of the Republic of Serbia


The Tax Programme of the OECD Korea Policy Centre (KPC) hosted Knowledge Exchange Training Programme (KETP) for the tax officers of the Tax Administration of the Republic of Serbia in Belgrade, Serbia, 24-25 November, 2022. The programme addressed the recent issues and trends in tax administration policies and Korea's tax administration policy experience.


The seminar focused on the introduction to the background of the BEPS project and key concepts agreed upon by the international community such as minimum standards, an explanation of major issues and discussion trends in multilateral instruments (MLIs), different concepts of digital taxation, an overview of the transfer pricing taxation system, Tax Investigation and Risk Analysis of Multinational Enterprises, and OECD Model Tax Treaty. The KTC shared Korea's experiences of applying and interpreting tax treaties in practice.


The programme was attended by 47 tax officials of the Tax Administration of the Republic of Serbia, and experts from OECD and Korea-Mr. Edward Barret (OECD), Mr. Sewha Lee, Ms. Seonyoung Kim, Mr. Kyeonggeun Lee, Mr. Joonseok Oh-. Through prior discussion, the seminar included the needs of the Serbian Tax Administration and provided lectures on key concepts related to international taxation, the OECD Model Tax Treaty, and the direction of application and interpretation of tax treaties by Korean tax authorities, thereby enhancing the participants' overall satisfaction with the program.

The 6th Family Policy Experts Meeting in the Asia-Pacific Region Workshop on Merger Control