The Tax Programme of the OECD Korea Policy Centre, in collaboration with the OECD, UN, and the OECD Türkiye Tax Center, held an online international tax seminar via Zoom on October 10 to 12, 2023. 

With its agenda “Getting Ready for Tax Treaty Negotiations: Selected Issues,” the webinar introduced various technical knowledge and skills useful for negotiating tax treaties. Aimed for tax officials who are involved or will be engaged in the negotiation, interpretation and/or administration of tax treaties, practical examples and case studies were included during the lectures. The experts illustrated the importance of understanding key concepts in the domestic legislation and treaty practice of both negotiating countries by focusing on three specific issues: hybrid entities, divergent characterisation and sourcing rules, and the use and risks of most favoured nation clauses. 

Approximately 180 officials attended the online seminar, and more than 95% of the survey participants answered that the training was helpful and up-to-date. Mr. Néstor Venegas

(OECD), Mr. Edward Barret(OECD), Ms. Patricia Brown(UN), and Ms. Jo Hammersley(UK) participated in the seminar as experts.