The Tax Programme of the OECD Korea Policy Centre (KPC), in collaboration with the OECD Global Relations Programme (GRP), organized an International Tax Workshop on the Mutual Agreement Procedure (MAP) at the President Hotel in Seoul, Korea, from October 30 to November 3, 2023.

The workshop aimed to enhance both knowledge and practical experience in resolving tax treaty-related disputes under the Mutual Agreement Procedure (MAP). Participants explored various aspects of the MAP, including its fundamental concepts and processes. Active discussions and case studies were conducted, allowing participants to share their practical experiences and insights, thereby deepening their understanding of the guidelines and procedures of MAP programs implemented in participating countries. Diverse perspectives on approaches to resolving MAP issues were presented during group discussions, with participants bringing their ideas and suggestions into plenary sessions where experts and attendees collaboratively sought solutions to the case studies. It is anticipated that through the discussion and analysis of these case studies, delegates will broaden their understanding of the overall process and develop practical skills related to the MAP.

Thirty-five tax officials from 19 non-OECD countries in the Asia-Pacific region participated in the workshop, including tax officials from Korea’s priority partner countries for Official Development Assistance (ODA).

The expert panel comprised Ms. Sandra Knaepen (OECD), Mr. Sriram Govind (OECD), Ms. Allit Lohbeck (Germany), Ms. Maggie Carver (United States), and Mr. Ciaran Macken (United Kingdom).

As a welcome event prior to the workshop, an ice-breaking session was organized by the Tax Programme, which included an introduction to Korean greetings. On Cultural Day (November 1st), participants enjoyed a tour of Seoul, visiting various attractions, including Gyeongbokgung Palace, N-Seoul Tower, and Bukchon Village.