The Korea Tax Centre (KTC) successfully conducted the Knowledge Exchange Training Programme (KETP) for the Directorate General of Taxes of the Indonesian Ministry of Finance in Bali, Indonesia, from November 13 to 15, 2023.

The program focused on comprehensive concepts and contemporary issues related to tax avoidance, offering strategic policy recommendations for the Indonesian Tax Authority.

The three-day workshop centered on the agenda of "Preventing Tax Avoidance."

It commenced with an introduction to key concepts of the Base Erosion and Profit Shifting (BEPS) Project, specifically focusing on Actions 2, 4, and 12.

In-depth explanations were provided regarding general trends and economic analyses of anti-tax avoidance measures in the Asia-Pacific region.

The discussions culminated in an examination of General Anti-Avoidance Rules (GAAR) and the Principal Purpose Test (PPT) within the framework of Indonesian tax law and prevailing trends.

The program was attended by 30 tax officials from the Directorate General of Taxes of the Indonesian Ministry of Finance.

Three distinguished experts—Mr. Juan Carlos Pérez-Peña (OECD), Mr. Yoon Oh (Hanyang University), and Mr. Joon Seok Oh (Sook Myung Women's University)—delivered in-depth lectures.

Participants demonstrated their active engagement by asking insightful questions and actively contributing to discussions throughout the program.