The Tax Programme of the OECD Korea Policy Centre, in collaboration with the OECD, hosted an online international tax webinar <Q&A Webinar on Subject to Tax Rule (STTR)> on Friday, 19 April (16:30-18:30) via Zoom.

The webinar covered the topic of 'Subject to Tax Rule (STTR)' and discussed the concept of STTR, STTR treaties and provisions, and the its relationship to Pillar 2. In particular, the experts discussed the detailed concepts of STTR and shared their experiences to enhance participants' understanding, and the Q&A session after the online lecture provided participants with an opportunity to deepen their understanding. 

The virtual webinar was designed to build the capacity of officials involved in the negotiation, interpretation and application of tax treaties and was attended by more than 116 tax officials from OECD member and non-member countries. The speakers included John Stokes (OECD), Yves Van Brussel (OECD) and Angus Brackenreg (ATO, Australia).