The Tax Programme of the OECD Korea Policy Centre(KPC), in collaboration with the OECD, the United Nations Department of Economic and Social Affairs (UNDESA), and  the Asian Development Bank (ADB) organised a workshop on “Practical Workshop on the Negotiation of Tax Treaties” from 2–6 November 2026, Seoul, Korea. The workshop was attended by 29 tax officials in the Asia-Pacific region and 6 speakers from the OECD, UNDESA, Australian Government Treasury and ADB. The speakers included Néstor Venegas (OECD), Edward Barret(OECD), Sara Shearmur (OECD), Ronita Ram (Australia), Irving Ojeda (UNDESA) and Fuchi Hsieh(ADB). 

On the first day, Director General of the KTC, Kyungchan Park officially opened the event with welcoming remarks. With a strong emphasis on practical understanding, the workshop aimed to provide participants with hands-on experience in the tax treaty negotiation process, thereby enhancing their understanding of the practical aspects of tax treaty negotiations. To prepare for the workshop, participants first took part in a two-day virtual workshop held in advance, during which they learned about tax treaty models, as well as the fundamental and basic principles of tax treaties. Building on the foundational knowledge acquired through the virtual workshop, the in-person workshop in Seoul took the form of a simulated negotiation of a bilateral double-tax treaty between two fictional countries, which are ‘Fredonia’ and ‘Utopia’. The simulated negotiation was based on treaty models, the tax treaties that each of them has signed with other countries, and the domestic tax systems of the two countries. Each participant became an active debater, assigned to two teams-one representing ‘Utopia’, the other representing ‘Fredonia’. All teams were assigned an instructor to help their group discussions and each member had an opportunity to lead the discussions. 

To prepare for the discussion, participants were given a description of the basic facts and tax laws of two fictional countries, Utopia and Fredonia, and a preview of the contents of Utopia's model treaty. They had time to prepare for the negotiations through discussion in the morning, and in the afternoon, a mock negotiation session was held, followed by a Plenary Session. During the plenary, participants presented key points and issues raised during their respective group discussions, allowing all participants to gain an overview of the discussions and outcomes across the different groups.