* CONTENTS

1. Introduction 2. Bangladesh 3. Cambodia 4. India 5. Indonesia 6. Laos 7. Myanmar 8. Mongolia 9. Nepal 10. Pakistan 11. Philippines 12. Sri Lanka 13. Vietnam 14. Summary and Conclusion

* SUMMARY

In 2008, the OECD signed a memorandum of understanding with Korea on the establishment of the OECD Korea Policy Centre. Accordingly, the OECD Korea Policy Centre was established in Korea and it is promoting the exchange of policy experiences in the Asia-Pacific region and providing support for non-OECD member countries. It serves as a resource center for supporting OECD projects and promotes projects to enhance the Asia-Pacific community's understanding of OECD's research, analysis, and standard-setting work. The OECD Korea Policy Centre’s Tax Programme Division performs the function of disseminating domestic and international tax systems and current issues in the Asia-Pacific region by sharing OECD's systems and experiences with countries in the region. 

In the area of international taxation, in order to expand the number of participating countries in the process of promoting the BEPS 1.0 project and BEPS 2.0 project since 2012, the OECD has promoted the former project together with the G20, which includes India and Indonesia in the Asia-Pacific region. For the latter project, the OECD is currently pursuing an inclusive framework in which 138 countries, including many in the Asia-Pacific region, participate.

In order for the Tax Programme Division of the OECD Korea Policy Centre to attain the fundamental purpose of its establishment, it is necessary to actively initiate international tax projects for countries in the Asia-Pacific region. Countries in the Asia-Pacific region are mainly countries that gained independence after the world war, so their tax laws and administration vary in form and content depending on the historical circumstances of each country, and in some cases, they form a unique system that is very different from that of Korea, which joined the OECD in the ‘90’s. In order to effectively pursue cooperative projects with countries in the Asia-Pacific region, it is necessary for the OECD Korea Policy Centre to get a sufficient understanding of the systems and administration of countries in the region.

From this perspective, this report intends to investigate the international tax legal system and administration of countries in the Asia-Pacific region. In particular, it focuses on matters related to the system to prevent international tax avoidance such as transfer pricing taxation, tax treaty, and the BEPS project, for which the OECD sets international standards. To this end, the researchers of this Report conduct research also on income tax laws among the domestic tax laws of each country and the administrative system for enforcing them.-

The countries subject to research in this Report are the 12 countries below that seem to have relatively low awareness of the international tax system and administration among non-OECD countries in the Asia-Pacific region.

○ Southeast Asia region (6 countries)

   - Philippines, Indonesia

   - Indochina Peninsula countries (Vietnam, Cambodia, Laos, Myanmar)

○ South Asia region (5 countries)

  - India, Pakistan, Bangladesh, Sri Lanka, Nepal

○ East Asia region (1 country)

  - Mongolia

Topics subject to research by country include tax-related government agencies, basic structure of the income tax system, international tax avoidance prevention, tax treaties, and BEPS implementation status. Research methods include literature review, collection of data from foreign organizations, and use of data from major DB suppliers.

Below, in this report, the survey results for 12 countries are described in an alphabetical order by country name.