Conference

Day One, Tuesday, April 7, 2015

Registration

Opening Ceremony

Opening Address–Mr. Vitor Gaspar, Director, Fiscal Affairs Department (FAD), IMF Remarks

Welcome Address – Mr. Takuji Tanaka, Deputy Director-General for International Tax Policy, Ministry of Finance (MOF), Japan

Photo Session and Coffee Break

Tax Incentives

Tax incentives aiming to attract foreign direct investments (FDI) often led to harmful tax competition that reduces tax revenue without creating offsetting benefits to the host country. This session—which will draw on and inform IMF-led work for the G20 Development Working Group—will discuss options for ensuring that any tax incentives offered are efficient and effective, and explore case studies presented by participating countries.

Presentations:

• Mr. Michael Keen, Deputy Director, FAD, IMF Presentation
• Professor Motohiro Sato, Hitotsubashi University Presentation
• Professor Naoyuki Yoshino, Dean, and Mr. Victor Pontines, Asian Development Bank Institute Presentation
• Mr. Astera Primanto Bhakti, Assistant Minister for State Revenue, MOF, Indonesia Presentation
• Mr. Chudamani Sharma, Director General, Inland Revenue Department, Nepal Presentation
• Dr. Mahbubur Rahman, Member, National Board of Revenue, Bangladesh Presentation

Coffee Break

Presentations (continued):
Panel Discussion:

Moderator: Ms. Soledad Emilia Cruz, Assistant Secretary, Department of Finance, the Philippines

Panelists:

• Presenters

Lunch Break

Improving Tax Compliance – Recent Developments

This session, which will draw on a recent paper prepared for the IMF Executive Board, will explore experience and evidence on a range of ways in which revenue administrations can strengthen compliance, including the measurement and analysis of ‘compliance gaps.’ It will take stock of recent evidence on what drives compliance, and some instruments (such as electronic fiscal devices and lotteries) that some countries have used to improve it. The session also covers exchange of information.

Presentations:

• Mr. Keen, FAD, IMF and Ms. Debra Adams, FAD, IMF Presentation
• Mr. Masaaki Kaizuka, Deputy Commissioner (International), National Tax Agency (NTA), Japan Presentation
• Ms. Quek Puay Kiang, Tax Director, Inland Revenue Authority of Singapore Presentation

Coffee Break

Panel Discussion:

Moderator: Mr. Richard Wong, Commissioner, Inland Revenue Department, Hong Kong

Panelists:

• Presenters

TADAT (Tax Administration Diagnostic Assessment Tool)

The session will update participants on the development of TADAT, a tool to help revenue administrations identify the strengths and weaknesses in their performance as a preliminary to improvement. TADAT is intended for a full launch in November 2015, and this will be an important opportunity for participants to contribute further to its shaping and assess its potential benefits to them.

Presentation:

• Mr. Keen, FAD, IMF Presentation

Day Two, Tuesday, April 8, 2015

Wealth-related Taxes

Income and wealth inequality is an increasing concern in many countries. This session will focus on the wide range of taxes related to wealth, including those on its holding and transfer, inheritance and gift taxes and property taxes. It will also discuss their pros, cons and practicalities, present practices in the region and explore case studies of experiences and lessons in participating countries.

Presentations:

• Mr. Michael Keen, FAD, IMF Presentation
• Mr. Kiyoshi Nakayama, FAD, IMF
• Professor Shigeki Morinobu, Chuo University Presentation
• Ms. Kim Jacinto-Henares, Commissioner, Bureau of Internal Revenue, the Philippines Presentation
• Mr. Nguyen Van Phung, Director General, Corporate Tax Management Department, General Department of Taxation, Vietnam Presentation
• Ms. Ruzana Jajuri, Principal Assistant Secretary, Presentation and Ms. Norkhairiah Zainuddin, Senior Assistant Secretary, MOF, Malaysia Presentation

Coffee Break

Panel Discussion:

Moderator: Dr. Warotai Kosolpisitkul, Director, Tax Policy Bureau, Fiscal Policy Office, MOF, Thailand

Panelists:

• Presenters

Lunch Break

Implementation Strategies for Increasing the Impact of Tax Administration Reforms

Revenue administrations are continuously evolving to respond to policy and technology developments and to changes in the business and social environment. Around the globe, tax administrations exist at all stages of development. Some face the challenge of developing the very basic foundations of a competent tax administration with chronically weak financial, human resource, and technological capacity. Others have already strong administrations that exist in an already well developed government political and institutional context. These administrations seek to build on current strong compliance to maximize the revenue potential from well developed taxes. Much technical assistance from the international community focuses on lifting the performance of the first group, but traction with reforms is often weak and outcomes could be much stronger in many cases. The presentation will focus on the insights from past TA about the requirements for effective management of revenue administration reform programs. The panel discussion will be an opportunity for participants to draw lessons that will help increase traction with reform programs at all levels.

Presentations:

• Ms. Adams, FAD, IMF Presentation
• Dr. Mohd Shukor Mahfar, CEO of Inland Revenue Board, Malaysia Presentation
• Mr. Awan Nurmawan Nuh, Secretary of Directorate General of Taxes, Indonesia Presentation
• Mr. Jinliang Yang, State Administration of Taxation, China Presentation
• Ms. Jacinto-Henares,Bureau of Internal Revenue, the Philippines Presentation

Coffee Break

Panel Discussion:

Moderator: Ms. Adams, FAD, IMF

Panelists:

• Presenters

Day Three, Thursday, April 9, 2015

Challenges in International Taxation for Developing Countries

International taxation is now one of the most acute and important issues for both advanced and developing countries. While developing countries are often urged to introduce the latest and internationally-agreed upon tax rules that enable authorities to address cross-border tax avoidance and train cadres to be experts on international taxation, it is critical to build an effective tax system and tax administration as a whole. The session starts with updates on the G20-OECD work on Base Erosion and Profit Shifting (BEPS), followed by a discussion of each participant country’s challenges in international taxation and how the IMF, and other international or regional organizations as well as advanced countries, can help developing countries build capacity and build an effective tax system and administration.

Registration

Opening Address

• Mr. Michael Keen, Fiscal Affairs Department, (FAD), IMF

Welcome Address

• Mr. Asakawa, Director General, International Bureau, MOF, Japan, and Chair, Committee of Fiscal Affairs, OECD

Presentations:

• Mr. Keen, FAD, IMF Presentation
• Mr. Tanaka, MOF, Japan Presentation
• Ms. Liz Chien, OECD Presentation
• Mr. Wang Jianfan, Director General, Tax Policy Department, MOF, China Presentation
• Mr. Ashish Kumar, Director, Central Board of Direct Taxes, MOF, India Presentation
• Ms. Saowakon Meesang, Revenue Department, Thailand Presentation
• Mr. Nakayama FAD, IMF Presentation

Coffee Break

Panel Discussion

Moderator: Professor Yoshihiro Masui, University of Tokyo

Panelists:

• Mr. Ichiro Suzuki, Lixil
• Mr. Mikio Yasutake, Mitsubishi UFJ Financial Group

Lunch Break

Tax Treaties

The number of tax treaties concluded by countries in the region has increased considerably in the last decade. These involve a trade off: between the possible encouragement of FDI and the revenue impact of the restrictions imposed on source country taxation and treaty shopping. This session will discuss experiences and evidence on the effects of tax treaties, and aims to identify key tax policy considerations when deciding whether to enter treaty.

Presentations:

• Mr. Kentaro Ogata, Director for Tax Treaties and International Affairs, MOF, Japan Presentation
• Mr. Kiyoshi Nakayama, FAD, IMF Presentation
• Mr. Wong, Inland Revenue Department, Hong Kong Presentation
• Mr. Phung, General Department of Taxation, Vietnam Presentation
• Mr. Ulziisaikhan Dash, Director, Budget Policy and Planning Department, MOF, Mongolia Presentation

Coffee Break

Panel Discussion

Moderator: Dr. Mahfar, Inland Revenue Board of Malaysia

Panelists:

• Mr. Yuji Miyaki, Asian Development Bank
• Mr. Akira Inubushi, Mitsui & Co. Ltd

Summing-up and Concluding Remarks—Mr. Keen, FAD, IMF