April 2-4, 2013
The Fourth IMF-Japan High-Level Tax Conference for Asian countries, organized jointly by FAD and Japan’s Ministry of Finance in Tokyo, with extensive support from the Regional Office for Asia and the Pacific, was held from April 2—4, 2013. It was attended by 38 officials, heads, or senior officials of tax policy departments and tax administration agencies from 18 countries in Asia.
Mr. Keen, Deputy Director of FAD, and Mr. Yamasaki, Director General of the International Bureau, Ministry of Finance (MOF), Japan, delivered opening remarks. The conference covered a wide range of emerging tax issues in the region, including small business taxation, property tax reform, performance indicators for tax administration and RA-FIT, general anti-avoidance rules (GAARs), enforcement trends and compliance challenges, and ongoing discussions at international fora. FAD staff, senior officials of the MOF, Japan, leading academics from Japan, the United Kingdom, and Canada, an OECD representative, and almost all participants made presentations. The conference, the fourth in a series that began in 2009, provided participants with an excellent opportunity to effectively share their experience and freshen their knowledge on the latest and most important issues in tax policy and tax administration areas. It also offered participants a rare opportunity to expand or deepen personal relationships with peer senior officials in the region, promoting further collaboration among the tax authorities. The conference was financed by the Japan Administered Account for Selected IMF Activities (JSA).
The website contains papers and web links to papers that were presented at the Fourth IMF-Japan High-Level Tax Conference for Asian Countries. The views expressed in these papers are those of the authors only, and the presence of them, or of links to them, on the IMF website does not imply that the IMF, its Executive Board, or its management endorses or shares the views expressed in the papers.
| Day 1: Tuesday, April 2, 2013 | |
|---|---|
| Time | Remarks |
| 9:00 AM–9:30 AM | Registration |
| Opening Ceremony | |
| 9:30 AM–9:40 AM |
Opening Address Mr. Keen, Deputy Director, Fiscal Affairs Department (FAD), IMF |
| 9:40 AM–9:50 AM |
Welcome Address Mr. Yamasaki, Director-General, International Bureau, Ministry of Finance (MOF), Japan |
| 9:50 AM–10:20 AM | Photo Session |
| Recent Developments | |
| 10:20 AM–11:00 AM |
Mr. Unami, Director, Tax Bureau, MOF, Japan |
| Session on Taxation of Micro and Small Businesses — How To Deal With Informal Economy | |
| 11:00 AM–12:30 PM |
[Presentation]
|
| 12:30 PM–2:00 PM | Lunch Break |
| 2:00 PM–3:00 PM |
[Panel Discussion] Moderator: Mr. Keen, FAD, IMF Panelist: Presenters |
| Session on Performance Indicators For Tax Administration and RA-FIT | |
| 3:00 PM–4:00 PM |
[Presentation]
|
| 4:00 PM–4:30 PM | Coffee Break |
| 4:30 PM–5:30 PM |
[Panel Discussion] Moderator: Mr. Masters, FAD, IMF Panelist: Presenters |
| Day 2: Wednesday, April 3 | |
| Time | Remarks |
| Session on Property Tax Reform | |
| 9:00 AM–10:30 AM |
[Presentation]
|
| 10:30 AM–11:00 AM | Coffee Break |
| 11:00 AM–12:30 PM |
[Panel Discussion] Moderator: Mr. Keen, FAD, IMF Panelist: Presenters |
| 12:30 PM–2:00 PM | Lunch Break |
| Session on General Anti-Avoidance Rules | |
| 2:00 AM–3:00 PM |
[Presentation]
|
| 3:30 PM–4:00PM | Coffee Break |
| 4:00 PM–5:00 PM |
[Panel Discussion] Moderator: Mr. Nakayama, FAD, IMF Panelist: Presenters |
| Day 3: Thursday, April 4 | |
| Time | Remarks |
| Session on Enforcement Trends and Compliance Challenges | |
| 9:00 AM–10:30 AM |
[Presentation]
Moderator: Tan Sri Dr. Mohd. Shukor Mahfar, CEO of Inland Revenue Board of Malaysia Panelist: Professor Masui, University of Tokyo |
| 10:30 AM–11:00 AM | Coffee Break |
| 11:00 AM–12:30 PM |
[Presentation] [Panel Discussion] Moderator: Mr. Sharma, Director General, Inland Revenue Department, Nepal Panelist: Professor Masui, University of Tokyo |
| 12:30 PM–2:00 PM | Lunch Break |
| 2:00 PM–3:00 PM |
[Presentation] Moderator: Mr. Masters, FAD, IMF |
| Session on Ongoing Discussions at International Fora — Global Forum on Transparency and EOI for Tax Purposes | |
| 3:00 PM–4:00 PM |
[Presentation] Mr. Donal Godfrey, Global Forum Secretariat, OECD |
| Closing Session | |
| 4:00 PM–4:15 PM |
Closing Remarks
Mr. Keen, IMF |
