{ "title": "$name", "publication": "IMF Seminars, January 1, 1901", "sourceUrl": "https://www.imf.org/zh/news/seminars/conferences/2016/12/31/emerging-tax-issues-in-asia", "canonical": "https://www.imf.org/zh/news/seminars/conferences/2016/12/31/emerging-tax-issues-in-asia", "overlayPath": "/zh/news/seminars/conferences/2016/12/31/emerging-tax-issues-in-asia/index.md", "summary": "$name 研讨会 $name The IMF and Japanese Ministry of Finance co-hosted the Sixth IMF-Japan High-Level Tax Conference for Asian Countries on April 7 to 9 in Tokyo.", "publishDate": "0001-01-01", "sections": [ { "heading": "Event overview", "content": "- The IMF and Japanese Ministry of Finance co-hosted the Sixth IMF-Japan High-Level Tax Conference for Asian Countries on April 7 to 9, 2015 in Tokyo.\n- The workshop was financed by the Japan Administered Account for Selected IMF Activities (JSA).\n- Conference objectives:\n - Discuss tax policy and tax administration challenges facing Asian countries.\n - Share case studies and practical experiences among participating revenue authorities, academics, and international organizations.\n - Inform IMF-led work for the G20 Development Working Group and related international efforts." }, { "heading": "Day One — April 7, 2015: Tax incentives; Improving tax compliance; TADAT", "content": "- Opening:\n - Opening Address – Mr. Vitor Gaspar, Director, Fiscal Affairs Department (FAD), IMF.\n - Welcome Address – Mr. Takuji Tanaka, Deputy Director-General for International Tax Policy, Ministry of Finance (MOF), Japan.\n- Tax Incentives session: focus and issues\n - Theme: 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.\n - Purpose: Discuss options for ensuring that any tax incentives offered are efficient and effective; explore case studies presented by participating countries.\n - Presenters included: Mr. Michael Keen; Professor Motohiro Sato; Professor Naoyuki Yoshino and Mr. Victor Pontines; Mr. Astera Primanto Bhakti; Mr. Chudamani Sharma; Dr. Mahbubur Rahman.\n - Panel Moderator: Ms. Soledad Emilia Cruz.\n- Improving Tax Compliance — Recent Developments:\n - Theme: Explore experience and evidence on ways revenue administrations can strengthen compliance, including measurement and analysis of “compliance gaps.”\n - Instruments covered: electronic fiscal devices, lotteries, and exchange of information.\n - Presenters included: Mr. Michael Keen; Ms. Debra Adams; Mr. Masaaki Kaizuka; Ms. Quek Puay Kiang.\n - Moderator: Mr. Richard Wong.\n- TADAT (Tax Administration Diagnostic Assessment Tool):\n - Purpose: Update participants on the development of TADAT, a tool to help revenue administrations identify strengths and weaknesses in performance as a preliminary to improvement.\n - Planned launch: TADAT is intended for a full launch in November 2015.\n - Presentation by: Mr. Michael Keen." }, { "heading": "Day Two — April 8, 2015: Wealth-related taxes; Implementation strategies for tax administration reforms", "content": "- Wealth-related Taxes session: focus and issues\n - Theme: Taxes related to wealth (holding and transfer), including inheritance and gift taxes and property taxes; discussion of pros, cons, practicalities, regional practices, and country case studies.\n - Presenters included: Mr. Michael Keen; Mr. Kiyoshi Nakayama; Professor Shigeki Morinobu; Ms. Kim Jacinto-Henares; Mr. Nguyen Van Phung; Ms. Ruzana Jajuri; Ms. Norkhairiah Zainuddin.\n - Moderator: Dr. Warotai Kosolpisitkul.\n- Implementation Strategies for Increasing the Impact of Tax Administration Reforms:\n - Theme: Lessons from past technical assistance about requirements for effective management of revenue administration reform programs across administrations at different development stages.\n - Focus: Improving traction with reforms, capacity building, and operationalizing reforms in weak financial, human resource, and technological environments as well as maximizing revenue potential in stronger administrations.\n - Presenters included: Ms. Debra Adams; Dr. Mohd Shukor Mahfar; Mr. Awan Nurmawan Nuh; Mr. Jinliang Yang; Ms. Kim Jacinto-Henares.\n - Moderator: Ms. Debra Adams." }, { "heading": "Day Three — April 9, 2015: Challenges in international taxation; Tax treaties; Concluding remarks", "content": "- Challenges in International Taxation for Developing Countries:\n - Theme: Update on G20-OECD work on Base Erosion and Profit Shifting (BEPS); discussion of participant countries’ challenges in international taxation; how IMF and other organizations can help build capacity and effective tax systems and administrations.\n - Opening and welcome addresses by IMF and MOF officials; presentations by OECD and national tax authorities.\n - Presenters included: Mr. Michael Keen; Mr. Asakawa; Mr. Tanaka; Ms. Liz Chien; Mr. Wang Jianfan; Mr. Ashish Kumar; Ms. Saowakon Meesang; Mr. Nakayama.\n - Moderator for panel: Professor Yoshihiro Masui.\n - Panelists included private sector representatives such as Mr. Ichiro Suzuki and Mr. Mikio Yasutake.\n- Tax Treaties session: focus and issues\n - Theme: Significant increase in the number of tax treaties in the region and the trade-off between encouraging FDI and the revenue impact of restrictions on source country taxation and treaty shopping.\n - Purpose: Discuss experiences and evidence on effects of tax treaties and identify key tax policy considerations when deciding whether to enter treaty.\n - Presenters included: Mr. Kentaro Ogata; Mr. Kiyoshi Nakayama; Mr. Wong; Mr. Phung; Mr. Ulziisaikhan Dash.\n - Moderator: Dr. Mohd Shukor Mahfar.\n- Concluding remarks: Summing-up and Concluding Remarks by Mr. Michael Keen, FAD, IMF." }, { "heading": "Key takeaways and policy implications highlighted during the conference", "content": "- Tax incentives:\n - Risk: Harmful tax competition can reduce tax revenue without offsetting benefits.\n - Policy implication: Carefully evaluate efficiency and effectiveness before granting incentives; draw on international and regional case studies.\n- Tax compliance:\n - Importance of measuring and analyzing “compliance gaps.”\n - Role of technology and innovative instruments (e.g., electronic fiscal devices, lotteries) and exchange of information in strengthening compliance.\n- TADAT:\n - Tool intended to help administrations assess performance and identify improvement areas; full launch planned for November 2015.\n- Wealth-related taxes:\n - Wide range of instruments (holding, transfer, inheritance, gift, property taxes) each with distinct pros, cons, and implementation challenges.\n- Tax administration reform:\n - Effective reform requires tailored management of reform programs, attention to institutional capacity, and strategies to increase traction with technical assistance.\n- International taxation and treaties:\n - BEPS developments are central to international tax policy; developing countries face trade-offs when adopting internationally-agreed rules and entering treaties.\n - Capacity building and coordinated support from IMF and other organizations are critical for building effective tax systems and administrations." } ], "bullets": [ "The IMF and Japanese Ministry of Finance co-hosted the Sixth IMF-Japan High-Level Tax Conference for Asian Countries on April 7 to 9, 2015 in Tokyo.", "The workshop was financed by the Japan Administered Account for Selected IMF Activities (JSA).", "Conference objectives:", "Opening:", "Tax Incentives session: focus and issues", "Improving Tax Compliance — Recent Developments:", "TADAT (Tax Administration Diagnostic Assessment Tool):", "Wealth-related Taxes session: focus and issues", "Implementation Strategies for Increasing the Impact of Tax Administration Reforms:", "Challenges in International Taxation for Developing Countries:", "Tax Treaties session: focus and issues", "Concluding remarks: Summing-up and 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