## $name _IMF Seminars, January 1, 1901_ ## Source details **Canonical URL:** [$name](https://www.imf.org/zh/news/seminars/conferences/2016/12/31/emerging-tax-issues-in-asia) ## Other formats - [Markdown version](/zh/news/seminars/conferences/2016/12/31/emerging-tax-issues-in-asia/index.md) - [Structured JSON version](/zh/news/seminars/conferences/2016/12/31/emerging-tax-issues-in-asia/index.json) - [Bundle manifest](/zh/news/seminars/conferences/2016/12/31/emerging-tax-issues-in-asia/bundle-manifest.json) ## Bibliographic details - Published: January 1, 1901 --- ### Event overview - 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: - Discuss tax policy and tax administration challenges facing Asian countries. - Share case studies and practical experiences among participating revenue authorities, academics, and international organizations. - Inform IMF-led work for the G20 Development Working Group and related international efforts. ### Day One — April 7, 2015: Tax incentives; Improving tax compliance; TADAT - Opening: - Opening Address – Mr. Vitor Gaspar, Director, Fiscal Affairs Department (FAD), IMF. - Welcome Address – Mr. Takuji Tanaka, Deputy Director-General for International Tax Policy, Ministry of Finance (MOF), Japan. - Tax Incentives session: focus and issues - 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. - Purpose: Discuss options for ensuring that any tax incentives offered are efficient and effective; explore case studies presented by participating countries. - 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. - Panel Moderator: Ms. Soledad Emilia Cruz. - Improving Tax Compliance — Recent Developments: - Theme: Explore experience and evidence on ways revenue administrations can strengthen compliance, including measurement and analysis of “compliance gaps.” - Instruments covered: electronic fiscal devices, lotteries, and exchange of information. - Presenters included: Mr. Michael Keen; Ms. Debra Adams; Mr. Masaaki Kaizuka; Ms. Quek Puay Kiang. - Moderator: Mr. Richard Wong. - TADAT (Tax Administration Diagnostic Assessment Tool): - 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. - Planned launch: TADAT is intended for a full launch in November 2015. - Presentation by: Mr. Michael Keen. ### Day Two — April 8, 2015: Wealth-related taxes; Implementation strategies for tax administration reforms - Wealth-related Taxes session: focus and issues - 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. - 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. - Moderator: Dr. Warotai Kosolpisitkul. - Implementation Strategies for Increasing the Impact of Tax Administration Reforms: - Theme: Lessons from past technical assistance about requirements for effective management of revenue administration reform programs across administrations at different development stages. - 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. - Presenters included: Ms. Debra Adams; Dr. Mohd Shukor Mahfar; Mr. Awan Nurmawan Nuh; Mr. Jinliang Yang; Ms. Kim Jacinto-Henares. - Moderator: Ms. Debra Adams. ### Day Three — April 9, 2015: Challenges in international taxation; Tax treaties; Concluding remarks - Challenges in International Taxation for Developing Countries: - 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. - Opening and welcome addresses by IMF and MOF officials; presentations by OECD and national tax authorities. - Presenters included: Mr. Michael Keen; Mr. Asakawa; Mr. Tanaka; Ms. Liz Chien; Mr. Wang Jianfan; Mr. Ashish Kumar; Ms. Saowakon Meesang; Mr. Nakayama. - Moderator for panel: Professor Yoshihiro Masui. - Panelists included private sector representatives such as Mr. Ichiro Suzuki and Mr. Mikio Yasutake. - Tax Treaties session: focus and issues - 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. - Purpose: Discuss experiences and evidence on effects of tax treaties and identify key tax policy considerations when deciding whether to enter treaty. - Presenters included: Mr. Kentaro Ogata; Mr. Kiyoshi Nakayama; Mr. Wong; Mr. Phung; Mr. Ulziisaikhan Dash. - Moderator: Dr. Mohd Shukor Mahfar. - Concluding remarks: Summing-up and Concluding Remarks by Mr. Michael Keen, FAD, IMF. ### Key takeaways and policy implications highlighted during the conference - Tax incentives: - Risk: Harmful tax competition can reduce tax revenue without offsetting benefits. - Policy implication: Carefully evaluate efficiency and effectiveness before granting incentives; draw on international and regional case studies. - Tax compliance: - Importance of measuring and analyzing “compliance gaps.” - Role of technology and innovative instruments (e.g., electronic fiscal devices, lotteries) and exchange of information in strengthening compliance. - TADAT: - Tool intended to help administrations assess performance and identify improvement areas; full launch planned for November 2015. - Wealth-related taxes: - Wide range of instruments (holding, transfer, inheritance, gift, property taxes) each with distinct pros, cons, and implementation challenges. - Tax administration reform: - Effective reform requires tailored management of reform programs, attention to institutional capacity, and strategies to increase traction with technical assistance. - International taxation and treaties: - BEPS developments are central to international tax policy; developing countries face trade-offs when adopting internationally-agreed rules and entering treaties. - Capacity building and coordinated support from IMF and other organizations are critical for building effective tax systems and administrations. --- ## Content in this bundle - [Adamspdf (PDF)](/-/media/websites/imf/imported-events/external/np/seminars/eng/2015/asiatax/pdf/_adamspdf.pdf){rel="external" type="application/pdf"} - [Asakawapdf (PDF)](/-/media/websites/imf/imported-events/external/np/seminars/eng/2015/asiatax/pdf/_asakawapdf.pdf){rel="external" type="application/pdf"} - [Bhaktipdf (PDF)](/-/media/websites/imf/imported-events/external/np/seminars/eng/2015/asiatax/pdf/_bhaktipdf.pdf){rel="external" type="application/pdf"} - 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