18th Tax Conference on International Model Tax Treaties: Pacific Island Countries

Annual tax conferences organized by the Asian Development Bank and the Asian Development Bank Institute over the past two decades have provided a platform for tax policymakers and administrators in the Asia-Pacific region to discuss emerging issues and cooperation.

The 18th Tax Conference gathered tax office and ministry of finance officials from 11 Pacific Island countries to discuss the potential role of bilateral tax treaties and tax treaty models in the Pacific region.

The conference aimed to improve participants' understanding of international tax treaties and their ability to negotiate treaties that are fair, transparent and mutually beneficial. The conference provided a detailed overview of the two leading models for bilateral treaties, the Organisation for Economic Cooperation and Development's Model Tax Convention on Income and on Capital^* and the United Nations Model Double Taxation Convention^*.

Participants also learned from the experience of countries that have completed international tax treaties and adjusted national legislation to implement the treaties.

For a detailed overview of the event see the Executive Summary.

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