Tax Conference - 2005

Post-event Statement

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Background

There are two key emerging issues in international and national taxation—international tax treaties and value added tax/goods and services tax (VAT/GST). Cross border transactions keep growing. An international tax treaty is the only tool that provides a legal framework for rational allocation of taxing rights for such transactions. Under the current circumstances many developing countries are facing (e.g., decline in customs duty revenues due to World Trade Organization commitments, necessity of broadening the tax base, and the shift from direct to indirect taxes), there is a growing trend to introduce various forms of VAT/GST in developing countries. The conference offers an opportunity for knowledge sharing through the exchange of best practices in international tax policy and administration.

Topics will cover:

• international tax treaties,
• VAT/GST best practices,
• ICT-based tax administration, and
• taxation and e-commerce.

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Objectives

• To provide participants with international knowledge and policy instruments for tax policy including tax treaties, VAT/GST, and ICT-based tax administration
• To share experiences and establish networks among policy makers responsible for tax policies

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Outputs

• 30-40 trained government officials responsible for tax policy
• Knowledge network among the participants to share experiences
• Summary of proceedings
• CD-ROM to disseminate the outputs of the conference

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Participants

Middle- to senior-level government officials in the DMCs who are directly involved in establishing tax policy, supervising tax administration, policy making for the introduction of VAT, and managing and developing human resources for tax policy implementation

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Language

English (No interpretation will be provided)

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Responsibilities

Each participant will be required to submit a country report. In addition, participants will make group presentations based on the group discussions during the conference

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Cosponsors

Possible cosponsors are the Organization for Economic Cooperation and Development, the Government of Japan, and ADB.