Two workshops in the field of Domestic Revenue Mobilisation

The activity included two workshops. (1) Auditing Multinational Enterprises to Detect and Address BEPS Concerns. Workshop over five days included discussions of the most significant legal and practical issues to be taken into account, beginning with the creation and legal significance of a multinational enterprise (MNE), the tax principles underlying the operation of an MNE, tax avoidance and anti-avoidance strategies, the operation of tax treaties, and an introduction to transfer pricing and thin capitalization issues. Furthermore, the best practice audit approaches that are adopted to deal with these entities by OECD countries as well as countries participating in the seminar have been examined. Audit examples were included as far as possible to encourage debate and provide a practical basis for the examination of these issues in the work place. The seminar also dealt with the relevant administrative provisions, information requirements and the audit process itself in order to facilitate the work of tax examiners who may have had only limited expertise. (2) Workshop on Market Value Based Taxation of Real Property. The workshop convened property tax experts, scholars, and public officials for a week of presentations by experts combined with case studies and reports from countries where the tax had been recently implemented. The course presented and promoted best practices for property tax administration.