This three-day seminar focused on the connection between domestic tax investigations and information gathering frameworks and the international infrastructure for exchange of information (EOI) on request (“the Last Mile”). This seminar is a joint initiative of the Asian Development Bank (ADB), the Pacific Islands Tax Administrators’ Association (PITAA), and the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum). The seminar aimed to assist officials in PITAA tax administrations to effectively utilize the EOI tools contained in tax treaties and EOI agreements in the course of their tax audits, reviews or investigations that have cross-border aspects. Tax auditors, and/or other officials, were encouraged to promote and make effective use of these EOI tools by increasing the number and quality of outgoing requests to their treaty partners to help tackle the compliance risks faced in their jurisdiction.

The seminar sought to strengthen awareness that the protection of domestic revenue is closely linked with the effective use of EOI. Practical case studies were used to illustrate how to make EOI requests.