This workshop is jointly organized by the Asian Development Bank (ADB), the Australian Taxation Office (ATO), OECD Global Relations Programme on Taxation, and the OECD Korea Tax Centre – Tax Programme (KTC). It is designed to allow officials to get first-hand experience of the negotiation of a tax treaty and, in doing so, learn not only about the provisions found in treaties, but also about issues experienced during the negotiation, application, and interpretation of those treaties.

The workshop will take the form of the simulated negotiation of all the provisions of a bilateral double tax treaty between two fictitious countries. Negotiations will be based on fictitious treaty models, recent treaties, and descriptions of the tax systems of the two countries.

Participants will be guided and coached throughout the simulation by experienced tax treaty negotiators, who will provide practical insights, real-world examples, and feedback to help build technical knowledge and negotiation skills.

This is the second half of the Training Programme on Tax Treaty Negotiation and is by-nomination only.