The OECD Global Relations Programme on Taxation, the Korea Tax Centre - Tax Programme (KTC), and the Asian Development Bank (ADB), in collaboration with the United Nations (UN) and the Australian Taxation Office (ATO), are organizing the Training Programme on Tax Treaty Negotiation, which includes the following two workshops:  

• Preparing for Tax Treaty Negotiation Workshop, held in Seoul, Republic of Korea, from 2 to 5 June 2025. This workshop aims to strengthen the technical knowledge, skills, and practical understanding to be prepared for effective engagement in tax treaty negotiations. It will feature a combination of lectures and case studies focused on key treaty provisions. Participants also worked through a range of practical examples that highlight policy considerations, negotiation strategies, and arguments typically used by experienced tax treaty negotiators. Discussions drew on model provisions from both the OECD and UN Model Conventions, as well as relevant chapters from the UN Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries, and the Platform for Collaboration on Tax’s Toolkit on Tax Treaty Negotiations.  

   

• Practical Workshop on the Negotiation of Tax Treaties, which will be hosted by the ATO in Sydney, Australia from 27 to 31 October 2025. This workshop will be held across five days and aims to provide participants with practical experience of tax treaty negotiations and the technical issues involved. It takes the form of a simulated negotiation of a tax treaty between two fictitious countries, which will be undertaken by the participants themselves under the guidance of experienced past and present tax treaty negotiators. Apart from the acquisition of new skills, through a learning-by-doing approach, participation in the workshop will allow officials to exchange views and establish professional relations with participants from other present or future treaty partner countries.  

These two workshops will be especially useful for members of the technical team that negotiates tax treaties on behalf of developing member countries. Both workshops will be conducted exclusively in English.

This training programme is by-nomination only.