Emerging Tax Issues in Asia
The Fifth IMF-Japan High-Level Tax Conference For Asian Countries in Tokyo
Location: Toyko, Japan
April 21-23, 2014
The 5th IMF-Japan High-Level Tax Conference for Asian Countries, held from April 21-23, 2014 in Tokyo, was organized jointly by FAD and Japan’s Ministry of Finance (MOF), with extensive support from the Regional Office for Asia and the Pacific. It was attended by 37 senior officials from 19 countries in Asia as well as representatives from the OECD and the Asian Development Bank. The conference covered a wide range of emerging tax issues in the region including energy taxation, regional harmonization of tax systems, analytical tools to strengthen tax administration, reform issues and challenges in tax administration, international taxation, and taxation of high wealth individuals. Since its inception in 2009, the annual high-level tax conference has provided participants with a rare opportunity to expand and deepen personal relationships with peer senior officials in the region, promoting further collaboration among tax authorities. This year’s conference followed that tradition, offering a forum for officials in the region to share their experience and freshen their knowledge on the latest and most important issues in tax policy and tax administration areas.
The conference was financed by the Japan Administered Account for Selected IMF Activities (JSA).
Day 1: Monday, April 21
| 9:00–9:30am | Registration |
Opening Ceremony |
|
9:30-9:40am |
Opening Address by Mr. Naoyuki Shinohara, Deputy Managing Director, IMF |
9:40-9:50am |
Welcome Address –Mr. Masatsugu Asakawa, Deputy Vice Minister for Policy Planning and Co-ordination, Ministry of Finance (MOF), Japan |
9:50-10:20am |
Photo Session and Coffee Break |
Energy Taxation |
|
10:20-11:30am |
Overview: Mr. Michael Keen, Deputy Director, Fiscal Affairs Department, IMF Presenters Ms. Kate Phipps, Senior Treasury Representative, Australian Embassy Mr. Tulga Solongo, Specialist, MOF, Mongolia Dr. Warotai Kosolpisitkul, Director, Tax Policy Bureau, MOF, Thailand |
11:30-12:00am |
Coffee Break |
12:00-12:30pm |
Panel Discussion Moderator: Mr. Michael Keen, Fiscal Affairs Department, IMF Panelists: Presenters |
12:30-2:00pm |
Lunch Break |
Regional Harmonization of Tax System |
|
1:45-2:45pm |
Principles of and lessons from regional harmonization Presenters Overview: Mr. Kiyoshi Nakayama, Fiscal Affairs Department, IMF Lessons from EU: Prof. Masao Yoshimura, Hitotsubashi University |
2:45-3:00pm |
Coffee Break |
3:00-4:15pm |
Tax incentives: Contents and implications of the WTO rule on tax policy Presenters Overview: Mr. Kiyoshi Nakayama, Fiscal Affairs Department, IMF WTO rules: Mr. Michael Daly, Consultant |
4:20-4:40pm |
Coffee Break |
4:40-5:30pm |
Revenue mobilizing efforts in Asian countries-- Asian Development Outlook 2014 Presenters Dr. Donghyun Park, Principal Economist, Economics and Research Department, Asian Development Bank Mr. Satoru Araki, Public Management Specialist, Regional and Sustainable Development Department, Asian Development Bank |
Day 2: Tuesday, April 22
Activities of IMF Regional Office for Asia and the Pacific (OAP) |
|
9:00-9:15pm |
Presentation: Mr. Odd Per Brekk, Director, OAP |
Analytical Tools to Strengthen Tax Administration |
|
9:15-10:45am |
FAD tools to improve tax administration performance and reform Presenters Mr. David Kloeden, Head of TADAT Secretariat, Fiscal Affairs Department, IMF TADAT: Tax Administration Diagnostic Assessment Tool RA-FIT: Revenue Administration – Fiscal Information Tool RA-GAP: Revenue Administration – Gap Analysis Program |
10:45-11:15am |
Coffee Break |
Reform issues and challenges in tax administration in the region |
|
11:15am-12:30pm |
Presenters Ms. Kim S. Jacinto-Henares, Commissioner, Bureau of Internal Revenue, Philippines Mr. Wong Kuen-fai, Commissioner of Inland Revenue, Hong Kong Mr. Tun Tun Aung, Director, IRD, Myanmar Mr. Rajendra Sharma, Deputy Director General, Inland Revenue Department, MOF, Nepal |
12:30-2:00pm |
Lunch Break |
Reform issues and challenges in tax administration in the region (cont.) |
|
2:00-3:00pm |
Presenters Dr. Shukor Mahfar, CEO, Inland Revenue Board of Malaysia Mr. Sun Qun, Director, Tax Reform Division, State Administration of Taxation, China Mr. Wilson Ong, Assistant Commissioner, Inland Revenue Authority of Singapore, Singapore Comments by Mr. Kloeden, FAD, IMF |
Day 3: Wednesday, April 23
International taxation |
|
9:00-10:45am |
Presenters BEPS: Mr. Shigeto Hiki, Director, International Tax Policy, Ministry of Finance, Japan BEPS-Digital Economy: Mr. Piet Battiau, Head of Consumption Tax Unit, CTPA, OECD Spillovers in International Taxation: Mr. Michael Keen, Fiscal Affairs Department, IMF Mr. A. Sreenivasa Rao, Director, Central Board of Direct Taxes, India Comments by Professor Masui, University of Tokyo |
10:45–11:15am |
Coffee Break |
Latest tax policy reform |
|
11:15am–12:30pm |
Presenters: Mr. John Sein Gi, Director, Inland Revenue Department, Myanmar Ms. Farah Dhiba Binti Ahmed, Principal Assistant Secretary, MOF, Malaysia Mr. Tulga Solongo, Ministry of Finance, Mongolia |
12:30–2:00pm |
Lunch Break |
Taxation of High Income and Wealth Individuals |
|
2:00–3:30pm |
Tax Policy Aspects: How to achieve progressivity in tax design? Presenters Overview: Mr. Michael Keen, Fiscal Affairs Department, IMF Dr. Toshiaki Tachibanaki, Professor Emeritus, Kyoto University Ms. Wang Mingru, Deputy Director, Tax Analysis Division, Tax Policy Department, Ministry of Finance, China |
3:30–4:00pm |
Coffee Break |
4:00–5:15pm |
Countering tax avoidance and evasion by the wealthy Presenters Overview: Mr. Kiyoshi Nakayama, Fiscal Affairs Department, IMF Mr. Eimon Ueda, Deputy Commissioner, National Tax Agency, Japan Ms. Kim Jacinto-Henares, Commissioner of Bureau of Internal revenue, Philippines Mr. Raden Setyadi Aris Handono, Deputy Director, Directorate General of Tax, Indonesia |
Concluding Session |
|
5:15–5:30pm |
Summing-up and concluding remarks—Mr. Keen, FAD, IMF |