2018 Seoul Congress documents

Subject 1

Seeking anti-avoidance measures of general nature and scope - GAAR and other rules

Seminar A

Effectiveness of anti-tax avoidance mechanisms (including Limitations of Benefits)

Seminar B

Alternatives to resolving tax disputes - evolving experience and possible developments

Seminar C

Limits of tax jurisdiction - non-traditional "business presence"

Seminar D

Recent trends in the taxation of corporate distributions

Seminar F

Tax incentives to attract foreign direct investments without eroding the tax base

Seminar J

Recent International VAT/GST issues from the perspective of basic principles included in the OECD’s International VAT/GST Guidelines