OECD ANKARA MULTILATERAL TAX CENTER

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1 OECD ANKARA MULTILATERAL TAX CENTER

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3 LEGAL BASIS The OECD Ankara Multilateral Tax Center has been established in 1993 based on a Memorandum of Understanding between the OECD and the Republic of Turkey. Other OECD Multilateral Tax Centers : Budapest Seul Vienna Mexico 3

4 BUDGET In general, costs of the OECD Multilateral Tax Centers are being covered by the total budget composed of voluntary cash and in-kind contributions of the OECD member countries. The expenditures of the OECD Ankara Multilateral Tax Center are also being covered both by cash and in-kind contribution of the Turkish Revenue Administration. 4

5 EVENTS 3714 mid and high-level tax officials 40 countries from 1993 to date Experienced experts and high level officials from OECD Secretariat and member countries Senior officials from the Turkish Revenue Administration have also been contributing as lecturer in events held in Ankara and in other OECD Centers. 5

6 EVENTS (Cont d) Events held in Ankara Multilateral Tax Center are mostly related to International Taxation System and current tax topics. Generally all events include case studies and workshops where participants from different countries have the opportunity to present their practices. 6

7 EVENTS (Cont d) Encourage non-oecd economies to adopt taxation practices which promote economic growth through the development of international trade and investment. Aim to associate non-oecd economies with international best practice in taxation and provide a forum for multilateral dialogue between the OECD and non-oecd economies. 7

8 PARTICIPANT SELECTION Invitations are sent to the participating countries by the OECD indicating the framework of the events. Seminar participants are selected by countries in accordance with their job specialization. 8

9 NUMBER OF THE PARTICIPANTS Albania 529 Georgia 375 Pakistan 29 Armenia 138 Hungary 10 Poland 39 Azerbaijan 330 Indonesia 10 Romania 63 Bangladesh 10 Kazakhstan 156 Russian Fed. 309 Belarus 132 Kosovo 50 Saudi Arabia 8 Bosnia 13 Kyrgyzstan 108 Slovak Rep. 8 Bulgaria 15 Latvia 27 Slovenia 20 Cambodia 7 Lithuania 22 South Afr. Rep. 4 China 119 Macedonia 9 Tajikistan 82 Croatia 1 Mongolia 375 Turkmenistan 138 Czech Rep. 13 Moldova 218 Ukraine 101 Egypt 55 Montenegro 3 United Kingdom 1 Uzbekistan 104 Estonia 14 Morocco 64 Vietnam 5 TOTAL 37149

10 NUMBER OF THE PARTICIPANTS IN 2008 ALBANIA 27 ARMENIA 4 AZERBAIJAN 9 BANLADESH 8 BELARUS 10 CHINA 5 EGYPT 6 GEORGIA 8 INDONESIA 2 KAZAKHISTAN 10 KOSOVO 14 MONGOLIA 7 MOROCCO 7 PAKISTAN 12 RUSSIAN FED. 11 UKRAINE 9 TOTAL

11 TOPICS OF THE EVENTS HELD IN OECD ANKARA MTC Transfer Pricing Tax Incentives Tax Policy-Modeling International Tax Avoidance and Evasion Auditing Multinational Enterprises Tax Treaty Issues Application of Tax Treaties Auditing Small and Medium Enterprises 11

12 TOPICS OF THE EVENTS HELD IN OECD ANKARA MTC (Cont d) Tax Administration Taxation of Non Residents Indirect Methods of Taxation VAT & Electronic Commerce Property Tax Exchange of Information and Bank Secrecy Bribery Awareness For Tax Examiners 12

13 TOPICS OF THE EVENTS IN OECD ANKARA MTC IN 2008 Transfer Pricing (14-18 January) Tax Administration ( February) Exchange of Information ( March) Tax Policy-Modeling (07-11 April) Auditing Multinational Enterprises (02-06 June) Taxation of Non Residents ( June) Auditing Small November) and Medium Enterprises (

14 LODGING AREA 20 suits, 120 single rooms are avaliable in the center person can get benefit from the restaurant 14

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18 SPORT CENTER There is an indoor facility for volleyball and basketball A fitness hall is avaliable for the participants 18

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21 SEMINAR ROOMS International events have been carried out in 2 different classrooms of the center both of which have the latest technological equipment like simultaneous translation facilities for 6 languages: English, French, Russian, Turkish, Albanian and Arabic. 21

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24 OVERLOOK ON MENA PROJECT AND OECD ANKARA MTC Republic of Turkey and OECD have signed a Memorandum of Understanding in order to establish OECD Ankara MTC, for a period of five years in 1993, which can be extended for five-year-periods. A provision adopted at the last extension in 2008 allows the technical facilities of the OECD-Ankara Multilateral Tax Centre to be utilised for MENA project. 24

25 LECTURERS OF MENA PROJECT The OECD Secretariat is providing lecturers to the events for technical training with the countries such as: Canada Check Republic Netherlands Turkey United Kingdom 25

26 TOPICS OF THE MENA SEMINARS HELD IN THE OECD ANKARA MULTILATERAL TAX CENTER Tax Incentives Tax Modelling Tax Auditing of Multinational Enterprises Tax Auditing of Small and Medium Sized Enterprises 26

27 MENA RELATED SEMINARS HOLD IN THE OECD ANKARA MULTILATERAL TAX CENTER IN 2006 AND 2007 Tax Modelling workshop 4-8 December 2006 Ankara, Turkey Tax Incentives workshop March 2007 Ankara, Turkey Tax Modelling workshop 2-6 April 2007 Ankara, Turkey 27

28 Tax auditing of multinational enterprises workshop 4-8 June 2007 Ankara, Turkey Tax auditing of small and medium sized enterprises workshop November 2007 Ankara, Turkey 28

29 SOME OTHER MENA MEETINGS HELD IN ISTANBUL Promoting Investment for Development in The MENA Region Building Awareness of Women s Entrepreneurship in The MENA February July 2005 Steering Group meeting 3 October 2005 Informal Steering Group meeting 7 November 2006 Public-Private Partnerships workshop 8 November 2006 Promoting Women s Entrepreneurship in the MENA Region December

30 THANK YOU