Event details

Making Informed Policy Decisions on the OECD Two Pillar Solution and Alternatives: South Centre’s workshop for Maldives Inland Revenue Authority

5–6 March 2024


Event details

The South Centre organised a virtual two-day capacity building workshop held from 5th to 6th March 2024 on the Two Pillar Solution and Alternatives for Maldives for 25 government officials from the Maldives Inland Revenue Authority (MIRA). In addition to the in-house tax experts at the South Centre Tax Initiative, the capacity building workshop was carried out with experts from the Central Board of Direct Taxes (India), Inland Revenue Board of Malaysia and West African Tax Administration Forum (WATAF), represented by an officer from the Federal Inland Revenue Service of Nigeria.


The reality is that multinational enterprises, particularly digital companies, are able to reach consumers without the need for a permanent establishment or fixed base in jurisdictions where services are consumed. In light of this development, and in order to assist countries to collect their fair share of taxes from revenues realised in their jurisdictions, the United Nations (UN) and the Organisation for Economic Co-operation and Development (OECD) have responded by developing various rules and frameworks for addressing tax challenges associated with the digital economy. The OECD rules and guidance are complex and difficult to administer, resulting in countries being unable to comprehend the policy choices that they need to adopt in order to fully protect their tax base. In this context, with a commitment to safeguarding the tax base of Maldives, the capacity building workshop provided a comprehensive platform for understanding international tax reforms including the analysis of UN and OECD proposals in that regard.


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