APPEALS COURT OF THAILAND: TAX CASE DIVISION; TRAINING MODULE: TAXATION OF THE DIGITALIZED ECONOMY
6 – 7 SEPTEMBER 2022, 0800 – 1100 (CET) / 1300 – 1600 (BKK) / 1130 – 1430 (IST)
Event details
The two-day training by the South Centre will be for judges of Thailand’s Appeals Court, in particular their Tax Case Division. It seeks to contribute to precisely this objective. It will provide an overview of the key elements of Pillar One and also discuss alternative measures. The training will also examine some of the salient technical issues that may arise from each approach.
There will be an entire module focusing on the dispute prevention and resolution architecture of Pillar One. This seeks to create, for the first time in history, a multilateral system for resolving tax disputes. Hence, early familiarity with this process will be important for countries considering joining Pillar One.
Similarly, the Mutual Agreement Procedure (MAP) has been gaining increasing traction for resolving tax disputes, particularly relating to transfer pricing. There will also be a module for how countries can more effectively use the MAP process.
Supporting Material
- APPEALS COURT OF THAILAND: TAX CASE DIVISION; TRAINING MODULE: TAXATION OF THE DIGITALIZED ECONOMY
- AGENDA