Dear friends and colleagues of AOTCA
It is my great pleasure and honor to greet you on the official website for AOTCA conference 2018 in Ulaanbaatar hosted by the Mongolian Association of Certified Tax Consultants (MACTC).
The main theme of the international tax conference this year is “Challenges in implementation of new GAAR Rules under BEPS”.
In the globalization of economy, the issue of international tax avoidance has been in the spotlight. Now, some jurisdictions have introduced GAAR and various aspects of anti-tax avoidance rules are discussed in relation to BEPS.
MACTC presents you a very informative and enlightening program. The participants of the conference will have an opportunity to update on the latest and continuing development of international taxation and also to exchange views and ideas with tax professionals and AOTCA members from other jurisdictions.
Last but not least, I must express my heartfelt respect and appreciation to Ms. Altanzaya Gunsen, President and the members of MACTC for their extraordinary endeavor in planning and preparing the meetings and events.
I look forward to meeting many of you in Ulaanbaatar, and wish the conference a great success.
Toshihiro Ikeda, President
Asia-Oceania Tax Consultants’ Association
My dear friends, it is our pleasure to invite you to the Asia-Oceania Tax Consultants’ Association (AOTCA) 2018 annual meeting and International Tax Conference to be held between 12-14 September, 2018 in Ulaanbaatar, capital city of Mongolia.
As host organization, Mongolian Association of Certified Tax Consultants (MACTC) will do all we can to offer our guests an interesting and informative experience.
A key theme for the International Tax Conference this year is “Challenges in implementation of new GAAR Rules under BEPS”. While GAARs play a crucial role in tax regimes around the world as a safeguard intended to prevent from tax avoidance, how to legalize and implement the GAARs in the most appropriate way is still challenging for many countries including Mongolia. The Mongolian authorities is working to introduce the GAAR rules beginning from 2019, which will have significant implications for tax advisers and taxpayers. It is therefore important for Mongolia to learn from the experiences of other countries which have implemented and worked with the GAARs under the Base erosion and profit shifting (BEPS).
We have planned to organize the conference with three panels 1) GAARs history, theory and new developments under BEPS; 2) GAARs: different aspects for resident and source countries; 3) GAARs and taxpayers’ right; and 4) Anti-tax avoidance cases and GAARs development.
We have invited some internationally renowned tax academics such as Rick Krever, professor of the University of Western Australia and Minoru Nakazato, professor from the University of Tokyo, who are specialized in GAARs and other international tax issues. We will also host two guest speakers from Europe; Piergiorgio Valente, the Confédération Fiscale Européenne (CFE) President and Dick Barmentlo, FT Lawyers, an attorney-at-law.
This will also be a good opportunity for delegates from AOTCA member organizations to present and discuss their own practical experiences from working with GAARs in their own tax jurisdictions.
As well as attending the official events, we also hope that you will have a great time in Mongolia, a unique country well known for its vast landscapes and natural beauty, as well as its rich history and culture.
We look forward to meeting all of you in Ulaanbaatar, Mongolia.
ALTANZAYA Gunsen, President
Mongolian Association of Certified Tax Consultants