OECD ANKARA

MULTILATERAL

TAX CENTER

2

3

The OECD Ankara Multilateral Tax Center hasbeen established in 1993 based on aMemorandum of Understanding between theOECD and the Republic of Turkey.

Other OECD Multilateral Tax Centers :

BudapestSeulViennaMexico

LEGAL BASIS

4

BUDGET

In general, costs of the OECD Multilateral TaxCenters are being covered by the total budgetcomposed of voluntary cash and in-kind contributionsof the OECD member countries.

The expenditures of the OECD Ankara MultilateralTax Center are also being covered both by cash andin-kind contribution of the Turkish RevenueAdministration.

5

EVENTS

3714 mid and high-level tax officials

40 countries from 1993 to date

Experienced experts and high level officialsfrom OECD Secretariat and member countries

Senior officials from the Turkish RevenueAdministration have also been contributing aslecturer in events held in Ankara and in otherOECD Centers.

6

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.

EVENTS (Cont’d)

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.

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.

9

1993-2008

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

Estonia

55

14

Montenegro

Morocco

3

64

United Kingdom

Uzbekistan

Vietnam

1

104

5

TOTAL 3714

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 149

11

TOPICS OF THE EVENTS HELD IN OECD

ANKARA MTC

Transfer Pricing Transfer Pricing

Tax Incentives Tax Incentives

Tax PolicyTax Policy--Modeling Modeling

International Tax Avoidance and Evasion International Tax Avoidance and Evasion

Auditing Multinational Enterprises Auditing Multinational Enterprises

Tax Treaty Issues Tax Treaty Issues

Application of Tax TreatiesApplication of Tax Treaties

Auditing Small and Medium EnterprisesAuditing Small and Medium Enterprises

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

13

TOPICS OF THE EVENTS IN

OECD ANKARA MTC IN 2008

TransferTransfer PricingPricing ((1144--1188 January)January)

TaxTax AdministrationAdministration ((0404--0808 FebruaryFebruary))

ExchangeExchange ofof InformationInformation ((1010--1414 March)March)

TaxTax PolicyPolicy--ModelingModeling ((0077--1111 April)April)

AuditingAuditing MultinationalMultinational EnterprisesEnterprises ((0022--0066 June)June)

TaxationTaxation ofof NonNon ResidentsResidents ((2323--2727 JuneJune))

AuditingAuditing SmallSmall andand MediumMedium EnterprisesEnterprises ((1717--2121November)November)

14

LODGING AREA

20 suits, 120 single rooms are avaliable in the

center

450-500 person can get benefit from the

restaurant

15

16

17

18

SPORT CENTER

There is an indoor facility for volleyball and

basketball

A fitness hall is avaliable for the participants

19

20

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.

22

23

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.

25

The OECD Secretariat is providing lecturers to theevents for technical training with the countries suchas:

Canada Check Republic Netherlands Turkey United Kingdom

LECTURERS OF MENA PROJECT

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

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 12-16 March 2007 Ankara, Turkey

Tax Modelling workshop 2-6 April 2007 Ankara, Turkey

28

Tax auditing of multinational

enterprises workshop4-8 June 2007 Ankara, Turkey

Tax auditing of small and

medium sized enterprises

workshop

19-23 November

2007Ankara, Turkey

29

SOME OTHER MENA MEETINGS

HELD IN ISTANBUL

Promoting Investment for

Development in The MENA Region

11-12 February

2004

Building Awareness of Women’s

Entrepreneurship in The MENA

11-12 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

11-12 December

2006

THANK YOU