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The epidemic not stopping to learn new knowledge, the 2021 International Taxation Academy completed successfully

    This year, though still under the COVID-19 pneumonia epidemic, the 2021 International Taxation Academy held online was completed successfully on September 10.

    The Training Institute, Ministry of Finance (MOFTI) expressed that as the world is still affected by the epidemic, it was hard to invite foreign scholars, experts, and foreign tax officials to Taiwan, so MOFTI invited Professor Joe Chen (陳國樑), from the Department of Finance, National Cheng-chi University, and Accountant Paulson Tseng (曾博昇), from PricewaterhouseCoopers (Taiwan) to give lectures on the latest international taxation trends in English to domestic fiscal colleagues.

    Professor Chen and Accountant Tseng delivered lectures on “A Theoretical Development of Corporate Taxation in the Global Economy-- The Destination-Based Cash Flow Taxation (DBCFT)” and “BEPS Developments and OECD Pillar I & II,” respectively, on August 26-27 and September 9-10. The former content covered “the justification of taxing corporations and the nature of corporation income taxation, corporate income taxation in theory, and destination-based cash flow taxation,” and the latter content included “BEPS 1.0 developments, BEPS 2.0 overview, and Pillar I & II blueprints.”

    Participants included 66 tax officials from the Department of Planning, the Department of International Fiscal Affairs, the Taxation Administration, the Customs Administration, and the national taxation bureaus. Attendees appreciated that the lecturers had rich experience and their material content was both relevant and substantial. Particularly, by asking participants to express their opinions of practical cases online, the speakers were regarded as impressive and rewarding.

(Chang Wan-Ju, 86632399#205)