Joint DGT-OECD Workshop: EOI to Combat Offshore Tax Evasion

The Directorate of International Taxation on behalf of Directorate General of Taxes (DGT) collaborated with the OECD to hold the "Joint DGT-OECD Workshop on Information Exchange as a Tool to Combat Overseas Tax Evasion" from 23^rd to 26^th October 2023, which took place at the Head Office of DGT in Jakarta.

The workshop participants numbered more than 120 (one hundred and twenty) employees representing all regional office units and several directorates within the Directorate General of Taxes, whose duties and functions are in contact with the business process of the international tax Exchange of Information (EOI). The participants consisted of tax auditors, objection reviewers, tax disseminators, computer administrators, heads of supervision sections, account representatives, and related staff.

The speakers brought in were experts from the Organisation for Economic Co-operation and Development (OECD), HM Revenue and Customs (HMRC) United Kingdom (UK) and the Australian Tax Office (ATO), namely Ervice Tchouatta from the OECD Secretariat as an expert leader, Tony Chanter and Ruth Froggatt from HMRC UK, and Scott Seow from the ATO.

The workshop was opened by the Director of International Taxation, with initial remarks mentioned that the offline workshop on EOI is the first to be held after the COVID-19 pandemic. This offline event is expected to create a more dynamic atmosphere where participants are more actively involved in gaining knowledge and experience from international speakers.

The workshop emphasised on the important role of international tax information exchange in the supervisory process, tax audits, and legal efforts in handling cases of cross-border tax evasion.

On the first day of the workshop, the speakers explained concepts in the exchange of tax information (types of EOI, the role of competent authorities, various EOI instruments, the concept of foreseeable relevance and beneficial owners, and the obligation to maintain the data’s confidentiality), techniques for preparing EOI on request proposal, and the implementation of EOI in the UK and Australia.

On day 2 and 3, participants were given group assignments to solve cases related to relevant concepts and to carry out simulations of what if the participants acted as competent authorities who made requests to each other, provided clarifications, and provided EOI answers in an effort to prevent cross-border tax evasion practices.

On the 4th day, which was the last day of the activity, the experts presented material regarding Automatic EOI (AEOI) for banking data and other financial assets within the framework of the Common Reporting Standard (CRS), as well as the future development of AEOI for crypto asset data.

The workshop was closed by the Head of the Sub-directorate of International Tax Information Exchange, who conveyed a message to all participants to make the best out of the workshop by conducting outreach or knowledge transfer and utilising EOI to resolve cases of cross-border tax evasion in their respective work units. Apart from that, she also reiterated the call made by OECD expert Ervice Tchouatta that all participants can act as EOI Soldiers who will win the war against cross-border tax evasion.

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