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AOTCA Mongolia 2018 - Challenges in Implementation of New GAAR Rules Under BEPS

  • Shangri-La Hotel 19 Olympic Street, Sukhbaatar District-1 Ulaanbaatar Mongolia (map)


Venue: General Department of Taxation

Tax training
Topic: ”International Tax and Tax Policy in the Twenty First Century”
by CFE President, Piergiorgio Valente


Venue: Ministry of Foreign Affairs

09:00-10:00 GTAP meeting and “Ulaanbaatar Declaration” signatory ceremony
09:30-10:30 Interview with press
09:00-11:00 Technical Committee Meeting
10:00-11:00 Auditors Meeting“Nomin” Hall
10:00-11:00 MACTC and Japan Chiba-ken CPTAs Association cooperation meeting
11:00-12:30 General Council Meeting
14:00-17:00 General MeetingMeeting


Venue: Shangri-la Hotel Ulaanbaatar

07:30-08:30 Registration
08:30-08:45 Opening ceremony (Mongolian national performance)
08:45-09:00 Opening speech by Mr.Khurelbaatar Chimed, Minister for Finance of Mongolia
09:00-09:15Opening address by Mr.Toshihiro Ikeda, President of Asia Oceania Tax Consultants’ Association, Japan
09:15-09:30Host Organisation Presentation: “Development of Mongolian tax system “ by Ph.D.Altanzaya Gunsen , President of MACTC, Mongolia

PANEL 1. GAARs history, theory and new developments under BEPS

Moderator: Mr. Enkhjavkhlan Tseyen, Head of Tax Administration and Cooperation Department of General Department of Taxation, Mongolia


  • Prof. Rick Krever, University of Western Australia, “The GAAR: A Sword Or Shield For Tax Authorities?”, Australia

  • Prof. Minoru Nakazato, Graduate School of Law-University of Tokyo,“Dangerous aspects in introducing GAAR into the domestic legislation: A Case for Prewar Germany”, Japan

  • Mr. David Smith, Consultant at PwC Hong Kong ‘GAARs -A Practitioner’s Perspective’, Hong Kong

  • Mr. Nii Ayi Aryeetey, President of West Africa Union of Tax Institutes “West African Perspectives on GAARs – history, theory and new developments under BEPS”, Republic of Ghana

10:50-11:10 Coffee break

PANEL 2. GAARs: different aspects for resident and source countries

Moderator: Mr. Thomas Lee, Honorary Adviser of AOTCA, Hong Kong


  • Prof. Piergiorgio Valente, President of CFE Tax Advisers Europe, Link Campus University, “GAAR, Spirit of the Law and Taxless Income in the Digital Economy”, Italy

  • Ms. Wendy Guo, Partner of PwC Beijing, China Certified Tax Agents Association ‘Overview of PRC GAAR’, China

  • Mr. Telmuun Byambaragchaa, Head of Tax Policy Division, Ministry of Finance, Mongolia “Mongolia Tax Reform”, Mongolia

  • Mr. Ruston Tambunan, Managing Partner at CITASCO, Chairman of International Relation and Globalization at ITCA, “GAARs development in Indonesia”, Indonesia

  • Mr. Phan Vu Hoang, Tax Partner in Deloitte Vietnam, “The evolution of GAAR in Vietnam”, Vietnam

12:45-14:00 Lunch

PANEL 3. GAARs and taxpayers’ right

Moderator: Ms.D. Munkhsoyol Baatarjav, CEO of Institute for National Strategy and Economic Commentator, Mongolia


  • Ph.D. Jiri Nekova, Chief Executive of Euro-Trend consulting company, Czech Republic ‘Tax Advisers as Pillars of Tax Payers’Rights’ Czech Republic

  • Dr. Stefan Huang, Professor of Department of Tax Administration, National Taipei University of Business, “BEPS and GAAR developments in Taiwan”, Chinese Taipei

  • Mr. Chow Chee Yen, Council Member of the Chartered Tax Institute of Malaysia, “Malaysian perspective – GAARs and taxpayers’ right”, Malaysia

  • Mr. Tony Greco, General Manager of Technical Policy for Institute of Public Accountants, ‘”Australian perspective – General Anti Avoidance Provisions”, Australia

15:20-15:40 Coffee break

PANEL 4. Tax anti-avoidance cases and GAARs development

Moderator: Mr. Khishignemekh Regzedmaa, Senior Manager at Ernst & Young TMZ LLCMongolia


  • Mr. Anthony Tam, Executive Director at Tax Advisory Services Mazars Hong Kong, Former Chairman at Tax Faculty Hong Kong Institute of Certified Public Accountants, “GAAR and Transfer Pricing Development in Hong Kong”, Hong Kong

  • Mrs. Tungalagmaa Khuajin, Founder of Mongol Tax TMZ, Head of Training and Research Committee of MACTC “GAAR development in Mongolia”, Mongolia

  • Mrs. Chung-Sim Siew Moon, Board Member of SIATP, “Evolution of Singapore ‘s anti-avoidance tax provision – Section 33 of the Income Tax Act and sharing of tax case AQQ v CIT [2014]”, Singapore

  • Ms. Euney Mata-Perez, TMAP “The Philippine Tax Reform and Developments in Anti-Tax Avoidance Rules”, Philippines

Short speech by Mr.Yoshimasa Tajiri, Secretary General of AOTCA, “Recent developments of AOTCA”Japan

Closing remarks by Mr. Tamir Amarbayasgalan, Board Member of MACTC and Head of Organising Working Committee for AOTCA 2018 Conference

19:00-22:00 Gala Dinner