SGATAR

Study Group on Asia-Pacific Tax Administration and Research

Our mission

Public

Announcement

Share your views on Taskforce recommendations on capacity building

News

New Asia-Pacific Taxation Taskforce Announced

The ATO has established a new taskforce to share compliance tactics, increase tax transparency and help countries to tackle base erosion and profit shifting in the Asia Pacific

News

Asia-Pac Tax Agencies Agree Cooperation

At its recent meeting in Sydney, the 44th Study Group on Asian Tax Administration and Research agreed greater regional cooperation on tax issues.

Focus

Base Erosion and Profit Shifting (BEPS)

Addressing tax administration challenges posed by globalisation and erosion of the tax base.

Focus

Multinational Enterprise Risk

Scrutinising global business structures and arrangements that minimise tax liabilities while appearing to comply with tax obligations.

Focus

Information Sharing

Standardising bulk information sharing among tax authorities in an effort to combat tax evasion.

Focus

Tax Transparency

Implementing the Country-by-Country reporting (CBC) and using the information from the CBC appropriately and to greatest effect.

Focus

Small and Medium Enterprise (SME) Compliance

Seeking ways of reducing compliance costs for SMEs and improving their overall compliance.

Focus

Taxpayer Service

Improving the taxpayer’s experience with the tax authority and putting in place strategies and plans to manage service demands effectively and efficiently.

Members

Expand members' list

Australia

Australia joined SGATAR in 1974. Australia is also a member of: the Asian Development Bank (ADB), the Commonwealth Association of Tax Administrators (CATA), the Organisation for Economic Co-operation and Development (OECD), the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), the Group of 20 (G20), the Forum on Tax Administration (FTA), Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework on BEPS) and the Joint International Taskforce on Share Intelligence and Collaboration (JITSIC).

Cambodia

Cambodia was a founding member of SGATAR in 1971 and, after a period of absence, re-joined the Study Group in 2014. Cambodia is also a member of: the Asian Development Bank (ADB), the Association of Southeast Asia Nations (ASEAN) and the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

Hong Kong SAR

Hong Kong SAR joined SGATAR after 1997. Hong Kong SAR is also a member of: the Asian Development Bank (ADB), the Forum on Tax Administration (FTA) and the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) and Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework on BEPS).

Indonesia

Indonesia was a founding member of SGATAR in 1971. Indonesia is also a member of: the Asian Development Bank (ADB), the Association of Southeast Asia Nations (ASEAN), the Forum on Tax Administration (FTA), the Group of 20 (G20) and the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework on BEPS) and the Joint International Taskforce on Share Intelligence and Collaboration (JITSIC).

Japan

Japan was a founding member of SGATAR in 1971. Japan is also a member of: the Asian Development Bank (ADB), the Organisation for Economic Co-operation and Development (OECD), the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), the Group of 20 (G20), the Forum on Tax Administration (FTA), Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework on BEPS) and the Joint International Taskforce on Share Intelligence and Collaboration (JITSIC).

Republic of Korea

Korea joined SGATAR in 1982. Korea is also a member of: the Organisation for Economic Co-operation and Development (OECD), the Group of 20 (G20), the Forum on Tax Administration (FTA), the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework on BEPS) and the Joint International Taskforce on Share Intelligence and Collaboration (JITSIC).

Lao PDR

Lao PDR was a founding member of SGATAR in 1971 and, after a period of absence, re-joined the Study Group in 2021. Lao PDR is also a member of: the Asian Development Bank (ADB) and the Association of Southeast Asia Nations (ASEAN).

Macao SAR

Macao SAR joined SGATAR in 2007. Macao SAR is also a member of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) and Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework on BEPS).

Malaysia

Malaysia was a founding member of SGATAR in 1971. Malaysia is also a member of: the Asian Development Bank (ADB), the Association of Southeast Asia Nations (ASEAN), the Commonwealth Association of Tax Administrators (CATA), the Forum on Tax Administration (FTA), the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework on BEPS) and the Joint International Taskforce on Share Intelligence and Collaboration (JITSIC).

Mongolia

Mongolia joined SGATAR after 1997. Mongolia is also a member of: the Asian Development Bank (ADB), the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) and Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework on BEPS).

New Zealand

New Zealand joined SGATAR in 1974. New Zealand is also a member of: the Asian Development Bank (ADB), the Commonwealth Association of Tax Administrators (CATA), the Organisation for Economic Co-operation and Development (OECD), the Forum on Tax Administration (FTA), the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework on BEPS) and the Joint International Taskforce on Share Intelligence and Collaboration (JITSIC).

Papua New Guinea

Papua New Guinea joined SGATAR in 2007. Papua New Guinea is also a member of: the Asian Development Bank (ADB), the Commonwealth Association of Tax Administrators (CATA), the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework on BEPS) and the Pacific Islands Tax Administrators Association (PITAA).

People’s Republic of China

China joined SGATAR in 1997. China is also a member of: the Asian Development Bank (ADB), the Group of 20 (G20), the Forum on Tax Administration (FTA), the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework on BEPS) and the Joint International Taskforce on Share Intelligence and Collaboration (JITSIC).

Philippines

The Philippines was a founding member of SGATAR in 1971. The Philippines is also a member of: the Asian Development Bank (ADB), the Association of Southeast Asia Nations (ASEAN) and the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

Singapore

Singapore was a founding member of SGATAR in 1971. Singapore is also a member of: the Asian Development Bank (ADB), the Association of Southeast Asia Nations (ASEAN), the Commonwealth Association of Tax Administrators (CATA), the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework on BEPS) and the Forum on Tax Administration (FTA).

Chinese Taipei

Chinese Taipei joined SGATAR after 1997. Chinese Taipei is also a member of the Asian Development Bank (ADB).

Thailand

Thailand was a founding member of SGATAR in 1971 the Asian Development Bank (ADB), the Association of Southeast Asia Nations (ASEAN), the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) and Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework on BEPS).

Vietnam

Vietnam was a founding member of SGATAR in 1971 and, after a period of absence, re-joined the Study Group in 1997 the Asian Development Bank (ADB), the Association of Southeast Asia Nations (ASEAN), the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) and Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework on BEPS)