Study Group on Asia-Pacific Tax Administration and Research


Focus areas

The issues and challenges facing the SGATAR member region in regards to tax administration are generally the same as those facing the rest of the world.


The following issues have been identified as having the potential to significantly impact the effectiveness of tax administration within the SGATAR member region:

  • Base Erosion and Profit Shifting (BEPS)
  • Multinational enterprise risk
  • Information sharing
  • Tax transparency
  • Small and Medium Enterprise (SME) compliance
  • Taxpayer services.