PCT-ADB MTRS Workshop:
Medium-Term Revenue Strategies to
Support Recovery and Development
in Asia
PROGRAM & CONCEPT NOTE
26-27 May 2021
10:00 a.m.-12:30 p.m. Philippine Standard Time
Zoom Webinar
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CONCEPT NOTE
Background
Medium-Term Revenue Strategies (MTRS) are multi-year and comprehensive plans for tax
reform that are nationally owned and well-supported by providers of capacity development
and other stakeholders. The approach was developed in 2016 by the Platform for Collaboration
on Tax (PCT), a partnership of the IMF, OECD, UN and World Bank. It is now in various stages
of development and implementation in 23 countries.
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Comprehensive reform over the medium term is at the core of the macro-fiscal policy and
tax agendas for many developing countries and emerging market economies. Such reforms
often require multi-year plans and involve a broad set of government agencies and stakeholders
beyond Ministries of Finance and Revenue Administrations. Countries are seeking reforms to
better balance their tax systems in pursuit of complex and sometimes conflicting goals. These
include raising adequate revenue, supporting private sector development and economic growth
through greater efficiency, simplicity and certainty, as well as promoting equity, sustainability
(including through green growth) and perceived fairness of tax systems. Despite some progress,
still, about half of low-income and lower-middle-income countries collect less than 15 percent of
GDP in taxes, generally considered a tipping point for delivering public services to all citizens and
putting the economy on a path to higher growth.
Now is a particularly opportune time for countries to consider MTRSs as countries are
implementing the Agenda for Sustainable Development while addressing the COVID-19
crisis. The COVID-19 crisis is adding urgency to the need for broad tax reform—to overcome
pressing challenges and take opportunities for improvements in tax systems. The crisis is
changing the role of taxation in public policy, as tax measures are deployed to relieve vulnerable
households and businesses in the immediate response to the crisis and ensure equal burden-
sharing. Taxation will also play a key role as countries recover from the crisis. The crisis also
provides opportunities for structural changes and “building back better”, including by “greening”
of tax systems and addressing enduring issues of horizontal, vertical, and gender equity.
Objectives
The Platform for Collaboration on Tax (PCT) and the Asian Development Bank are
jointly planning a two-day workshop on the MTRS for countries in Asia. The workshop aims to
increase countries’ understanding of the role that MTRSs can play in reforming their tax systems
to meet revenue and other policy goals. It is designed to benefit all countries, including those
who have already started the MTRS process or who are interested in learning more about
it. During the workshop, participants will learn how the MTRS can help them reshape their tax
systems and exchange insights with other country participants on design and
implementation questions. The workshop will also serve as a platform for capacity development
providers to discuss and clarify their forms of support for and coordination in countries
implementing MTRS.
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PCT Progress Report 2020 Annex on MTRS Progress can be found at: https://www.tax-
platform.org/sites/pct/files/publications/Platform-for-Collaboration-on-Tax-PCT-Progress-Report-2020.pdf. Further
documentation on MTRS can be found at: https://www.tax-platform.org/publications/mtrs
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Logistics
• The PCT-ADB MTRS Workshop will be held on 26-27 May 2021 at 10:00 a.m.-12:30 p.m.
Philippine Standard Time (PST) on Zoom Webinar.
• The workshop will be conducted in English.
Workshop Format
The workshop will be framed around the four interdependent components of MTRS. The first
session will focus on the overall MTRS approach and goal setting, particularly in the context of
the economic crisis posed by COVID-19 and the spending needs to meet the SDGs (component
one). The second session will discuss the other three components of MTRS: envisioning of
comprehensive tax reform, ensuring sustained political support, and delivery of coordinated
support for capacity building.
The workshop program will feature senior-level country officials (Ministers and/or Heads of
Revenue Administrations) as primary panelists, MTRS country-implementing leaders as
practitioner speakers and PCT Partners and ATAF representatives as moderators and expert
lecturers.
Panel discussions will be conducted in the Davos style: Moderator will pose one set of questions
to panelists and each panelist will have 5 minutes to respond. Following the first set of questions,
the floor will be opened to the audience to make the panel as participative as possible. All
discussion panels will follow this format.
Target Audience
This workshop will bring together ministers, commissioners and high-level officials from Ministries
of Finance (Ministers, Vice Ministers of Finance, Permanent Secretaries/Directors General) and
Tax and Customs Administrations (Commissioner General/Deputy Commissioner General), and
other senior officials involved in MTRS and tax reform design and implementation.
Senior representatives of the PCT Partners (IMF, OECD, UN and World Bank), ADB staff,
Development Partners and other interested stakeholders will be invited to contribute to panel
discussions.
Expected Outcomes
• Increase countries’ understanding of the role that MTRSs can play in reforming their tax
systems to meet revenue and other policy goals
• Enhance the exchange of information and experience between Asian countries on adopting,
formulating and implementing the MTRS and how it compares with other approaches to tax
reform
• Foster an understanding between capacity development partners (bilateral donors, regional
tax organizations and PCT Partners) on their role and how to coordinate their activities in
MTRS countries
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PROGRAM
DAY 1: The Revenue Imperative to Address
Shot- and Medium-Term Challenges
Wednesday, 26 May 2021
Master of Ceremonies (MC): Ms. Ceren Ozer, Program Manager, The PCT Secretariat
10:00-10:10 a.m.
(Philippine Standard
Time)
Welcoming Remarks (Replay)
Mr. Marcello Estevão, Global Director, Macroeconomics, Trade &
Investment Global Practice (MTI GP), World Bank
Mr. Bruno Carrasco, Director General, Sustainable Development and
Climate Change Department, Asian Development Bank (ADB)
10:10-10:35 a.m.
Introduction and Setting the Stage (Replay) (Presentation)
PCT Partners will give an overview presentation on the four interdependent
components of the MTRS approach and introduce topics to be covered on
Day 1 of the workshop.
Chair:
Ms. Chiara Bronchi, Practice Manager, Fiscal Policy and Sustainable
Growth Unit (FPSGU), Macroeconomics, Trade and Investment Global
Practice (MTI GP), World Bank
Presenter:
Mr. Ruud de Mooij, Advisor, Fiscal Affairs Department (FAD), International
Monetary Fund (IMF)
Q&A with the audience
10:35-11:10 a.m.
Panel 1: How to balance short- and medium-term priorities during and
after COVID-19?
This panel will discuss how countries tax systems and revenue performance
have fared during COVID-19 and how they plan to shape policies during the
recovery post- pandemic phase.
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Chair:
Mr. Andrew Auerbach, Senior Tax Advisor, Centre for Tax Policy and
Administration, OECD Jakarta Office
Speakers:
Mr. Daisuke Miura, Public Management Specialist, Sustainable
Development and Climate Change Department, ADB
Mr. Rubino Sugana, Lead Advisor (Revenue Thematic Area),
PROSPERA—Australia-Indonesia Partnership for Economic Development
Mr. Shabbir Ahmed, Director of Tax Intelligence & Investigation,
Coordinator of Transfer Pricing, National Board of Revenue, Bangladesh
Q&A with the audience
11:10-11:20 a.m.
BREAK (10 min)
11:20-11:55 a.m.
Panel 2: How tax system reform can support development over the
medium term?
This session will focus on the possible role of the MTRS to achieve the SDGs
(or other national strategic objectives) in the aftermath of COVID-19.
Chair:
Ms. Emma Xiaoqin Fan, Director, Public Management, Financial Sector &
Regional Cooperation Division, East Asia Department, ADB
Speakers:
Mr. Oliver Schwank, Senior Economic Affairs Officer, United Nations
Department of Economic and Social Affairs (UNDESA)
Mr. Towfiqul Islam Khan, Senior Research Fellow, Center for Policy
Dialogue, Bangladesh
Mr. Truong Ba Tuan, Deputy Director General of Tax Policy Department,
Ministry of Finance, Viet Nam
Q&A with the audience
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11:55 a.m.-12:30 p.m.
Panel 3: When is a revenue strategy an MTRS?
This session will focus on issues around formulating an MTRS and share
experiences from countries implementing MTRS. Participants will understand
the difference between an MTRS and other approaches to revenue/tax
reform.
Chair:
Mr. Peter Mullins, Tax Policy Consultant and former Deputy Division Chief,
Tax Policy Division, FAD, IMF
Speakers:
Mr. Andrew Auerbach, Senior Tax Adviser, Centre for Tax Policy and
Administration, OECD Jakarta Office
Mr. Juan Toro, Deputy Director, Fiscal Affairs Department (FAD),
International Monetary Fund
Dr. Tuan Minh Le, Lead Economist, World Bank
Q&A with the audience
12:30-12:35 p.m.
Concluding Remarks & Key Takeaways by Mr. John Versantvoort, The
Head of the Office of Anticorruption and Integrity, ADB
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DAY 2: MTRS as A Way Forward in Africa
Thursday, 27 May 2021
10:00-10:30 a.m.
(Philippine Standard
Time)
Introduction and Setting the Stage (Replay) (Presentation)
PCT Partners will give an overview presentation on region-specific
updates, challenges, and opportunities.
Chair:
Mr. Kiyoshi Nakayama, Advisor, FAD, IMF
Presenter:
Mr. Daniel Alvarez, Senior Public Sector Management Specialist, FPSGU,
MTI GP, World Bank
Q&A with the audience
10:30-11:05 a.m.
Panel 4: Tax system reform priorities for the medium term
This panel will identify regional and country priorities for the medium-term tax
system reform (tax policy, administration, legal framework) to meet strategic
development objectives.
Chair:
Ms. Victoria J. Perry, Deputy Director, Fiscal Affairs Department (FAD),
International Monetary Fund
Speakers:
Mr. Abu Tariq Jamaluddin, Deputy Chief Executive Officer (Policy),
Department of International Taxation, Inland Revenue Board of Malaysia
Mr. Sebastian James, Senior Economist, FPSGU, MTI GP, World Bank
Mr. Vivek Johri, Member, Tax Policy and GST, Central Board of Indirect
Taxes and Customs, Government of India
Q&A with the audience
11:05-11:15 a.m.
BREAK (10 Min)
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11:15-11:50 a.m.
Panel 5: Developing Government-led effort to Tax System Reform
through Sustained Political Commitment and Whole-of-Government
Support
Panelists will discuss how to manage and lead a compelling MTRS that
achieves broad consensus based on a whole-of-government approach. The
panel will explore issues around building steady and sustained political
support and securing a well-designed and sequenced implementation
strategy.
Chair:
Mr. Farid Hasnaoui Mardassi, Inter-Regional Adviser on International Tax
Matters, Financing for Sustainable Development Office, United Nations
Department of Economic and Social Affairs (UNDESA)
Speakers:
Mr. Dairi Vele, Secretary of Treasury, Papua New Guinea
Ms. Pande Putu Oka Kusumawardani, Acting Director of Center for State
Revenue Policy, Fiscal Policy Agency, Ministry of Finance, Indonesia
Dr. Pinaki Chakraborty, Director, National Institute of Public Finance and
Policy (NIPFP), India
Q&A with the audience
11:50 a.m.-12:25 p.m.
Panel 6: Securing and Aligning External Support to Government-led
Tax System Reform
This panel will talk about how countries can coordinate external support for a
coherent and orderly implementation of tax system reform.
Chair:
Ms. Ashima Neb, Domestic Resource Mobilization Expert, The PCT
Secretariat & World Bank
Speakers:
Mr. Haruto Takimura, Senior Deputy Director for International Tax Policy
Division, Tax Bureau, Ministry of Finance, Japan
Ms. Margaret Cotton, Deputy Division Chief, Fiscal Affairs Department, IMF
Mr. Ulziibat Molomjamts, Head of Tax Administration and International Tax
Department of the General Department of Taxation, Mongolia
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BIOGRAPHIES (in alphabetical order)
Mr. Abu Tariq Bin Jamaluddin, Deputy Chief Executive Officer (Policy), Inland
Revenue Board of Malaysia
Mr. Abu Tariq Bin Jamaluddin is currently the Deputy Chief Executive
Officer (Policy) of IRBM He has over 25 years of experience in advisory,
litigation and drafting work in all aspects of tax and revenue law and
has represented the Director General of Inland Revenue before the
Special Commissioners of Income Tax and at all levels of the Malaysian
Courts in many landmark tax cases Mr Abu Tariq was formerly the
Chairman of the Dispute Resolution Panel, an initiative introduced by
the IRBM to expedite tax appeals by taxpayers which has received
recognition from IMF, via TADAT (Tax Administration, Diagnostic
Assessment Tool) Evaluators He has also been a permanent member
of IRBM’s Drafting Committee since 1997 a committee responsible for
drafting the law to cater for Malaysia’s annual national budget and a
regular speaker and panelist on tax cases at Malaysia’s annual National
Tax Conference as well as various national and international
conferences and seminars on taxation.
Mr. Andrew Auerbach, Senior Tax Advisor, Centre for Tax Policy and
Administration, OECD Jakarta Office
Mr. Andrew Auerbach is the Organisation for Economic Co-
operation and Development’s (OECD) tax representative in Southeast
Asia, based in Jakarta. Andrew is a Canadian and US trained lawyer
and has been with the OECD’s Centre for Tax Policy and
Administration since 2007. His work has spanned the full range of
issues that dominate the international tax policy landscape today,
including base erosion and profit shifting (BEPS), promoting exchange
of information and tax co-operation, tax certainty and tax policies for
inclusive growth.
Prior to joining the OECD, Andrew worked in private practice,
providing corporate and international tax advice to clients in both the
US and Canada, and also as a legislative drafter with Canada’s
Department of Finance. Andrew holds law degrees from Osgoode
Hall Law School and the University of Montreal, as well as an LLM in
International Tax Law from New York University.
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Ms. Ashima Neb, Domestic Resource Mobilization Expert, The PCT Secretariat
Ms. Ashima Neb, an Indian National, is the Domestic Resource
Mobilization Specialist in the Platform for Collaboration of Tax (PCT).
Before joining the PCT, she worked in the Indian Revenue Service for
over 20 years in various tax administration and tax policy roles. She
was India’s resident negotiator at the IF BEPS Project from 2014 to
2017.
Mr. Bruno Carrasco, Director General, Sustainable Development and Climate
Change Department, Asian Development Bank (ADB)
Mr. Bruno Carrasco leads ADB-wide knowledge, innovation, policies
and strategies in all thematic and sector operation areas and ensures
compliance with environment and social safeguards policies. He
oversees the administration of trust funds and global funding
initiatives and provides advice to Management on strategic and policy
matters, work plans, and major operational matters. He joined ADB 23
years ago and has served in countries across all its regional
departments. He holds a doctorate degree in economics from the
University of Essex.
Ms. Ceren Ozer, Program Manager, The PCT Secretariat
Ms. Ceren Ozer is a Senior Economist with the Fiscal Policy and
Sustainable Growth Unit of the World Bank where her focus is on
supporting multilaterals’ collaboration on tax matters; and, taxation
and SDGs. She program manages the Global Tax Program and the
Platform for Collaboration on Tax Secretariats. She has done work
towards a Ph.D. (stopped) in Political Economy from the Johns Hopkins
School of Advanced International Studies (SAIS) (thesis advisor Francis
Fukuyama); an M.A. in international relations, conflict management
and international economics from SAIS, and a B.A. in economics from
the Bogazici University.
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Ms. Chiara Bronchi, Practice Manager, Fiscal Policy and Sustainable Growth Unit
in the Macroeconomics Trade and Investment Practice, World Bank Group
Ms. Chiara Bronchi is the Practice Manager for the Fiscal Policy and
Sustainable Growth Unit in the Macroeconomics Trade and Investment
Practice. She leads a group of macro-fiscal economists and tax experts
who work on all three ranges of fiscal policy as well as the
macroeconomics of climate change, with an emphasis on fiscal policies
for climate actions. Chiara has over 25 years of experience in
managing multi-stakeholder and multi-disciplinary programs gained in
various international organizations namely the ADB, IMF, OECD, UN.
She started her professional career as Economic Adviser with the UK
government, she joined the OECD in 1998 as a Young Professional,
then the IMF in 2003 to pursue her career as an Economist. She served
as the Head of the Fiscal Affairs Office of Kosovo, under the UN
Protectorate before joining the World Bank in 2008 where she led
operations as well as analytical work. Recently she spent two years on
an external assignment as the Chief Thematic Officer of the ADB,
where she provided vision and goals for the ADB thematic cluster and
the ADB Strategy 2030. Chiara holds a Ph.D. from Bologna University
and an M.Sc. in Economics from the University College of London.
Mr. Dairi Vele, Secretary of Treasury, Papua New Guinea
Mr. Dairi Vele has held various senior positions within the PNG
Government and has been the Secretary for the PNG Treasury since
2013. He is responsible for the Government’s National Budget,
provision of economic, investment and tax policy advice, and the
management of the Government’s Public Debt. He is also intimately
involved in state negotiations across several major resource projects.
Secretary Vele has had a distinguished career with Treasury, serving
on 24 company and State entity boards, leading the team for Papua
New Guinea’s successful 2018 500 million USD debut sovereign dollar
bond raising and facilitating several key structural reforms. Prior to his
government roles, Mr. Vele held various senior commercial and
strategy advisory positions.
He holds a Bachelor of Economics from the Australian National
University.
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Mr. Daisuke Miura, Public Management Specialist, Sustainable Development
and Climate Change Department, ADB
Mr. Daisuke Miura’s current role at ADB manages the Domestic
Resource Mobilization Trust Fund and assists the governments in Asia
and the Pacific in strengthening domestic resource mobilization.
Before joining ADB in 2020, his professional career included 15 years
(2005 – 2020) with National Tax Agency Japan where he was engaged
in resolving tax treaty-related disputes under the mutual agreement
procedure.
Mr. Daniel Alvarez, Senior Public Sector Management Specialist, FPSGU, MTI GP,
World Bank
Mr. Daniel Alvarez is Senior Public Sector Specialist at the Fiscal Policy
and Sustainable Growth Unit of the World Bank, providing technical
assistance and leading tax reform operations in several countries. Mr.
Alvarez represents the World Bank at the Technical Assistance Group
(TAG) of the Tax Administration Diagnostic Assessment Tool (TADAT)
and the OECD VAT Global Forum. Previously, Mr. Alvarez served at the
Revenue Policy Unit and the Tax Administration Service (SAT) of the
Ministry of Finance of Mexico, and as a research associate at the
Institutes for International Development of Harvard University and
Duke University. He graduated from the Autonomous Institute of
Technology of Mexico (ITAM) and the International Tax Program (ITP)
at Harvard Law School.
Ms. Emma Xiaoqin Fan, Director, Public Management, Financial Sector &
Regional Cooperation Division, East Asia Department, ADB
Ms. Emma Xiaoqin Fan is Director of the Public Management,
Financial Sector, and Regional Cooperation Division (EAPF). Prior to
joining EAPF, she was Regional Director for ADB's Pacific Liaison and
Coordination Office. She has also worked as Head of ADB's Results
Management Unit, as project team leader at the South Asian and
Central Asian department, and as economist at the Economic Research
Department. Before joining ADB, Emma worked at the Finance
Department of Australia, New Zealand Institute of Economic Research
and Lanzhou University in the People's Republic of China.).
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Mr. Farid Hasnaoui Mardassi, Inter-Regional Adviser on International Tax
Matters, Financing for Sustainable Development Office, United Nations
Department of Economic and Social Affairs (UNDESA)
Mr. Farid Hasnaoui is Inter-Regional Advisor on International Tax
Matters at the United Nations (UN). Before joining the UN, Mr.
Hasnaoui worked at the Moroccan Ministry of Economy and Finance
where he was in charge of International Taxation Monitoring Bureau
and Advance Pricing Agreement. Mr. Hasnaoui has worked before at
the International Bureau of Fiscal Documentation, the World Bank and
the private sector.
Mr. Hasnaoui has a Ph.D in Law from Sorbonne University, LLM in
international taxation from Leiden University and an MBA from
Alakhawayn University.
Mr. Hasnaoui is also a laureate of the Hubert Humphrey fellowship
program, a Fulbright program for mid-career leaders.
Mr. Haruto Takimura, Senior Deputy Director for International Tax Policy
Division, Tax Bureau, Ministry of Finance, Japan
Mr. Haruto Takimura leads the tax team for international tax policy
issues including cooperation with Development Partners on DRM
issues. He is also working on domestic legislation reforms in the area
of international taxation as well as international cooperation for broad
tax matters. Previously he has worked on policy making in the area of
international finance, including as an economist at the IMF. He has
Master of International Affairs from Columbia University, School of
International Affairs, and B.S. in Mathematics from Tokyo University.
Mr. John Versantvoort, Head of the Office of Anticorruption and Integrity, ADB
Mr. John Versantvoort is the Head of the Office of Anticorruption and
Integrity (OAI) at Asian Development Bank (ADB) since December 2017.
OAI leads the anticorruption and integrity initiatives of the bank,
including investigation of integrity violations, design and
implementation of preventive and remedial measures, and awareness
raising and capacity building support. John joined ADB as a lawyer in
the Office of the General Counsel in April 2007, where he took on
progressive levels of technical and managerial responsibility. Prior to
joining ADB, he established a legal practice in Japan for Benelux law
and tax advisory firm Loyens & Loeff (2001-2006) and practiced law in
the Netherlands for Loyens & Loeff and law firm Allen & Overy (1995-
2001). John has obtained a Master of Laws degree (East-Asian law)
from University of London, and a Master of Laws degree (Dutch civil
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law) and Master of Arts degree (Japanese studies) from University of
Leiden, the Netherlands.
Mr. Juan Toro, Deputy Director, Fiscal Affairs Department (FAD), International
Monetary Fund
Mr. Juan Toro is Deputy Director of the IMF’s Fiscal Affairs
Department, where he previously was Assistant Director in charge of
the IMF’s revenue administration technical assistance (TA) to Europe,
Asia, Middle East, and Central Asia. He has led and participated in IMF
TA missions in taxation in more than 40 countries and has authored
and contributed to several analytical papers in taxation. Before joining
the IMF in 2007, he was the Commissioner of the Chilean Tax
Administration (Servicio de Impuestos Internos, SII) from 2002 to 2006,
and held several managerial positions at the SII in previous years. In
2004, he received the Wharton-Infosys Business Transformation
Award for leading the online tax administration model in Chile. His
experience in the private sector entails managerial positions and
member of board of directors in Chilean companies. He graduated as
Civil Industrial Engineer and earned a master’s degree in Economics
and Management at the University of Chile.
Mr. Kiyoshi Nakayama, Advisor, FAD, IMF
Mr. Kiyoshi Nakayama is Advisor in the Fiscal Affairs Department of
the International Monetary Fund since 2007. He has worked mainly on
technical assistance in tax policy and tax administration and led many
technical assistance missions to Asian and African countries. Before
joining the Fund in 2007, he was Professor of Tax Law at Graduate
School of Business Science, University of Tsukuba, Tokyo. He had been
with the National Tax Agency, Japan, at the divisions of VAT, Small and
Medium Corporations, Large Taxpayer Office, International
Examination (Director), and Mutual Agreement
Procedures (Director, Competent Authority), and with
the Japan’s Ministry of Finance at the International Tax Policy Division
as a tax treaty negotiator.
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Mr. Marcello Estevão, Global Director, Macroeconomics, Trade & Investment
Mr. Marcello de Moura Estevão Filho is the Global Director of the
World Bank Group’s Macroeconomics, Trade and Investment Global
Practice (MTI).
In this position, Mr. Estevão leads a large team of country economists,
macroeconomists, and fiscal policy, debt, and macro-modeling
experts. He is responsible for overseeing the delivery of the global
analytical work on fiscal policy, debt policy, and economics of climate
change; for coordinating the strategic direction of MTI and
implementing it; for helping to shape and oversee MTI’s
country/regional programs; and for mobilizing staff to work more
effectively across Equitable Growth, Finance and Institutions (EFI) and
other Global Practices.
Before joining the Bank, Mr. Estevão was Deputy Minister for
International Affairs at the Ministry of Finance in Brazil until end-
December 2018 and served as Brazil’s G20 Deputy. He also served as
the Chairman of the Board of Directors of the New Development Bank
(Shanghai) and member of FUNCEF’s Board of Directors. Prior to this
position, he worked at Tudor Investment Corporation as the chief-
economist for North America and Oceania, at the International
Monetary Fund (IMF) as mission chief to Peru, Nicaragua and
Barbados; and deputy chief of the Regional Studies Division, the North
American Division, and the Latin-Caribbean Division, after working on
several European countries and the Euro Area, and at the Research
and Statistics Division of the Federal Reserve Board in Washington, DC,
as a researcher and member of the Green Book forecast team.
Mr. Estevão is Brazilian, holds a PhD in Economics from MIT,
Cambridge, MA, and has published extensively in refereed journals,
books, policy reports, and the print media.
Ms. Margaret Cotton, Deputy Division Chief, Fiscal Affairs Department, IMF
Ms. Margaret Cotton, a New Zealand national, is a Deputy Division
Chief in the IMF’s Fiscal Affairs Department Revenue Administration
Division. She initially worked in the IMF’s Fiji office (PFTAC) and is
now based in Washington, D.C where she is responsible for
overseeing the revenue administration capacity development work in
the Asia Pacific region. Margaret has advised numerous countries on
tax administration reforms including developing and implementing
medium term revenue strategies.
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Mr. Oliver Schwank, Senior Economic Affairs Officer, United Nations Department
of Economic and Social Affairs (UNDESA)
Mr. Oliver Schwank is a Senior Economic Affairs Officer in the
Financing for Development Office of the Department of Economic and
Social Affairs of the United Nations. He is part of the policy analysis
team that leads the substantive follow-up to the Addis Ababa Action
Agenda on Financing for Development and focuses on development
cooperation and international public finance, debt sustainability and
science, technology and innovation issues in particular. Prior to his
current role, he held various positions in the Secretariat of the United
Nations, including being part of the writing team of the World
Economic and Social Survey, a flagship UN publication, and in the
Office of the Special Advisor on Africa. He also was a consultant with
the United Nations Industrial Development Organization and a
lecturer in development economics at the Vienna University of
Economics and Business and at the University of Vienna. He holds a
Doctorate in Economics from the Vienna University of Economics and
Business and has published widely.
Ms. Pande Putu Oka Kusumawardani, Acting Director Center for State Revenue
Policy, Fiscal Policy Agency, Ministry of Finance, Indonesia
Ms. Pande Putu Oka Kusumawardani is currently the Acting
Director Center for State Revenue Policy, Fiscal Policy Agency,
Ministry of Finance of the Republic of Indonesia. She has been
dealing with international tax issues since 2010. Prior to her carrier in
Fiscal Policy Agency, she worked for the Directorate General of Taxes-
MOF Indonesia. She completed her bachelor’s degree from the
Economic Faculty, University of Indonesia. She obtained her Master
of Finance degree from the University of Indonesia in 2004 and
obtained her Master of Public Policy degree from Hitotsubashi
University, Tokyo-Japan in 2009.
Mr. Peter Mullins, Tax Policy Consultant and former Deputy Division Chief, Tax
Policy Division, FAD, IMF
Mr. Peter Mullins was a Deputy Division Chief with the Tax Policy
Division of the Fiscal Affairs Department of the IMF in Washington, D.C.
Peter has extensive experience in tax policy and tax law, having been
involved in the area for more than 25 years. Peter has provided advice
to more than 40 countries on a range of tax policy issues including
corporate tax, personal tax, VAT, international tax issues, natural
resources taxation and property taxes. Prior to joining the IMF in 2005,
Peter was the General Manager of the Business Tax division in the
Australian Treasury. He has worked in both the private and public
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sectors, including many years as a senior official in the Australian Tax
Office.
Dr. Pinaki Chakraborty, Director, National Institute of Public Finance and Policy
(NIPFP), India
Dr. Pinaki Chakraborty is the Director, National Institute of Public
Finance and Policy New Delhi. Prior to this, he was the Chief-Social
Policy-UNICEF, and the Chief of Field Office-UNICEF Kerala and Tamil
Nadu. Since 2008, he has been Professor at the National Institute of
Public Finance and Policy, New Delhi. He served as a Member, Advisory
Council to the Fifteenth Finance Commission of India; Member-
Secretary, Committee on Fiscal Statistics appointed by the National
Statistical Commission in 2017; Chairman, Kerala Public Expenditure
Review Committee-a statutory committee appointed by the
Government of Kerala; and Research Associate, Levy Economics
Institute, New York. From May 2013 to December 2014, Chakraborty
served as Economic Adviser to the 14th Finance Commission of India,
heading the Economic Analysis and Technical Coordination Division of
the Commission. He also served as a Member of the Third Union
Territory Finance Commission, appointed by the Ministry of Home
Affairs, and as a Consultant to the Eleventh Finance Commission of
India.
Mr. Rubino Sugana, Lead Advisor (Revenue Thematic Area), PROSPERA—
Australia-Indonesia Partnership for Economic Development
Mr. Rubino Sugana has spent more than 20 years working as an
adviser on tax policy and administration reform to both central and
local governments in developing countries across South and Southeast
Asia, West and East Africa, the Middle East, Eastern Europe, South
America and the Caribbean. Prior to joining Prospera, he worked for
the ADB, World Bank, Duke Center for International Development, and
Harvard Institute for International Development, as well as an
independent consultant working for bilateral donor agencies.
Mr. Ruud De Mooij, Advisor, Fiscal Affairs Department (FAD), International
Monetary Fund
Mr. Ruud De Mooij is an advisor in the International Monetary Fund’s
Fiscal Affairs Department, where he previously headed the Tax Policy
Division. He has extensive experience in providing capacity
development on tax policy issues in over 25 countries, including on
medium-term revenue strategies. Before joining the International
Monetary Fund, De Mooij was a Professor of Public Economics at
Erasmus University in Rotterdam. He has published extensively on tax
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issues, including in the American Economic Review and the Journal of
Public Economics. De Mooij is also a research fellow at the University
of Oxford, the University of Bergen, ZEW in Mannheim, and a member
of the CESifo network in Munich.
Dr. Sebastian James, Senior Economist, FPSGU, MTI GP, World Bank Group
Dr. Sebastian James is a Senior Economist with the Fiscal Policy and
Sustainable Growth Unit. Apart from Taxation, he has worked in cross-
cutting areas with Investment Policy and Special Economic Zones. He
has advised over 25 countries on the design of their tax policy and tax
administration with an emphasis on improving their investment
climate. He is a former Indian Revenue Service officer and held senior
positions in India’s Tax Administration and Tax Policy between 1996
and 2002. In 2003, he completed the International Tax Program from
Harvard Law School and subsequently completed his Master’s in Public
Administration in 2004 and Ph.D. from Harvard University in 2007 with
his research focusing on Tax Policy and Tax Administration in
developing countries.
Mr. Shabbir Ahmed, Director of Tax Intelligence & Investigation, Coordinator of
Transfer Pricing, National Board of Revenue, Bangladesh
Mr. Shabbir Ahmed is a Director of tax intelligence and investigation
and the Coordinator of transfer pricing at the National Board of
Revenue (NBR) Bangladesh. He served as the First Secretary of tax
policy and a Deputy Commissioner of Taxes at NBR prior to his present
position. He is a regular member of tax treaty negotiation team of NBR.
Mr. Ahmed obtained master’s degree in Economics from Yamaguchi
University, Japan and master’s degree in Accounting from the
University of Dhaka, Bangladesh. He has also received education and
training on Sustainable Development, Fiscal Economics, Tax
intelligence and Investigation at different institutions.
Mr. Ahmed authored a number of papers and reports on taxation, and
presented papers in national and international seminars and
conferences. He teaches courses on Economics and Taxation and
speaks on tax policy and transfer pricing issues at different universities
and institutions.
Mr. Ahmed has been the part of a number of NBR’s reform initiatives
in the areas of tax policy, digital transformation and compliance.
Mr. Ahmed is a recipient of NBR Integrity Award.
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Mr. Truong Ba Tuan, Deputy Director General of Tax Policy Department, Ministry
of Finance, Viet Nam
Mr. Truong Ba Tuan is Deputy Director General of the Tax Policy
Department (TPD), Ministry of Finance of Viet Nam. He has more than
20 years of experience working as a policy maker in the Ministry of
Finance in various positions. Prior to joining the Tax Policy Department
in late 2020, he was Vice - President of the National Institute for
Finance, a think tank of the Ministry of Finance of Viet Nam. His
research interests focus on tax policy and on public expenditure
management. He obtained his Bachelor of Commerce (Banking and
Finance) from Curtin University (Australia) in 1997 and his Master of
Commerce (Economics and Finance) also from Curtin University in
2006.
Mr. Towfiqul Islam Khan, Senior Research Fellow, Center for Policy Dialogue,
Bangladesh
Mr. Towfiqul Islam Khan is an Economist. He is the Coordinator of
CPD’s Independent Review of Bangladesh’s Development (IRBD)
programme. He has undertaken research and published in a number
of areas including macroeconomic policies, fiscal policy and fiscal
transparency, governance, financing for development, inclusive
development and sustainable development goals (SDGs). Khan is
currently a member of the ‘SDG Working Team’ constituted under the
Prime Minister’s Office, Government of Bangladesh. He is also a
member of the ‘SDGs NGO Sub-Committee’ constituted under the
NGO Affairs Bureau of Bangladesh. Khan received Australian
Leadership Award (ALA) in 2008 to carry out his postgraduation
academic degree at University of Melbourne, Australia. Khan also
obtained his master’s and bachelor’s degrees in the area of Economics
from Jahangirnagar University, Bangladesh.
Dr. Tuan Minh Le, Lead Economist, The World Bank Group
Mr. Tuan Minh Le is Lead Economist at the World Bank. He holds a
Ph.D. in Public Policy from Harvard University. Prior to joining the
World Bank, Dr. Le worked as consultant at the Public Finance Group,
Harvard Institute for International Development, Harvard University,
and was Assistant Professor of Economics at Suffolk University. He has
engaged in a broad range of teaching, research, policy advisory
consulting and operations on fiscal policy in all regions. His publication
focuses on tax policy design, revenue administration, appraisal of
development expenditures, and public investment management. Dr.
Le was the author of numerous published papers and was the co-
20
author of the books ‘The Power Public Investment Management:
Transforming Resources into Assets for Growth;’ ‘Rents to Riches? The
Political Economy of Natural Resource-Led Development;’ and ‘Tax
Reform in Vietnam: Toward a More Efficient and Equitable System.’
Mr. Ulziibat Molomjamts, Head of Tax Administration and International Tax
Department of the General Department of Taxation, Mongolia
Mr. Ulziibat Molomjamts is the Head of Tax Administration and
International Tax Department of the General Department of Taxation,
Mongolia. Previously, he held several positions at the Financial
Regulatory Committee of Mongolia, including the Head of Financial
Education and Training Office and the Head of Insurance Department
respectively, Mandatory Insurance Association, Customs General
Department and the Mongol Bank.
Ms. Victoria J. Perry, Deputy Director, Fiscal Affairs Department (FAD),
International Monetary Fund
Ms. Victoria Perry is a Deputy Director in the Fiscal Affairs
Department of the International Monetary Fund. Since joining the IMF
in 1993, she has provided technical advice in tax policy and revenue
administration to numerous countries in all regions. From 2002 to
2008 she served as Division Chief for Revenue Administration in FAD,
and from 2008 until June 2016, she was Division Chief of Tax Policy. She
is a co-author of the book “The Modern VAT,” published by the IMF in
2001. Prior to joining the IMF, Ms. Perry previously practiced tax law
with the Boston law firm of Wilmer Hale. She is Past President of the
National Tax Association, and is also a past president of the American
Tax Policy Institute, past Chair of the Value Added Tax Committee of
the American Bar Association Section of Taxation, and serves on the
Board of the International Institute of Public Finance. She received her
J.D. from Harvard Law School and her B.A. from Yale University in
economics and philosophy.
21
Mr. Vivek Johri, Member, Tax Policy and GST, Central Board of Indirect Taxes and
Customs, Government of India
Mr. Vivek Johri joined the India Revenue Service in 1985. He is
currently working as Member in charge of Goods and Services Tax &
Tax Policy in the Central Board of Indirect Taxes and Customs, Ministry
of Finance, Government of India. As such, he as a work experience of
thirty-five years at different levels in India’s federal tax administration.
Of this, he has spent 15 years with Tax Research Unit that formulates
tax policy both for Customs and other indirect taxes and has been
closely associated with tax reforms since their inception in India in
1991. He has been involved in the formulation of tax proposals for as
many as 16 Union Budgets.
He has also worked as Minister (Customs) at the Permanent Mission of
India to WTO and has vast experience in trade and tariff negotiations.
Prior to his current assignment, he worked as Principal Chief
Commissioner of Customs at Mumbai where he piloted many
initiatives on Ease of Doing Business resulting in a marked
improvement in India’s Trading Across Border rankings. He was
awarded the President’s Medal for exceptionally meritorious service in
the year 2000.
Mr. Johri graduated in Economics from the University of Delhi. He
holds an MBA degree from Swinburne University of Technology,
Melbourne, Australia.
