The OECD has launched a capacity-building programme for judges across Eastern Europe and Central Asia, bringing together more than 100 judges from 10 countries to strengthen understanding of international tax law and cross-border tax disputes.
The OECD introduced a new capacity-building programme on 22 September 2026 aimed at strengthening judges’ expertise in international taxation across Eastern Europe and Central Asia. The initiative emerged from successful judicial training efforts in Ukraine and seeks to expand that model across the region through a train-the-trainer approach.
Inaugural session draws over 100 judges
The programme’s launch event brought together more than 100 judges from across 10 countries. Participants included judicial officials from Armenia, Azerbaijan, Georgia, Kazakhstan, Kyrgyzstan, Moldova, Mongolia, Ukraine, Uzbekistan, and Indonesia.
What the first session covered
Judges explored four core areas during the inaugural session. They examined the growing frequency of cross-border tax disputes in courtrooms and the practical challenges these cases present. The programme then addressed double taxation and double non-taxation problems, along with their impact on how courts resolve international tax cases.
Participants also reviewed the main sources of international tax law and tracked how international tax standards have evolved. The final component focused on the two foundational principles judges encounter: source-based taxation and residence-based taxation. Facilitators used real case examples to show how judges apply these concepts when deciding actual disputes.
What comes next
Coming sessions will advance into more complex international tax topics through expert instruction, case study reviews, and peer discussion among judges from different countries. The programme aims to create more consistent and informed judicial interpretations of international tax law across the region and improve how courts adjudicate cross-border tax disputes.
