Senior Audit & Investigation Officers and the Assistant Chief Executive Officer (ACEO)- Audit & Investigation Division from the Ministry of Revenue participated in the Workshop on International Transactions, Tax Treaties and Transfer Pricing held from 6-17^th July 2026 in Malaysia. The workshop provided an important opportunity to enhance technical expertise and strengthen the Ministry’s capacity in international taxation, which is increasingly important as Samoa continues to engage in a growing global economy.

The workshop covered key areas relating to international transactions, including the application of tax treaties, transfer pricing principles, the arm’s length principle, identification of transfer pricing risks, business restructuring, taxation of intangible assets, financial transactions, profit allocation methods and approaches to conducting and resolving transfer pricing audits. Participants also benefited from practical case studies and shared experiences from different jurisdictions, providing valuable insights into international tax administration practices.

The knowledge and skills gained from this workshop of the Ministry’s delegates are highly relevant to the Ministry of Revenue, particularly the Audit & Investigation Division, as they support the effective identification, assessment, and management of international tax risks. As cross- border transactions and multinational businesses activities continue to increase, developing expertise in transfer pricing and tax treaty matters is essential to ensuring that transactions between related parties are appropriately assessed and that Samoa’s revenue base is protected.

In addition, the workshop promoted professional development, knowledge sharing, and collaboration among tax administrations. The participants will be able to share relevant knowledge and practices with colleagues, contributing to the continuous improvement of audit capability and overall tax administration within the Ministry.

The Chief Executive Officer/Commissioner of the Ministry of Revenue, Afioga Fuimaono Vaitolo Ofoia, extends his sincere appreciation to the Inland Revenue Board of Malaysia (IRBM) and the Commonwealth Association of Tax Administrators (CATA) for their invitation and warm hospitality throughout the workshop. He acknowledge their continued commitment to strengthening the technical capacity of tax administrations by providing valuable professional development opportunities that builds the Ministry officers.

The Ministry of Revenue also extends its sincere appreciation to the Tautai Program– DT Global for its generous financial support in enabling the participation of Ministry officers in the workshop. The Ministry greatly values the Programme’s continued partnership and investment in building the capacity of Samoa’s public service. This ongoing support serves as an important bridge for meaningful international collaboration, knowledge exchange, and professional development, strengthening the Ministry’s capability to effectively respond to emerging international tax challenges and deliver quality services to the people of Samoa.