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APPENDIX NO.2 TO THE AGREEMENT BETWEEN AIT AND CCNAA FOR TECHNICAL ASSISTANCE IN TAX ADMINISTRATION (AD.1990.4.2)
1.Signed and exchanged on April 2, 1990; Enterd into force on April 2, 1990.
A Purpose of Appendix
This Appendix provides for additional services to be performed
by AIT consultants for CCNAA under the Agreement and correspo-
nding additional obligations for CCNAA.
B Services to be Provided by AIT
1 AIT consultants Steven Bowen and Lee Niederman, of the Offi-
ce of Tax Administration Advisory Services of the Internal
Revenue Service, AIT's designated representative, will each
participate as instructors for the 1990 Academy of Internat-
ional Texation of the Public Finance Training Institute of
the Ministry of Finance, CCNAA's designated representative.
2 Each instructor will provide for one week's instruction on
appropriate topics at mutually agreeable times during the A-
cademy's 1990 session which runs from April through August
3 Each instructor will provide two copies of their course mat-
erials in two separate mailings at least one month prior to
4 Each instructor will prepare an objective format examination
covering his course. This can be either an objective format
examination of 25-50 multiple choice questions or a mixed f-
ormat examination of multiple choice questions (60--70 perc-
ent) and essay questions (30--40 percent).
C Obligations of CCNAA
1 CCNAA will provide Messrs. Bowen and Niederman with round--
trip business class air tickets from Washington, D.C. to Ta-
ipei and return.
2 CCNAA will provide Messrs. Bowen and Niederman with appropr-
iate hotel accommodations, board and health/medical insuran-
ce during their stay in Taipei in connection with this agre-
3 CCNAA agrees to reimburse AIT for the cost of postage for s-
ending the teaching materials mentioned under subparagraph B
. 3 of this Appendix and for any books in English brought to
Taipei and left with CCNAA's designated representative.
4 CCNAA will pay AIT a service fee representing the cost of p-
roviding the consultants in lieu of honoraria. The fee shall
be $1,400 per instructor and represents approximately 20 ho-
urs of teaching time per instructor. The total amount due A-
IT under this subparagraph is US $2,800.
D Financial Provisions
Except as mentioned above, payments and other financial arran-
gements shall be as set forth in Article VI of the Agreement.
This Appendix will become effective upon the date of the last
signature hereafter of the representatives of CCNAA and AIT a-
nd will remain in effect until the services described herein,
or as amended, are completed. Either party may terminate this
Appendix as provided for in Article VIII of the Agreement.
For : Coordination Council for
North American Affairs
TITLE : DEPUTY REPRESENTATIVE
DATE : April 2, 1990
American Institute in Taiwan
TITLE : Deputy Managing Director