Training Program

Senior officials from ministries of finance and tax administrations whose responsibilities include advising ministers on tax policy issues, in particular international tax, or managing tax administration, in particular large taxpayer office. Their duties are likely to include policy analysis and evaluation; drafting policy proposals; drafting tax laws; treaty negotiation and major operational functions in tax administration (such as transfer pricing and exchange of information).

Participants involved in tax policy areas are expected to have a degree in economics, law, or a related field, and experience in tax policy. Participants involved in tax administration areas are expected to be senior managers from the top two levels of their agency.

There are two primary sources of fundamental and increasing pressure for reforming the taxation of multinational enterprises (MNEs):

i) tax avoidance and planning by MNEs (“profit shifting”) using a variety of strategies; and

ii) international tax competition. Within that context, this course explains the scale and scope of international tax pressures and discusses reform options and their economic implications. Moreover, the course covers particular areas of relevance for countries in the region including tax treaty policy, design of anti-tax avoidance measures, and international tax aspects of the extractive industries in resource-rich countries. Modality of the course: Two presentations a day (each 45 minutes followed by Q&As for about 15 minutes).