Training Catalog Session Details

Senior officials from ministries of finance and tax administrations whose responsibilities include advising ministers on tax policy issues or managing tax administration. Their duties are likely to include policy analysis and evaluation; drafting policy proposals; drafting tax laws; and in tax administrations managing organizational issues, strategic planning, information technology, and other major operational functions.

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

This workshop aims to identify and discuss implications for GCC countries of changes to the landscape of taxing the income of multinational enterprises. While at the center of these changes is the Inclusive Framework's (IF) two-pillar agreement by 138 countries (including all GCC members, except Kuwait), the international tax framework will likely continue to evolve by responding to emerging challenges, pressures from fiscal spillovers, and other behavioral responses to the two-pillar agreement. Dedicated sessions in this workshop will focus on: (i) the global minimum corporate tax and Pillar 2 of the IF agreement and its potential revenue implications; (ii) allocation of taxing rights across countries and Pillar 1 of the IF agreement and its potential revenue implications; (iii) anti-tax avoidance rules and tax treaty policy and how they interact with the two-pillar agreement; (iv) the potential for coordination among GCC members on corporate taxation, and (v) wider issues for GCC countries to consider in building their income tax systems. Country authorities will have the opportunity to present their experiences and exchange views with workshop participants and IMF staff.