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Fiscal Policy

Taxation of profits and multinational companies A GCC Perspective

Deadline passed

Session No.: CE 23.38

Location: Kuwait City, Kuwait

Date: November 13-14, 2023

Delivery Method: In-person Training

Primary Language: English

Interpretation Language: Arabic

    Target Audience

    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.

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    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.

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    Course Description

    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.

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    Course Objectives

    Upon completion of this workshop, participants should be able analyze the impacts of the two-pillar reform on their countries and the region; strengthen the design of business income taxation and analyze the impact of business income taxes on their economies.

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