Virtual : Current Issues in Tax Law Design
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- Virtual : Current Issues in Tax Law Design
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Bibliographic details
- Session: CT 22.23V
- Location: Beijing, China
- Dates: November 28-30, 2022 (1 week)
- Delivery method: Virtual Training
- Primary language: English
- Status: New dates
Invitation and Logistics
- Session No.: CT 22.23 V
- Location: Beijing, China
- Date: November 28-30, 2022 (1 week) New dates
- Delivery Method: Virtual Training
- Primary Language: English
- Presenters: Legal Department staff and outside experts
Target Audience and Qualifications
- Target Audience:
- Lawyers from member country ministries of finance and tax authorities involved with legal aspects of tax policy making or tax administration.
- Qualifications:
- Participants are expected to have five years of relevant work experience and a solid knowledge of fiscal and tax law.
- Attendance is by invitation only.
- Prerequisites are specified in the nomination request letters.
Course Description — Scope and Topics
- Focus: current issues in designing and drafting tax law.
- Key issues addressed:
- Cross-border/international taxation.
- Base erosion and profit shifting (BEPS).
- Avoidance of income and consumption taxes.
- Implications of the OECD/Inclusive Framework two-pillar agreement on international corporate taxation.
- Tax challenges arising from digitalization.
- Design of tax incentives and other specific regimes, for example natural resource taxation.
- Developing an integrated and appropriate policy for the negotiation and entry into tax treaties.
- Improving the tax dispute resolution system to deal with arrears and to enhance tax certainty.
Course Objectives — Competencies on Completion
- Explain the links between various fiscal laws and their implications.
- Identify key legal and current policy issues and best practice approaches to addressing them, such as through law reform.
- Analyze and assess domestic tax legislation against international best practices.
- Identify legal design approaches that have proven effective, based on cross-jurisdictional experiences shared by presenters and fellow participants.
- Explain to stakeholders proposed amendments to tax legislation and support those proposals in discussions and consultation procedures with stakeholders.
References