Training Program

Lawyers from member country ministries of finance and tax authorities involved with legal aspects of tax policy making or tax administration.

Participants are expected to demonstrate five years of relevant work experience and a solid knowledge of fiscal and tax law. Further details on prerequisites will be provided upon selection.

This course, delivered by staff from the Legal Department and external experts, explores the challenges in designing and drafting of tax legislation. It addresses a broad spectrum of issues currently shaping tax policy agendas, with a particular focus on cross-border taxation, base erosion and profit shifting (BEPS), and the implications of the OECD/Inclusive Framework's two-pillar agreement on international corporate taxation.

Participants will examine tax law policy instruments designed to tackle these challenges, including those arising from the digitalization of the economy-such as the taxation of digital assets and digital services. The course also delves into the design of tax incentives, natural resource taxation regimes, and the integration of tax procedure laws with income tax framework.

The course emphasizes practical application, drawing on international best practices and real-world experiences. It also includes interactive components such as group workshops and participant presentations on national approaches to tax law reform