International Tax Administration

Source details

Session No.: SA 24.18
Deadline passed
Location: New Delhi, India
Date: April 1-5, 2024 (1 week)
Delivery Method: In-person Training
Primary Language: English
Target Audience: senior managers and executives who are (or will be) involved in, or responsible for international tax administration-related issues in their organization.

Intended for countries that have not begun formulating their international tax administration strategy or have no or little practical experience with international tax issues.
Suitable participants: senior officials working in strategy formulation, program design, compliance risks management, international tax affairs, audit, and exchange of information.
Qualifications: There are no qualification requirements for participation.

Introductory-level workshop designed for senior officials, managers and executives from developing country tax administrations seeking a high-level understanding of how their organization may successfully deal with international tax risks and to learn international good practices.
Presents key concepts of international tax administration, highlights international tax compliance risks and treatment strategies, and introduces main challenges developing country tax administrations currently face.
Presents basic management, organizational and administrative good practices that, along with a strong policy and legal framework, could enable tax administrations to address those challenges.
Strategic approach: not designed to elaborately cover international tax technical issues; while focusing on tax administration, a few sessions include presentations on the tax policy and legal aspects of international taxation.
Combines sessions on fundamental issues with presentations on more advanced topics such the implementation of the new Pillar Two solution and other global developments.
Lectures will provide opportunities for Q&A and peer-to-peer sharing of experiences.

Upon completion of the program, participants will be able to:

Understand why it is important to deal with international tax administration and address tax avoidance by multinational enterprises
Identify the most common international tax compliance risks
Describe the latest domestic legislative provisions and multilateral instruments that address international tax compliance risks
Point out the key elements of an international-tax focused compliance risk management program
Explain the building blocks of an international tax specific audit program
Compare various organizational models and considerations for management and oversight of international tax administration
Define and address the key administrative challenges of introducing and operating cross-border exchange of information
Identify the conditions of successfully administering various dispute prevention and resolution mechanisms
Explain international good practices concerning taxation of the digital economy and implementation of the global minimum tax (Pillar Two)