{
  "title": "International Issues in Tax Law Design (TLWD)",
  "sourceUrl": "https://www.imf.org/en/capacity-development/training/icdtc/courses/tlwd",
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  "summary": "International Issues in Tax Law Design Training Program Course International Issues in Tax Law Design (TLWD) This course, presented by the Legal Department staff and outside experts, deals with current issues in designing and drafting tax law.",
  "publishDate": "2022-08-09",
  "sections": [
    {
      "heading": "Course overview and scope",
      "content": "- Presented by the Legal Department staff and outside experts.\n- Deals with current issues in designing and drafting tax law.\n- Covers a wide range of issues on the agendas of today’s tax policy makers, especially cross-border/international, base erosion and profit shifting, and avoidance of income and consumption taxes.\n- Explicitly addresses issues in light of the recent OECD/Inclusive Framework two-pillar agreement on international corporate taxation.\n- Discusses design of instruments to address those issues, including the tax challenges arising from digitalization.\n- Covers other tax law design issues that can affect a country’s fiscal position, such as:\n  - designing tax incentives and other specific regimes (e.g., natural resource taxation);\n  - developing an integrated and appropriate policy for the negotiation and entry into tax treaties;\n  - improving the tax dispute resolution system to deal with arrears and to enhance tax certainty."
    },
    {
      "heading": "Topic area",
      "content": "- Topic: Legal and Institutional Frameworks"
    },
    {
      "heading": "Target audience and participant profile",
      "content": "- Target audience: Lawyers from member country ministries of finance and tax authorities involved with legal aspects of tax policy making or tax administration.\n- Qualifications:\n  - Participants are expected to have five years of relevant work experience and a solid knowledge of fiscal and tax law.\n  - Attendance is by invitation only.\n  - Prerequisites are specified in the nomination request letters."
    },
    {
      "heading": "Course objectives",
      "content": "Upon completion of this course, participants should be able to:\n- Explain the links between various fiscal laws and their implications.\n- Identify key legal and current policy issues and best practice approaches to addressing them, such as through law reform.\n- Analyze and assess domestic tax legislation against international best practices.\n- Identify legal design approaches that have proven effective, based on cross-jurisdictional experiences shared by presenters and fellow participants.\n- Explain to stakeholders proposed amendments to tax legislation and support those proposals in discussions and consultation procedures with stakeholders."
    }
  ],
  "bullets": [
    "Presented by the Legal Department staff and outside experts.",
    "Deals with current issues in designing and drafting tax law.",
    "Covers a wide range of issues on the agendas of today’s tax policy makers, especially cross-border/international, base erosion and profit shifting, and avoidance of income and consumption taxes.",
    "Explicitly addresses issues in light of the recent OECD/Inclusive Framework two-pillar agreement on international corporate taxation.",
    "Discusses design of instruments to address those issues, including the tax challenges arising from digitalization.",
    "Covers other tax law design issues that can affect a country’s fiscal position, such as:",
    "Topic: Legal and Institutional Frameworks",
    "Target audience: Lawyers from member country ministries of finance and tax authorities involved with legal aspects of tax policy making or tax administration.",
    "Qualifications:",
    "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."
  ],
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  "generatedAtUtc": "2026-09-29T16:41:24.779Z"
}