## International Issues in Tax Law Design (TLWD)

## Source details

**Canonical URL:** [International Issues in Tax Law Design (TLWD)](https://www.imf.org/en/capacity-development/training/icdtc/courses/tlwd)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/courses/tlwd/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/courses/tlwd/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/courses/tlwd/bundle-manifest.json)

## Bibliographic details
- Published: August 9, 2022

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## Upcoming offerings

| Start date | End date | Location | Delivery Method | Session No. | Primary & (Interpretation) language | Apply |
| --- | --- | --- | --- | --- | --- | --- |
| June 28, 2027 | July 2, 2027 | Vienna, Austria | [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | [JV 27.18](https://www.imf.org/en/capacity-development/training/icdtc/schedule/jv/2027/tlwdjv27-18) | English | [Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=JV27.18E) by March 28, 2027 |

### Course overview and scope
- 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:
  - designing tax incentives and other specific regimes (e.g., 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.

### Topic area
- Topic: Legal and Institutional Frameworks

### Target audience and participant profile
- 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 objectives
Upon completion of this course, participants should be able to:
- 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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## References

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [JV 27.18](https://www.imf.org/en/capacity-development/training/icdtc/schedule/jv/2027/tlwdjv27-18)
- [Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=JV27.18E)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/courses/tlwd_