## Current International Issues in Tax Law Design (TLWD)

## Source details

**Canonical URL:** [Current International Issues in Tax Law Design (TLWD)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ct/2019/tlwdct19-12)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ct/2019/tlwdct19-12/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ct/2019/tlwdct19-12/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ct/2019/tlwdct19-12/bundle-manifest.json)

## Bibliographic details
- Session: CT 19.12
- Location: Shenzhen, China
- Dates: September 2-6, 2019 (1 week)
- Primary language: English

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### Target audience and qualifications
- Target Audience:
  - Director-Generals or Commissioners of tax authorities of Belt and Road Initiative countries, or their deputies.
- Qualifications:
  - Participants should have a solid knowledge of fiscal and tax law.
  - Participants should have strong English reading and speaking skills.

### Course description
- Presented by staff and experts of the IMF Legal Department.
- Focuses on current international issues in tax law design.
- Covers a wide range of issues on the agenda of today's tax policymakers, especially:
  - Cross-border and base erosion issues related to income and consumption taxes.
  - Various tax law design issues relevant to foreign direct investments.

### 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

- [Core Elements of Banking Supervision (CBS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2027/cbsat27-10)
- [Advanced Government Finance Statistics (GFS-A)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/gfs-ace26-45)
- [Fiscal Sustainability (FS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fsce26-38)
- [Safeguards Assessments of Central Banks (SAC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2026/sacat26-30)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/ct/2019/tlwdct19-12_