{
  "title": "Virtual : Current Issues in Tax Law Design",
  "sourceUrl": "https://www.imf.org/en/capacity-development/training/icdtc/schedule/ct/2022/tlwdct22-23v",
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  "summary": "Virtual : Current Issues in Tax Law Design Training Program Target Audience Lawyers from member country ministries of finance and tax authorities involved with legal aspects of tax policy making or tax administration.",
  "publishDate": "2023-03-11",
  "sections": [
    {
      "heading": "Invitation and Logistics",
      "content": "- Session No.: CT 22.23 V\n- Location: Beijing, China\n- Date: November 28-30, 2022 (1 week) New dates\n- Delivery Method: Virtual Training\n- Primary Language: English\n- Presenters: Legal Department staff and outside experts"
    },
    {
      "heading": "Target Audience and Qualifications",
      "content": "- Target Audience:\n  - 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 Description — Scope and Topics",
      "content": "- Focus: current issues in designing and drafting tax law.\n- Key issues addressed:\n  - Cross-border/international taxation.\n  - Base erosion and profit shifting (BEPS).\n  - Avoidance of income and consumption taxes.\n  - Implications of the OECD/Inclusive Framework two-pillar agreement on international corporate taxation.\n  - Tax challenges arising from digitalization.\n  - Design of tax incentives and other specific regimes, for example 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": "Course Objectives — Competencies on Completion",
      "content": "- 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": [
    "Session No.: CT 22.23 V",
    "Location: Beijing, China",
    "Date: November 28-30, 2022 (1 week) New dates",
    "Delivery Method: Virtual Training",
    "Primary Language: English",
    "Presenters: Legal Department staff and outside experts",
    "Target Audience:",
    "Qualifications:",
    "Focus: current issues in designing and drafting tax law.",
    "Key issues addressed:",
    "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": "2026-09-29T17:04:04.064Z"
}