## Virtual : Current Issues in Tax Law Design

## Source details

**Canonical URL:** [Virtual : Current Issues in Tax Law Design](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ct/2022/tlwdct22-23v)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ct/2022/tlwdct22-23v/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ct/2022/tlwdct22-23v/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ct/2022/tlwdct22-23v/bundle-manifest.json)

## Bibliographic details
- Session: CT 22.23V
- Location: Beijing, China
- Dates: November 28-30, 2022 (1 week)
- Delivery method: Virtual Training
- Primary language: English
- Status: New dates

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### Invitation and Logistics
- 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 and Qualifications
- 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 Description — Scope and Topics
- Focus: current issues in designing and drafting tax law.
- Key issues addressed:
  - Cross-border/international taxation.
  - Base erosion and profit shifting (BEPS).
  - Avoidance of income and consumption taxes.
  - Implications of the OECD/Inclusive Framework two-pillar agreement on international corporate taxation.
  - Tax challenges arising from digitalization.
  - Design of tax incentives and other specific regimes, for example 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.

### Course Objectives — Competencies on Completion
- 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

- [Virtual Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [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/2022/tlwdct22-23v_