## Current International Issues in Tax Law Design

## Source details

**Canonical URL:** [Current International Issues in Tax Law Design](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ct/2024/tlwdct24-13)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ct/2024/tlwdct24-13/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ct/2024/tlwdct24-13/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ct/2024/tlwdct24-13/bundle-manifest.json)

## Bibliographic details
- Session: CT 24.13
- Location: Shenzhen, China
- Dates: October 21-25, 2024 (1 week)
- Delivery method: In-person Training
- Primary language: English

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### 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: Attendance is by invitation only.
- Prerequisites: Prerequisites are specified in the nomination request letters.

### Course description — substantive topics and scope
- Presented by the Legal Department staff and outside experts.
- Addresses current issues in designing and drafting tax law.
- Focus areas:
  - Cross-border/international taxation.
  - Base erosion and profit shifting.
  - Avoidance of income and consumption taxes.
  - Implications of the recent OECD/Inclusive Framework two-pillar agreement on international corporate taxation.
  - Tax challenges arising from digitalization.
- Additional tax law design issues covered:
  - 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.

### Course objectives — learning outcomes
- 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)
- [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/2024/tlwdct24-13_