Current Issues in Tax Law Design

Source details

Session No.: CT 26.11
Deadline passed
Location: Dalian, China
Date: July 20-24, 2026 (1 week)
Delivery Method: In-person Training
Primary Language: English
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.

Delivered by staff from the Legal Department and external experts.
Explores challenges in designing and drafting tax legislation across a broad spectrum of issues shaping tax policy agendas.
Particular focus areas:
- Cross-border taxation
- Base erosion and profit shifting (BEPS)
- Implications of the OECD/Inclusive Framework's two-pillar agreement on international corporate taxation
- Digitalization of the economy, including taxation of digital assets and digital services
- Design of tax incentives
- Natural resource taxation regimes
- Integration of tax procedure laws with income tax framework
Emphasis on practical application, drawing on international best practices and real-world experiences.
Interactive components include group workshops and participant presentations on national approaches to tax law reform.

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.