## Current Issues in Tax Law Design

## Source details

**Canonical URL:** [Current Issues in Tax Law Design](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ct/2026/tlwdct26-11)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ct/2026/tlwdct26-11/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ct/2026/tlwdct26-11/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ct/2026/tlwdct26-11/bundle-manifest.json)

## Bibliographic details
- Session: CT 26.11
- Location: Dalian, China
- Dates: July 20-24, 2026 (1 week)
- Delivery method: In-person Training
- Primary language: English
- Status: Deadline passed

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### Program overview and logistics
- 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.

### Course description — scope and thematic focus
- 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.

### Course objectives — participant 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

- [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)
- [Macroeconomic Management in Resource Rich Countries (MRC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/mrcce26-44)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/ct/2026/tlwdct26-11_