International Issues in Tax Law Design

Source details

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.

Addresses current issues in designing and drafting tax law.
Focuses on cross-border/international issues, base erosion and profit shifting, and avoidance of income and consumption taxes.
Discusses implications of the recent OECD/Inclusive Framework two-pillar agreement on international corporate taxation.
Covers design of instruments to address tax challenges arising from digitalization.
Examines tax law design issues affecting fiscal position, including:
- 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.

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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