## International Issues in Tax Law Design

## Source details

**Canonical URL:** [International Issues in Tax Law Design](https://www.imf.org/en/capacity-development/training/icdtc/schedule/jv/2027/tlwdjv27-18)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/jv/2027/tlwdjv27-18/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/jv/2027/tlwdjv27-18/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/jv/2027/tlwdjv27-18/bundle-manifest.json)

## Bibliographic details
- Session: JV 27.18
- Location: Vienna, Austria
- Dates: June 28, 2027 - July 2, 2027 (1 week)
- Delivery method: In-person Training
- Primary language: English
- Status: Apply online by March 28, 2027

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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.

### Course description — major themes and scope
- 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.

### Course objectives
- 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.

### Additional note
- The IMF offers online training to government officials and the public; prospective participants can click Learn more to find current offerings.

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## References

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Apply Now](https://www-ins.imf.org/TAS/signon.aspx?pkey=JV27.18E)
- [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/jv/2027/tlwdjv27-18_