Training Catalog Course Details

This course, presented by the Legal Department, focuses on legal design aspects of current issues related to fiscal and tax laws. It covers a wide range of topics currently on fiscal policy agendas around the world in this era of fiscal tightening. Examples of issues covered are:

• current taxation issues, such as cross-border issues and base erosion, and the design of instruments in the areas of income tax and general consumption taxes (e.g., VAT) to address them;
• budget law issues, such as sound legal principles for organic budget laws, designing fiscal rules, fiscal coordination in a federal context, and the role of fiscal councils;
• aspects of public debt management (PDM) and securities, including legal and institutional aspects of PDM and the issuance of public debt securities; and
• designing legal frameworks for sovereign wealth funds and state-owned enterprises.