Connect with IMF Institute

International Issues in Tax Law Design (TLWD)

Legal Courses

This course, presented by the Legal Department staff and outside experts, deals with current issues in designing and drafting tax law. It touches on a wide range of issues on the agendas of today’s tax policy makers, especially cross-border/international, base erosion and profit shifting, and avoidance of income and consumption taxes, including in light of the recent OECD/Inclusive Framework two-pillar agreement on international corporate taxation. This course discusses the design of instruments to address those issues, including the tax challenges arising from digitalization. Also covered are other tax law design issues that can affect a country’s fiscal position, such as 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, and improving the tax dispute resolution system to deal with arrears and to enhance tax certainty.

Read More Topic : Legal Issues

    Target Audience

    Lawyers from member country ministries of finance and tax authorities involved with legal aspects of tax policy making or tax administration.

    Back to top

    Qualifications

    Participants are expected to have five years of relevant work experience and a solid knowledge of fiscal and tax law. Attendance is by invitation only. Prerequisites are specified in the nomination request letters.

    Back to top

    Course Objectives

    Upon completion of this course, participants should be able to:

    • 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.
    Back to top

    Apply Now - Application deadline approaching:

    IMF offers online training to government officials and the public. Click Learn more to find our current offerings.

    Macroeconomic Policy Communication Blended

    English (English) | January 20-24, 2025 | Blended Training | Singapore, Singapore

    Apply online by November 8, 2024

    Government Finance Statistics - Advanced (GFS-A)

    English | February 10-21, 2025 | In-person Training | Singapore, Singapore

    Apply online by November 10, 2024

    Strengthening Revenue Administration for Gender Equality

    English | December 9-11, 2024 | In-person Training | New Delhi, India

    Apply online by November 11, 2024

    Cyber Risk Supervision - Path to Operational Resilience (CRS)

    English (Arabic) | January 12-16, 2025 | In-person Training | Kuwait City, Kuwait

    Apply online by November 11, 2024

    Cyber Risk Supervision (CRS)

    English | January 20-24, 2025 | In-person Training | New Delhi, India

    Apply online by November 12, 2024