International Issues in Tax Law Design

TARGET GROUP | 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 | This course 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.

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.

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Course Details

Start: 20270628Jun 28
End: 20270702Jul 02

Language: English

Sponsoring Organization: IMF

Admin Arrangements


Application Deadline: March 28, 2027

Apply here