Lawyers from member country ministries of finance and tax authorities involved with legal aspects of tax policy making or tax administration.
Participants should have five years of relevant work experience and a solid knowledge of fiscal and tax law.
This course, presented by IMF Legal Department staff and outside experts, focuses on current issues in tax law design. It touches on a wide range of issues on the agenda of today’s tax policymakers, especially cross-border and base erosion issues related to income and consumption taxes.
Upon completion of this course, participants should be able to:
- Explain the links between various aspects of fiscal law and their implications.
- Identify key legal and current policy issues and best practice approaches to addressing them, such as through law reform.
- Identify legal design approaches that have proven effective, based on cross-jurisdictional experiences shared by presenters and fellow participants.