Legal Design of Taxation Frameworks Relevant to the Asia-Pacific Region (TLWD)

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Course No.: ST 18.13
Location: Singapore, Singapore
Date: May 28, 2018-June 1, 2018 (1 Week)
Language: English

Target Audience:

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.

Course Description:

This course, presented by the IMF Legal Department staff and outside experts, deals with current issues in designing and drafting tax law. The course touches on a wide range of issues on the agendas of tax policy makers, especially cross-border/international, base erosion, and avoidance of income and consumption taxes. Taking into account the Asia-Pacific context, this course addresses the design of instruments to address those issues. 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., in financial services or capital markets) and using the tax dispute resolution system to deal with arrears.

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.- Identify legal design approaches that have proven effective based on cross-jurisdictional experiences shared by presenters and fellow participants.

Important Note for Online Courses:

For Online Learning (OL) courses, which are delivered through the edX platform, you will need an additional piece of information to register: you will be prompted for your edX.org username. If you do not already have a username, please go to https://courses.edx.org/register and sign up for a free account. Once you have created an account, you may complete the IMF Institute application. If you already have an edX account, your username can be found on the top right of the screen after logging in.

Important Note for Internal Economics Training Courses:

Internal Economics Training (IT) courses are self-financed. The IMF will not charge officials for attending courses. However, all travel, insurance, hotel, and living costs will need to be covered by the agency sponsoring the participants.