Current Issues in Tax Law Design Relevant for the Middle East

This course, presented by the IMF’s Legal Department, focuses on current issues in tax law design. The course touches on a wide range of issues on today’s agenda of tax policymakers, with a particular emphasis on cross-border and base erosion issues in the areas of income and consumption taxes.

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

• Describe and explain the linkages between various aspects of the fiscal law framework and their implications.

• Identify key legal and current policy issues, and best practice approaches to addressing them, including through law reform.

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