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International Tax Administration

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Session No.: SA 24.18

Location: New Delhi, India

Date: April 1-5, 2024 (1 week)

Delivery Method: In-person Training

Primary Language: English

    Target Audience

    This introductory-level program is designed for countries that have not begun formulating their international tax administration strategy or have no or little practical experience with international tax issues. The workshop is suitable for senior managers and executives who are (or will be) involved in, or responsible for international tax administration-related issues in their organization.

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    Qualifications

    There are no qualification requirements for participation. Senior officials working in strategy formulation, program design, compliance risks management, international tax affairs, audit, and exchange of information would benefit from the program the most.

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    Course Description

    The workshop program is designed for senior officials, managers and executives from developing country tax administrations who would like to have a high-level understanding how their organization may successfully deal with international tax risks and wish to learn international good practices in this domain.

    More specifically, the workshop presents key concepts of international tax administration, highlight international tax compliance risks and treatment strategies, introduce participants to the main challenges developing country tax administrations currently face in international tax administration and present the basic management, organizational and administrative good practices that (along with a strong policy and legal framework) could enable tax administrations to address those challenges.

    The workshop's approach is strategic, it is not designed to elaborately cover international tax technical issues. While the workshop focuses on tax administration, a few sessions will include presentations on the tax policy and legal aspects of international taxation.

    The program combines sessions on fundamental issues with presentations on more advanced topics such the implementation of the new Pillar Two solution and other global developments. The lectures will provide opportunities for Q&A and peer-to-peer sharing of experiences.

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    Course Objectives

    Upon completion of the program, participants will be able to

    • Understand why it is important to deal with international tax administration and address tax avoidance by multinational enterprises
    • Identify the most common international tax compliance risks
    • Describe the latest domestic legislative provisions and multilateral instruments that address international tax compliance risks
    • Point out the key elements of an international-tax focused compliance risk management program
    • Explain the building blocks of an international tax specific audit program
    • Compare various organizational models and considerations for management and oversight of international tax administration 
    • Define and address the key administrative challenges of introducing and operating cross-border exchange of information
    • Identify the conditions of successfully administering various dispute prevention and resolution mechanisms
    • Explain international good practices concerning taxation of the digital economy and implementation of the global minimum tax (Pillar Two).
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