Taxation Law & the Global Digital Economy
About This Course
At the end of the course, participants should be able to:
1. Be familiar with and identify key participants in international and digital tax policy and reform;
2. Describe and critically analyse new developments in a complex and changing field of law and policy;
3. Present and analyse in oral and written form these technical and policy developments in international and digital taxation;
4. Describe and explain the implications of these trends for individuals, businesses, and governments including likely effects on professional practice; and
5. Develop an awareness and understanding of new tax law developments including new processes and forms of international tax laws and norms in the OECD and other forums.
What You'll Learn
In today's global digital world, national tax systems face new challenges. Governments large and small cooperate in tax enforcement including through strengthened anti-abuse rules, yet tax competition continues. Uncertainty, complexity and risk have increased for taxpayers ranging from individuals to multinational enterprises. Recent developments in the OECD Inclusive Framework and other forums may lead to significant new global tax rules, but an agreed outcome is far from certain. This course explores the latest trends and issues in personal and corporate income tax and Goods and Services Tax that address digital or cross-border services or employment, consumption, and investment.
Entry Requirements
A good Bachelor's or Juris Doctor degree in Law