Summary of ITJA INTERMEDIATE COURSE

ITJA

ITJA INTERMEDIATE COURSE

ITJA INTERMEDIATE COURSE
  • Session 1: Introduction to the Political Economy of Taxation
  • Session 2: Interplay between Tax Architecture and Global Financial Architecture
  • Session 3: Social Implications of Taxation
  • Session 4: Policy Coherence and Coordination
  • Session 1: Introduction to Tax Justice and the Global Financial System
  • Session 2: Justice in Negotiating Tax Treaties
  • Session 3: Fair, Sustainable, and Progressive Tax Systems
  • Session 4: Case Studies and Examples
  • Session 1: What is Subject to Taxation under International Tax Law
  • Session 2: Transfer Pricing and Arm's Length Principle
  • Session 3: Permanent Establishment (PE
  • Session 4: BEPS Pillar 1 and Pillar 2
  • Session 5: Tax Treaties and Challenges
  • Session 1: Beneficial Ownership Transparency
  • Session 2: Advanced Topics in Country-by-Country Reporting (CbCR) and Transfer Pricing
  • Session 3: Transparency in International Tax Cooperation
  • Session 4: Transparency and Public Participation in Tax Policy
  • Session 1: Fiscal Regimes Governing the Natural Resource Sector
  • Session 2: Commonly used Fiscal Instruments and their Limitations in Taxing Natural Resources
  • Session 3: Mining Contracts and Tax Implications
  • Session 4: Tax Abuse, Incentives and Implications
  • Session 5: Resource Governance and Management
  • Session 1: Classification of Tax Expenditures
  • Session 2: Negotiating Tax Expenditures
  • Session 3: Exploiting Tax Expenditures (Tax Abuse)
  • Session 4: Case Study and Conducting a Cost Benefit Analysis of Tax Expenditures