International Tax Law and Policy

Overview

International Tax Law and Policy is an intensive three-day, in-person course offering a practice-oriented, policy-focused introduction to the legal and policy architecture of cross-border taxation. It is designed for tax professionals, policymakers, academics, and advanced students, and equips participants to navigate, from a tax policy perspective, the fast-evolving landscape of international tax rules, from core concepts to cutting-edge global reforms.

The course is structured around six key modules, including: Principles of Corporate and Personal Income Tax, International Allocation of Taxing Powers, Corporate Tax Competition and Tax Havens, International Corporate Tax Avoidance, New International Tax Law Standards (including minimum taxation and digital taxation), and Global Tax Governance. Through case studies, real-world policy examples, and guided discussions, participants develop the ability to interpret and apply international standards, evaluate their impact on different stakeholders, and engage confidently in current policy debates

Schedule

20th July 2026

9:00-12:00: Module 1 - Principles of Corporate and Personal Income Tax

This foundational module explores the core concepts that underpin international taxation systems. Students will examine the fundamental distinction between residence-based and source-based taxation, understanding how different countries assert their right to tax income. The module covers corporate income tax structures across various jurisdictions, personal income tax implications for cross-border individuals, and the critical concept of nexus requirements that determine when a jurisdiction has the right to impose tax. Participants will gain essential knowledge of how domestic tax systems interact internationally and the challenges this creates for both taxpayers and tax authorities.

13:30-16:30: Module 2 - International Allocation of Taxing Powers

This module examines the legal frameworks that allocate taxing rights between countries and critically evaluates their underlying tax policy rationales and consequences. Students will analyse key features of the OECD Model Tax Convention, the UN Model Tax Convention, and the Multilateral Instrument (MLI), with particular emphasis on how these instruments balance residence‑ and source‑based taxation, address base erosion and profit shifting (BEPS), and reflect the interests of developed and developing countries.

A central focus will be the role and purpose of tax treaties as tools for eliminating double taxation while preventing double non‑taxation, and the extent to which current standards promote efficiency, equity, and legal certainty in cross‑border activity. The module will explore the design and policy objectives of permanent establishment rules and treaty anti‑abuse measures—such as the Principal Purpose Test (PPT), Limitation on Benefits (LOB) clauses, and special rules on tax transparent entities—and assess their effectiveness in countering treaty shopping and aggressive tax planning.

Finally, students will examine the operation of double taxation relief mechanisms and dispute resolution procedures, including MAP and arbitration, from a tax policy perspective, considering their impact on taxpayer rights, fiscal sovereignty, administrative capacity, and the broader legitimacy of the international tax regime.

21st July 2026

9:00-12:00: Module 3 - Corporate Tax Competition and Tax Havens

This module examines the dynamics of international tax competition and the role of tax havens in the global tax landscape. Students will explore OECD definitions and characteristics of harmful tax practices, understanding how tax havens operate and their impact on international tax systems. The module covers corporate tax competition theories, EU approaches to combating harmful tax competition, and the specific challenges faced by developing countries. Participants will analyse real-world cases of tax competition and evaluate policy responses designed to address these challenges.

13:30-16:30: Module 4 - International Corporate Tax Avoidance

This comprehensive module addresses one of the most pressing issues in international taxation: corporate tax avoidance and the global response through the OECD BEPS (Base Erosion and Profit Shifting) initiative. Students will examine the 15 BEPS Action Items, understanding how multinational enterprises exploit gaps and mismatches in tax systems. The module covers transfer pricing principles and guidelines, hybrid instruments and entity arrangements, anti-avoidance measures, and country-by-country reporting requirements. Participants will analyse complex avoidance structures and evaluate the effectiveness of various policy responses.

22nd July 2026

9:00-12:00: Module 5 - New International Tax Law Standards

This cutting-edge module focuses on the most recent developments in international tax policy, particularly the OECD's ambitious Pillar One and Pillar Two initiatives. Students will examine Pillar One’s unified approach to reallocating taxing rights for large multinational enterprises and Amount A calculations. The module provides a detailed analysis of Pillar Two’s global minimum tax rules, including Income Inclusion Rules (IIR), Undertaxed Profits Rule (UTPR), and Qualified Domestic Minimum Top-up Tax (QDMTT). Additionally, the module covers Digital Services Taxes (DSTs) as interim measures and the ongoing challenges of taxing the digital economy.

13:30-16:30: Module 6 - Global Tax Governance (Co-facilitated by Ms Chua Jia Ying)

This forward-looking module examines the evolving landscape of international tax cooperation and governance structures. Students will explore the roles of key international organisations, including the OECD, UN, EU, and G20, in shaping global tax standards. The module covers multilateral instruments, automatic exchange of information frameworks, and emerging challenges in tax transparency. Participants will analyse the geopolitical dimensions of tax policy, including tensions between developed and developing countries, and evaluate future directions for global tax governance, including potential reforms to international tax architecture and the role of emerging technologies in tax administration.

Each module is designed to build upon previous knowledge while providing practical insights into current policy debates and real-world applications in international tax practice.

Speakers

Dr Leopoldo Parada LLM, PhD Associate Professor (Reader) in Tax Law at King’s College London

Dr Leopoldo Parada is an Associate Professor in Tax Law at King’s College London and a leading advisor to governments and international organisations on tax policy. His research has shaped tax reforms in Indonesia and Curaçao, has been cited by the US Congressional Research Service and the EU Advocate General, and supported the Pandora Papers investigation. In 2020, TaxCOOP (Canada) recognised him as one of the most promising tax policy experts worldwide.

Ms Chua Jia Ying, Senior Research Associate at the Singapore Tax Academy Research Initiative

Ms Chua Jia Ying is a Senior Research Associate at the Singapore Tax Academy Research Initiative. She was formerly a Tax Director with the Inland Revenue Authority of Singapore where she led both the tax treaty unit and the international relations team. She has spent close to eight years working on BEPS 1.0 and BEPS 2.0 issues and has represented Singapore at various multilateral discussions on the Two-Pillar Solution.

Event Details

Programme Dates: 20-22 July 2026 
Time: 9am to 4.30pm  
Venue: In-person at TA-Xcellence Hub, Revenue House 

Registration: click here
 
• Full Programme Fees for 3-days programme (Incl. GST): 
– Standard fee: $2,725 
– Early bird: $2,180 
 
• Modular fee (Incl. GST): 
– Standard modular fee: $545/module 
– Early bird modular fee: $436/module 
 
*Limited seats available - secure your place today! 
 
Please ensure that you have read and understood the Terms and Conditions before you register for the course. 
 
All applications are subject to confirmation. Successful applicants will receive an invoice. Upon payment, you will receive confirmation email at least one week before the course commences. 
 
Please note that photographs and footage may be taken during the course. These will be used by Tax Academy for marketing and publicity in our publications, website and social media platforms.