Taxation Program – 6th Ed.
Objective: The purpose of the course is to provide tax administration officials and the public in general of the countries of Latin America and the Caribbean, Europe and Africa, general knowledge on the most relevant taxation issues.
Offered language: Spanish
Audience: It is intended for tax administration officials and individuals of the CIAT member countries dealing with taxation issues.
Duration: 53 weeks (approx.).
Syllabus: The course includes the following topics:
Module I. Tax Policy and Technique
Lesson 1. Tax Policy and the Basic Principles of Taxation
Lesson 2. Basic Tax Concepts and structures
Lesson 3. Models and Design of Tax Systems
Lesson 4. Income Taxation
Lesson 5. The Taxation of Business Earnings
Lesson 6. Taxation of assets
Lesson 7. Consumption Taxation
Lesson 8. Taxation and levels of Government
Module II. Tax Law
Lesson 1. Tax Law
Lesson 2. The Taxes
Lesson 3. Constitutional Tax Law
Lesson 4. Material or Substantive Tax Law.
Lesson 5. Formal or Administrative Tax Law
Lesson 6. Procedural Tax Law
Lesson 7. Criminal Tax Law
Lesson 8. International Tax Law
Module III. International Taxation
Lesson 1. Introduction to International Taxation
Lesson 2. Harmful Tax Practices
Lesson 3. Transfer Pricing
Lesson 4. Taxation of Electronic Commerce
Lesson 5. Control of International Tax Planning
Lesson 6. International Administrative Cooperation
Module IV. Tax Administration
Lesson 1. Conceptual Aspects of the Tax Administration and its scope of action
Lesson 2. Conceptual Aspects of the Organizational Design: General aspects and Aspects of Organizational Structure
Lesson 3. The Tax Administration Processes. The Substantive Processes: Collection and Taxpayer Assistance
Lesson 4. The Tax Administration Processes. The Substantive Processes: Examination
Lesson 5. The Tax Administration Processes. The Substantive Processes: Determination, Administrative appeals and collection
Lesson 6. The Tax Administration Processes: The support processes
Lesson 7. Human resources
Lesson 8. Concepts of Planning and Control
The requirements to participate in our courses are:
– Identity
– University graduate or postgraduate
– In the case of public agents, a certificate issued by the Human Resources indicating their status within the Administration.
Date of course: The fifth edition will be held:
– Module I from September 04 through November 19, 2017.
– Module II from January 15 through March 25, 2018.
– Module III from April 30 through June 24, 2018.
– Module IV from July 30 through October 07, 2018.
Registration deadline: August 04, 2017.
The payment must be realized by means of bank transference and credit cards (VISA and MasterCard).
It is important to mention that the costs do not include the applicable taxes in every national legislation; from what the participants it must assume the taxes and bank charges which one incurs at the time of realizing the payment.