The 2010 International Taxation Academy
Curriculum (12th -30th July)
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Week 1 (12th -16th July) |
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Monday, 12 July |
Hours
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Topic |
Instructor |
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Afternoon 14:30-16:20 |
2/2 |
Pre-meeting between Organizers and Local Participants |
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Tuesday, 13 July |
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Morning 08:30-09:00 09:00-09:30 09:30-10:00 10:10-12:00 |
2/20 |
Registration Orientation Opening Ceremony Transfer Pricing - Introduction、General Concepts、Special Rules |
Professor Per Juvkam-Wold |
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Afternoon 13:30-17:20 |
6/20 |
Transfer Pricing - Tangible Property |
Professor Per Juvkam-Wold |
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Wednesday, 14 July |
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Morning 09:10-12:00 |
9/20 |
Transfer Pricing - Intangible Property |
Professor Per Juvkam-Wold |
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Afternoon 13:30-16:20 |
12/20 |
Transfer Pricing -Services、Loans &Leases、Penalties |
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Thursday,15 July |
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Morning 09:10-12:00 |
15/20 |
Transfer Pricing Reform-OECD Guidelines、Intangible Property、Services |
Professor Per Juvkam-Wold |
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Afternoon 13:30-16:20 |
18/20 |
Competent Authority- Including Bilateral Advance Pricing Agreements |
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Friday,16 July |
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Morning 09:10-11:00 |
20/20 |
Tax Treaty Arbitration |
Professor Per Juvkam-Wold |
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11:10-12:00 |
1/3 |
Workshop: case study |
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Afternoon 13:30-16:20 |
3/3 |
Study visit-National Palace Museum |
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Week 2 (19th -23th July) |
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Monday, 19 July |
Hours
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Topic |
Instructor |
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Morning 09:10-12:00 |
3/20 |
Fundamentals of International Tax Law-General International Tax Concepts |
Professor Brad Mcphail |
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Afternoon 13:30-16:20 |
6/20 |
Fundamentals of International Tax Law- sourcing of income and Deduction Items, Enforcement: withholding tax and real property gain taxation |
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Tuesday, 20 July |
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Morning 09:10-12:00 |
9/20 |
Fundamentals of International Tax Law-Residence based Taxation Generally, Foreign tax credits and dividend exemption systems |
Professor Brad Mcphail
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Afternoon 13:30-16:20 |
12/20 |
Fundamentals of International Tax Law- Deferral and Anti-deferral rules |
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Wednesday,21 July |
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Morning 09:10-12:00 |
15/20 |
Fundamentals of International Tax Law-Structuring using Holding Companies |
Professor Brad Mcphail |
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Afternoon 13:30-16:20 |
18/20 |
Fundamentals of International Tax Law- Structuring leverage |
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Thursday,22 July |
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Morning 09:10-11:00 |
20/20 |
Fundamentals of International Tax Law-Respecting tax- free reorganizations in international context and outbound transactions, other structuring examples |
Professor Brad Mcphail |
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11:10-12:00 |
2/3 |
Workshop: case study |
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Afternoon 13:30-16:20 |
3/3 |
Study Visit- Financial Data Center, M.O.F
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Friday, 23 July |
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Morning 09:10-12:00 |
1/1 |
Chinese Calligraphy |
Mr. Li Chen Hua Adjuncts: Ms. Irene Su |
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2/2 |
Multi-Music Art |
Mr. Li, Yao-Lun Adjuncts: Ms. Irene Su |
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Afternoon 13:30-16:20 |
3/3 |
Study Visit- Taipei Rapid Transit Corporation |
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Week 3 (26th -30th July) |
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Monday, 26 July |
Hours
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Topic |
Instructor |
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Morning 09:10-12:00 |
3/20 |
Offshore Tax Enforcement－Offshore tax compliance: Overview, recent developments |
Professor A.Tracy Gomes |
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Afternoon 13:30-16:20 |
6/20 |
Offshore Tax Enforcement－Offshore tax compliance: recent developments |
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Tuesday, 27 July |
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Morning 09:10-12:00 |
9/20 |
Offshore Tax Enforcement－Compliance efforts: Reporting, information returns |
Professor A.Tracy Gomes |
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Afternoon 13:30-16:20 |
12/20 |
Offshore Tax Enforcement－Compliance efforts: Voluntary disclosure program Audit/Exam |
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Wednesday,28 July |
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Morning 09:10-12:00 |
15/20 |
Offshore Tax Enforcement－International forums |
Professor A.Tracy Gomes |
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Afternoon 13:30-16:20 |
18/20 |
Offshore Tax Enforcement－cooperation |
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Thursday,29 July |
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Morning 09:10-12:00 |
20/20 |
Offshore Tax Enforcement－UBS Case |
Professor A. Tracy Gomes |
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11:10-12:00 |
3/3 |
Workshop: case study |
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Afternoon 13:30-16:20 |
3/3 |
Study Visit- National Tax Administration of Northern Taiwan Province, M.O.F. |
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Friday, 30 July |
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Morning 11:10-12:00 |
1/1 |
Closing ceremony and farewell |
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Note:1. Classroom: Room 407,
2. Each class will be held in 50-minute units from 9:
The 2010 International Taxation Academy
12h to 30th of July, 2010 (3 weeks)
Training Institute, Ministry of Finance, R.O.C.
Program Information
The Academy held its first training program 26 years ago in 1984. Over the years, around 700 local tax officers and over 183 foreign tax officials from nearly 53 countries have attended courses at the Academy. The focus in earlier courses was mainly on fundamental tax theories. In response to the rapid changes in the global market place these days, the academy has updated its program and developed a variety of new courses to be offered. This year, the program will feature offshore tax enforcement, multinational corporation transfer pricing, and tax treaty arbitration.
Many graduates of the Academy have taken the positions as tax policy decision-makers. The Academy not only provides efficient training programs for the cultivation of talented tax officials, but also plays a useful part in helping to establish or to maintain sound and efficient tax systems in various other tax administrations.
Course Objectives
The tentative topics and course objectives of the Academy will be as follows:
O Offshore tax enforcement:
To acquire an overall understanding of theory and the mechanism of offshore tax enforcement.
O Multinational corporation transfer pricing:
To understand the recent developments and practice of multinational corporation transfer pricing.
O Tax treaty arbitration:
To better understand the latest trend regarding tax treaty arbitration and improve the legal protection of the taxpayer in connection with international tax law.
Training Methodology
The training methodology is a combination of lecture, sharing of experiences, and practical workshops.
Participants
Applicants should have an adequate communicative ability in English and meet one of the following requirements:
1.Be tax officials with a strong background in taxation who can demonstrate potential for advancement.
2.Be government employees with a B.A. Degree level of training.
Class Hours
Each class will be held in 50-minute units from 9:10 a.m. to 4:20 p.m., from Monday to Friday. The lunch break is scheduled for one hour and 30 minutes.
Curriculum
1.Offshore tax enforcement
2.Multinational corporation transfer pricing
3.Tax treaty arbitration
Language
Classes are conducted in English.
Certificates
Participants who successfully complete the course will be awarded a certificate at the end of the Academy.
Financing
1.Tuition
Free of charge, including field trips, books, and materials
2.Transportation
Participants will be issued a round-trip economy class air ticket between his or her home country and the R.O.C. by the most direct route.
3.Allowance
Each participant will be provided with NT$700 per day during the training period.
4.Board and Lodging
The Institute will provide meals and accommodation, free of charge. The dormitory opens at 6:30 a.m. and closes at 11:00 p.m. However, payment for meals eaten outside the Training Institute must be at participants’ own expenses. Participants may opt to stay at accommodation other than that provided by the Institute, but, again, also at their own cost.
5.Insurance
Participants will be provided with accident insurance. It is recommended that all participants from abroad have adequate insurance.
6.Other Books and Academic Publications
Participants who wish to purchase publications in addition to those provided by the Academy are required to pay for such publications.
Application Procedure
In order to apply, please contact the R.O.C. Embassy, Consulate, or Representative Office in your area for more detailed information in regard to the application procedure.
The 2010 International Taxation Academy-Application Form
Please click the download file.