The 2009 International Taxation Academy
13th to 31st of July, 2009 (3 weeks)
Training Institute, Ministry of Finance, R.O.C.
Program Information
The Academy held its first training program 25 years ago in 1984. Over the years, around 700 local tax officers and over 175 foreign tax officials from nearly 52 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 cover such courses as current issues in taxation, the economics of taxation and tax policy, tax incentives, multi-level government finance, tax treatment of modern financial instruments, and accounting fraud and forensic accounting.
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 topics and course objectives of the Academy can be expressed as follows:
O Tax theory, tax reform(a shorter version), international tax coordination, and current issues:
To acquire an overall understanding of tax theory and the mechanism of international tax coordination, to gain a deeper understanding of tax issues and tax reform as well.
O Tax treaties and transfer pricing:
To understand the recent developments of tax treaties and transfer pricing
O Tax fraud:
To raise the awareness of tax fraud, apply the accounting principles and methods to detect problems and seek for possible solutions.
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. Tax theory, tax reform, international tax coordination, and current tax issues
2. Tax treaties and transfer pricing
3. Tax fraud
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 and teaching materials.
2. Transportation
The participant 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 rooms, 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 made by the participants at their own cost. 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 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.
Brief Notes for Overseas Participants
The 2009 International Taxation Academy
Brief Notes for Overseas Participants
Training Period: 13th –31st July, 2009
Venue:
Training Institute, Ministry of Finance (MOFTI)
No. 11, Lane 142, Section 6, Roosevelt Road, Taipei, Taiwan, R.O.C.
Airfare Funding Support:
The Ministry of Foreign Affairs（MOFA）will provide each overseas participant with an economy class air ticket for the round trip between the international airport nearest to the participant’s place of work and the Taoyuan International Airport, via the most direct route. Please do not buy your own ticket.
Entry Visa Application:
Please make sure that the entry visa specifically for participation in the program has been approved. Upon receiving the visa, please check that it is of the correct type and covers the entire duration of the program in
Allowance
1. The MOFA will appropriate each overseas participant an allowance of NT$700 per day during the training period. The allowance would only serve as a supplement of overseas participants’ living expenses. Apart from this allowance, no other allowances will be appropriated. (US$1.00≒NT$35)
2. Overseas participants are responsible for personal expenses such as food, phone calls, telex & telegram, and fax…etc.
Accommodation:
1. The MOFTI will provide overseas participants with dormitory rooms free of charge. Each dormitory room, which has two separate bedrooms, is equipped with one bath room plus shower that may be shared by two participants. Washing-machines, clothes-dryers, irons and ironing board can be found in the laundry room on the MOFTI dormitory floor. On the same floor, TVs and international pay-phones are located at the student’s lounge.
2. The MOFTI will also provide each overseas participant with the bed sheet, pillow, and cover. There is no room service. Participants are responsible for keeping the room neat and clean.
Insurance
1. The accident-insurance will be provided for overseas participants during the training period in Taiwan, R.O.C.
2. The MOFA shall subsidize the medical expense for each overseas participant to the amount of NT$
Arrival and Departure
1. The arrival date of overseas participants should be one or two days before the opening day of the program. The departure date should be within two days after the closing ceremony of the Academy. If the arrival is unduly delayed, the MOFA reserves the right to cancel the participation of the overseas participant and his/her air ticket (if issued). The port of entry to the R.O.C. is Taoyuan International Airport.
※ Foreign participants may take the car rented by MOFTI at Taoyuan International Airport to the training venue.
2. Application for the extension to the training period will not be approved. Overseas participants are required to return to their home countries immediately after completion of their training, as arranged by the MOFA. Any additional expenses or risks incurred due to the change of flights will be the sole responsibilities of the participants.
Attendance, Performance and Other Undertakings
1. Family members, relatives, friend or pets are not permitted to accompany the participants to attend the training program.
2. Please set a good example by attending all sessions punctually and attentively. If the participant must absent him/herself from classes, the permission must be granted in advance from the program coordinator. Poor attendance may result in the early termination of the participation that means the participant may have to refund the allowance and the airfare. The performance of the participants will be evaluated by the faculty and parties involved in implementing this program. The participants will also be requested to make suggestions and comments on the program for future program improvements, and submit a learning report within 1000 words in the end of the program for evaluation.
3. Participants must make use of the time available only for the training program. Doing other business and political activities are discouraged.
4. A certificate will be issued to the participant who has completed the training satisfactorily.
5. A participant’s right to the Academy may be terminated if the participant:
(a) has been found guilty of serious misconduct;
(b) has been found guilty of unsatisfactory performance during training;
(c) has been continuously ill or has a mental or physical disability preventing active participation in the course or is repeatedly absent from the course;
(d) has been found unable to participate fully due to language deficiencies;
(e) has been found engaging in political activities or any form of employment for profit or gain;
(f) has been found in violation of instructions or conditions stipulated by the MOFA and the MOFTI in respect of the training ;and
(g) has been recalled by his/her home country.
6. In the event that it is inevitable for a participant to return home temporarily during the training period, the participant must seek approval from the MOFA and is responsible for his/her own traveling expenses and any risks incurred.
Something about Staying in R.O.C.
The average temperature and humidity in Taipei during the program are:
Temperature Humidity
July
During the training period of this program, appropriate clothing may include light cotton shirts and blouses, loose cotton skirts and trousers, causal sportswear, and comfortable sports shoes. Overseas participants may bring along a light jacket for staying at surroundings with strong air conditioning. In addition, a formal dress may be needed for attending banquets and receptions. The electricity in the R.O.C. is 110 VAC/60Hz.
The 2009 International Taxation Academy Tentative Curriculum
Please Click ==>25th ITA Curriculum-en