The 2008 International Taxation Academy

8^th to 25^th of July, 2007 (3 weeks)

Training Institute, Ministry of Finance, ROC

Program Information

The Academy held its first training program 23 years ago in 1984. Over the years, around 660 local tax officers and over 167 foreign tax officials from nearly 49 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 Academy invites internationally-renowned professors and experts to share state- of-the-art knowledge and the latest developments in the practice of tax issues. Participants can expect to:

• Acquire a deeper understanding of the basic economic principles of taxation and tax policy, and the current debates in taxation issues;

• Improve their understanding of the principles and practices regarding inter-governmental financial relationships;

• Learn the tax incentive instruments currently in use by various governments, and develop views about what measures tax administrations can take to promote tax compliance;

• Understand the current developments in financial market, and learn from international experience the way modern financial instruments are treated in taxation;

• Understand the nature of accounting fraud, and apply accounting principles and methods to detect possible criminal behavior in financial reporting

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.      Current Issues in Taxation and the Economics of Taxation and Tax Policy

2.      Tax Incentives

3.      Multi-Level Government Finance

4.      Tax Treatment of Modern Financial Instruments

5.      Accounting Fraud and Forensic Accounting

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

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 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.

Curriculum
 

The 2008 International Taxation Academy

Tentative Curriculum ( 8^th-25^th July)

Note:1.Classroom : Room 407, 4F., No.11, Lane 142, Sec. 6, Roosevelt Rd., Taipei

2.Each class will be held in 50-minute units from 9:10 a.m. to 4:20 p.m. The lunch break is from12:00 p.m. to 13:30 p.m.

Instructor