International Taxation Masterclass: Global Reforms, Policy Shifts, and Strategic Implications
International taxation is undergoing its most profound transformation in nearly a century. Driven by globalisation, digitalisation, fiscal pressures, and heightened demands for transparency, governments and international organisations are reshaping how taxing rights are allocated, how information is exchanged, and how multinational enterprises are regulated.
This programme provides you with a structured, end-to-end understanding of international taxation, beginning with core tax concepts and progressing through the evolution of the international tax system—from bilateral tax treaties to the OECD/G20 Inclusive Framework and the Two-Pillar solution.
You will examine the economic, legal, and political drivers behind major international tax reforms, including the end of bank secrecy, the fight against base erosion and profit shifting (BEPS), and the introduction of global minimum taxation. Special attention is given to the Caribbean context, highlighting regional tax structures, policy challenges, and implications for small and open economies.
Delivered through interactive lectures and facilitated discussion, the programme is designed to help professionals make sense of complex global tax developments, assess their practical implications, and engage more confidently in tax policy, compliance, and strategic decision-making discussions.
On successful completion of this programme, you will be able to:
1. Explain the fundamental concepts of taxation with reference to global and Caribbean contexts.
2. Differentiate between tax evasion and tax avoidance.
3. Assess how policy responses to tax evasion and tax avoidance have shaped modern international tax rules.
4. Analyse the core principles of international taxation.
5. Describe the roles and influence of key international organisations and fora (OECD, G20, UN, IMF/World Bank, WTO) in shaping global tax standards.
6. Trace the evolution of transparency and information exchange regimes.
7. Evaluate the objectives, structure, and outcomes of the OECD/G20 BEPS Project, including the rationale behind the 15 BEPS Actions and the role of the Inclusive Framework.
8. Interpret the design and current state of play of the Two-Pillar Solution.
9. Assess the strategic, policy, and compliance implications of current and emerging international tax developments for governments, multinational enterprises, and small open economies.
10. Identify key emerging areas in international taxation and anticipate their potential impact on future tax policy and administration.
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