Understanding International Tax Standards, Compliance, and Best Practices

Introduction

The Organisation for Economic Co-operation and Development (OECD) sets global tax standards to prevent tax evasion, regulate multinational corporations, and promote fair taxation. The OECD’s Base Erosion and Profit Shifting (BEPS) framework, transfer pricing rules, and global minimum tax proposals are reshaping international taxation.

This 5-day OECD Tax Guidelines course provides a deep dive into OECD tax principles, compliance obligations, and corporate tax strategies. Participants will learn how to align with OECD standards, mitigate tax risks, and ensure transparency in cross-border transactions.

Course Objectives

By the end of this course, participants will be able to:

• Understand OECD tax guidelines, including BEPS, transfer pricing, and global tax reporting.
• Comply with international tax transparency standards and anti-tax avoidance rules.
• Manage corporate tax structures in a BEPS-compliant manner.
• Navigate global minimum tax rules (OECD Pillar 1 & Pillar 2).
• Implement OECD-aligned tax policies to prevent tax evasion and profit shifting.

Who Should Attend?

This course is ideal for:

• Corporate tax professionals and CFOs
• Multinational business owners and financial controllers
• Government tax regulators and policymakers
• Tax consultants, CPAs, and auditors
• Legal and compliance professionals handling international tax issues

Basic knowledge of corporate taxation is recommended but not required.

Course Outline

Day 1: Introduction to OECD Tax Guidelines

• Overview of the OECD’s role in global taxation
• Key OECD tax initiatives: BEPS, Transfer Pricing, and Digital Taxation
• The impact of OECD tax policies on multinational corporations
• OECD vs. UN tax models: Key differences in international tax approaches
• Tax treaty networks and OECD’s Model Tax Convention

Workshop: Analyzing OECD’s approach to international tax cooperation

Day 2: Base Erosion and Profit Shifting (BEPS) Action Plan

• Understanding BEPS and its 15 Action Items
• How BEPS prevents artificial profit shifting and tax base erosion
• Country-by-Country Reporting (CbCR) and its compliance requirements
• Hybrid mismatch arrangements and controlled foreign company (CFC) rules
• BEPS enforcement challenges and global tax dispute resolution

Case Study: Examining a multinational corporation’s tax strategy for BEPS compliance

Day 3: OECD Transfer Pricing Guidelines & Compliance

• Principles of OECD Transfer Pricing and the Arm’s-Length Principle
• Transfer pricing methods and their application in cross-border transactions
• Documentation requirements under OECD Transfer Pricing Guidelines
• Managing intercompany transactions and tax risks
• Handling transfer pricing audits and dispute resolution

Workshop: Conducting a transfer pricing analysis for a multinational company

Day 4: Global Minimum Tax & Digital Taxation (OECD Pillar 1 & 2)

• Understanding OECD’s Two-Pillar Solution for Global Taxation
• Pillar 1: Reallocating taxing rights for multinational corporations
• Pillar 2: Implementing a 15% global minimum tax
• Tax implications for digital businesses and e-commerce companies
• Managing compliance risks in digital tax reporting

Case Study: Analyzing the impact of Pillar 1 & 2 on multinational tax obligations

Day 5: OECD Compliance Best Practices & Future Trends

• Ensuring corporate tax governance aligns with OECD standards
• Tax transparency initiatives and voluntary disclosure programs
• Avoiding tax penalties under OECD-aligned regulations
• The future of OECD tax policy: AI-driven tax enforcement, e-invoicing, and automated compliance
• Developing an OECD-compliant tax risk management strategy

Capstone Exercise: Designing a tax compliance framework based on OECD principles

Conclusion & Certification

Participants who complete the course will receive a Certification in OECD Tax Compliance & International Taxation, demonstrating expertise in global tax governance, transfer pricing, and BEPS compliance.

Program Benefits

• Comprehensive Coverage – Covers OECD tax guidelines, BEPS, and digital taxation.
• Hands-On Learning – Includes case studies, workshops, and real-world tax compliance scenarios.
• Regulatory Compliance Confidence – Ensure compliance with OECD tax policies and global minimum tax rules.
• Corporate Tax Governance – Learn how to align multinational tax strategies with OECD standards.
• Future-Proof Knowledge – Stay updated on emerging trends in global tax enforcement.