Introduction

Emerging economies are undergoing rapid tax transformations driven by globalization, digitalization, and the need for increased revenue generation. Businesses and professionals operating in these markets must stay informed about new tax policies, reforms in corporate taxation, VAT/GST, digital tax laws, and international compliance standards.

This 5-day training course provides a structured overview of recent and upcoming tax reforms in emerging markets, with a focus on corporate tax structures, digital taxation, transfer pricing, and investment incentives. Participants will gain insights into how tax reforms impact businesses and strategies to ensure compliance while optimizing tax liabilities.

Course Objectives

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

• Understand key tax reform trends in emerging economies.
• Analyze the impact of tax reforms on business operations and investment.
• Navigate new corporate tax structures, VAT/GST, and digital tax laws.
• Develop tax-efficient strategies in response to regulatory changes.
• Stay compliant with international tax obligations, including BEPS and transfer pricing rules.

Who Should Attend?

This course is ideal for:

• Tax professionals and corporate finance leaders
• Business owners and investors in emerging markets
• Government policymakers and trade specialists
• International tax consultants and advisors
• Compliance officers and legal professionals

Course Outline

Day 1: Tax Reform Trends in Emerging Economies

• Overview of global tax reform trends in developing markets
• The role of tax policy in economic growth and investment attraction
• Recent corporate tax changes in key emerging economies (BRICS, ASEAN, LATAM, Africa)
• Fiscal policy shifts and their impact on businesses
• Key international tax policy influencers (OECD, IMF, G20)

Case Study: Analyzing the economic impact of a major tax reform in an emerging market

Day 2: Corporate Taxation Reforms and Compliance

• The transition from tax exemptions to corporate income tax regimes
• New corporate tax structures and their implications for multinational businesses
• Changes in profit repatriation, withholding tax, and tax incentives
• Sector-specific tax reforms (energy, digital economy, manufacturing)
• The role of tax amnesty programs and voluntary disclosure initiatives

Workshop: Developing a corporate tax strategy in response to new tax reforms

Day 3: VAT, GST, and Indirect Taxation in Emerging Markets

• VAT/GST expansion in emerging economies and compliance challenges
• Digital services taxation and its impact on cross-border businesses
• The role of technology in modernizing tax administration (e-invoicing, tax automation)
• Managing VAT/GST risks and refunds in a multi-jurisdictional environment

Case Study: Implementing VAT compliance strategies in a newly regulated market

Day 4: International Taxation, Transfer Pricing, and BEPS Compliance

• Implementation of OECD BEPS action plans in emerging economies
• Transfer pricing developments and new compliance requirements
• Permanent establishment (PE) risks and evolving tax treaty frameworks
• Dispute resolution mechanisms for multinational businesses
• Anti-avoidance measures and their enforcement trends

Workshop: Designing a transfer pricing policy to align with emerging market tax reforms

Day 5: Digital Taxation, Investment Incentives, and Future Trends

• The rise of digital taxation: Digital services tax (DST) and e-commerce taxation
• Tax incentives for attracting foreign direct investment (FDI)
• Industry-specific tax strategies (tech, finance, and energy sectors)
• Preparing businesses for future tax policy shifts and global harmonization efforts

Capstone Exercise: Crafting a tax strategy for business expansion in a reforming economy

Conclusion & Certification

Participants who complete the course will receive a Certification in Emerging Market Taxation, demonstrating expertise in navigating tax reforms and compliance in developing economies.

Program Benefits

• Expert-Led Training – Gain insights from tax professionals specializing in emerging markets.
• Hands-On Learning – Case studies, workshops, and real-world applications.
• Strategic Tax Planning – Learn how to mitigate risks and optimize tax structures.
• Regulatory Compliance Confidence – Stay updated on evolving tax laws and enforcement trends.
• Future-Proof Knowledge – Understand digital taxation and global policy harmonization efforts.