catalogos cursos 2014 ingles

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Virtual Courses

Educating without barriers

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Since 2004, the Inter-American Center of Tax Administrations has been holding virtual, at-a-distance educational activities on Taxation issues. The first of these courses, the Taxation Program began with a total of 49 participants from several Latin American countries; all of them tax administration officials. To date, after six editions of this course, there has been an estimated 30% increase in enrolment, which figure exceeds the Center’s initial expectations. The idea of designing at-a-distance educational courses is based on the Strategic Directions of the CIAT Strategic Plan, particularly the one dealing with training for the member countries. The experience acquired by CIAT up till now has allowed it to satisfactorily achieve one of its main objectives: the development of a permanent training program for the benefit of the tax administrations officials of its member countries.

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Currently the CIAT training program constitutes one of the Center’s leading programs as instrument for fulfilling its strategic objectives. The Executive Secretariat’s operational capacity is a relevant aspect in scheduling and carrying out its training actions. This includes direct actions by the ES staff as well joint actions scheduled and carried out by means of inter-institutional agreements. The Executive Secretariat has a Tax Training Coordination Office under the Directorate of Tax Studies, which is in charge of the execution of plans and projects determined by the organization

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2013 - 2014 VIRTUAL COURSES

Requirements

Contact persons

María Raquel Ayala Doval Director of Training and Development of Human Talent

E-mail: [email protected]

Maureen E. Pérez A. Training Coordinator


César Trejos Training Assistant


Ana Bonilla Training Assistant


The courses’ methodology includes the weekly study of contents in the Lessons and reading of complementary materials that afford a better understanding or deal with specific issues of said contents, which may appear as additional bibliography. Partial exams will be given in order to test the level of understanding of said contents, with a final examination at the end of the course. Some other dynamic activities are anticipated, such as opinion forums, working groups, case studies, virtual seminars, etc., which will be the practical phase of the courses. Access and execution time of these activities are limited, which means that the student will have a specific date for beginning the task as well as a maximum time period for concluding it. As anticipated, the methodology is mainly based on the work of the participants. For this reason, the active involvement of the students in the different activities, in making comments and consulting the Tutors, as well as the exchange of opinions and interaction with the other participants, among others, is highly desirable.

• Identity • University graduate or postgraduate. • Certification issued by the Administration which

indicates that it is official.

The interested in enrolling in courses must fill out the registration form and accompanied by photocopies of the following:

Methodology

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Tax Audit Fundamentals Objective: Its purpose is to present to new tax officials, the fundamentals of tax examination of a company. It also provides an extensive description of the steps to be followed in the tax examination of a taxpayer. Languages: Spanish and English Participants: it is intended for new officials in the area of examination wishing to increase their knowledge regarding the steps that must be followed in examining a company. Duration: 7 weeks (approx.) Contents: the course consists of the following lessons: Lesson 1. Introduction to basic examination Lesson 2. Review of the file and preparation of the examination plan Lesson 3. Meeting with the taxpayer Lesson 4. Examination of books and records Lesson 5. Conclusion of the examination

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Contents: the course consists of the following lessons: Lesson 1. The Organization’s Strategy and the Human Resources Management Strategy Lesson 2. Employment Management Lesson 3. Performance Management Lesson 4. Development Management Lesson 5. Human and Social Relations Management Lesson 6. The Promotion of Ethics in Human Resources Management

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Objective: Its objective is to provide the necessary practical knowledge for developing all competencies for appropriate human resources management within the tax administration and according to the staff’s capabilities. Language: Spanish. Participants: it is intended for Managers, Administrators, Directors of Heads of various Tax Administration Departments and other staff directly involved in staff management. Duration: 9 weeks (approx.)

Basic Human Resources Course

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Taxation Program

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Contents: the course consists of the following lessons: Lesson 1. Introduction Lesson 2. Origin, evolution and justification of customs Lesson 3. The customs service, description of the service, its main characteristics; the current role of customs. Lesson 4. Customs law figures and their complementation and interaction with the control function. Lesson 5. Customs technique: Basic aspects of the Classification and Valuation of goods. Lesson 6. Customs administration

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Objective: The purpose is to make known the customs principles and standards, in addition to providing and evaluating the main customs techniques. Language: Spanish. Participants: it is intended for tax administration officials of the CIAT member countries, as well as the general public working in the customs area or related to international trade. Duration: 11 weeks (approx.).

Basic Customs Course

Objective: The purpose of the course is to provide tax administration officials and the public in general of the countries of Latin America and the Caribbean, Europe and Africa, general knowledge on the most relevant taxation issues. Language: Spanish and English. Participants: It is intended for tax administration officials and individuals of the CIAT member countries dealing with taxation issues. Duration: 53 weeks (approx.).

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Content: the course is composed of the following lessons:

Module I. Tax Policy and Technique Lesson 1. Tax Policy as a Branch of Fiscal Policy and the Basic Principles of Taxation Lesson 2. Basic Tax Concepts Lesson 3. Models and Design of Tax Systems Lesson 4. Income Taxation Lesson 5. The Taxation of Business Earnings Lesson 6. International Aspects of Income Taxation Lesson 7. Net Worth Taxation Lesson 8. Consumption Taxation

Module II. Tax Law Lesson 1. Tax Law Lesson 2. The Taxes Lesson 3. Constitutional Tax Law Lesson 4. Material or Substantive Tax Law. Lesson 5. Formal or Administrative Tax Law Lesson 6. Procedural Tax Law Lesson 7. Criminal Tax Law Lesson 8. International Tax Law

Module III. International Taxation Lesson 1. Electronic Commerce Lesson 2. Transfer Pricing Lesson 3. Harmful Tax Practices Lesson 4. Information Exchange. International Administrative Cooperation Lesson 5. International Double Taxation Lesson 6. Tax Harmonization

Module IV. Tax Administration Lesson 1. Conceptual Aspects of the Tax Administration: Definition of a Tax Administration Lesson 2. Conceptual Aspects of the Tax Administration: The Context of Action Lesson 3. General Considerations on Organizational Design: Managerial Aspects Lesson 4. General Considerations on Organizational Design: Aspects of Organizational Structure Lesson 5. The Tax Administration Processes. The Substantive Processes: Collection Lesson 6. The Tax Administration Processes: The Substantive Processes: Examination Lesson 7. The Tax Administration Processes. The Substantive Processes: Taxation Lesson 8. The Tax Administration Processes. The Substantive Processes: Recovery

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Tax Administration Program

Tax Ethics Course Objective: Its main objective is to develop the capabilities, for elaborating proposals, tools and standards that may facilitate the promotion of public ethics, which initially requires understanding the basic criteria and principles that regulate it. Language: Spanish. Participants: it is intended for officials of the tax administrations of the CIAT member countries, as well as the public in general. Duration: 11 weeks (approx.)

Contents: the course consists of the following lessons: Lesson 1. Ethics and Corruption Lesson 2. Ethics in Public Administration Lesson 3. Ethics or Tax Morale Lesson 4. The Works of CIAT in the Promotion of Ethics in the Tax Administration Lesson 5. The Structuring of Tax Ethics: Tax Citizenship

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Content: the course is composed of the following lessons: Lesson 1. The Role of the Tax Administrator as Adviser In The Political Sphere. Lesson 2. The Tax Administration’s Capacity, Social Acceptance of the Tax, Normative Design. Lesson 3. Conceptual Aspects of the Tax Administration. Lesson 4. General Considerations of Organizational Design: General And Organizational Structure Aspects. Lesson 5. The Substantive Processes of the Tax Administration: Collection. Lesson 6. The Substantive Processes of the Tax Administration: Taxpayer Assistance. Lesson 7. The Substantive Processes of the Tax Administration: Examination. Lesson 8. The Substantive Processes of the Tax Administration: Assessment.

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Objective: The basic purpose of this course is to provide tax administration officials and the public in general, specialized knowledge on all relevant aspects of the essential and support functions that must be fulfilled by the tax administration, as well as those most current issues that involve a more direct action with the taxpayers and society in general. Language: Spanish. Participants: Intended for tax administrations officials of the CIAT member countries, as well as the public in general working in the area of taxation or interested therein. Duration: 23 weeks (approx.).

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Course on General Principles of Public Finances and Tax System

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Objective: The overall objective of the course is to provide students with basic knowledge and skills essential for the structure and design of taxes as well as to know the public environment and the science of public finance that support them. Language: Spanish. Participants: it is for all tax administration officials working on policy and operational areas who have a university degree equivalent or superior to Bachelor, or 5 years’ experience in a tax administration accredited as a university degree. Duration: 18 weeks (approx.) Temario: el curso lo componen las siguientes lecciones:

Module I. Introduction to Public Finance Lesson 1. Public Finance: Concepts and the State’s financial activity Lesson 2. The State and the Public Sector Lesson 3. The State: The Economic Systems and the Market Economy Lesson 4. Globalization

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Module II. The Budget and Public Revenues

Lesson 1. The Budget and Public Revenues. Concepts. Lesson 2. Macrofiscal Indicators: Size of the State, Public Sector and Public Revenues

Module III. Tax Theory Lesson 1. Taxes Lesson 2. Tax Theory: Qualitative Elements Lesson 3. Tax Theory: Quantitative Elements

Module IV. Tax Systems: General Concepts and Principles

Lesson 1. The tax systems. General concepts Lesson 2. General Equity Principle Lesson 3. General principles of tax efficiency, collection efficiency and tax neutrality Lesson 4. Adequacy, Flexibility and Simplicity Principles. Incompatibility between Principles

Module V. Effects of Taxes and Design of Tax Systems

Lesson 1. Tax Transfer and Incidence Lesson 2. The Tax Distribution Pattern Lesson 3. The Distributive Policy Lesson 4. The economic effects of taxes

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Lesson 9. The Substantive Processes of the Tax Administration: Administrative Appeals. Lesson 10. The Substantive Processes of the Tax Administration: Enforced Collection. Lesson 11. The Support Processes of the Tax Administration. Lesson 12. Human Resources Management Lesson 13. Planning and Control in the Tax Administration. Lesson 14. The Tax Administration and Its Role in the Promotion of Ethics and Corporate Responsibility.

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Module I. Financial Markets and Tax Policy

Lesson 1. Instruments, Institutions and financial markets Lesson 2. Generalities on Taxation Lesson 3. The taxation of financial intermediaries Lesson 4. The taxation of investment funds, retirement and trust funds Lesson 5. The taxation of innovative financial transactions Lesson 6. The taxation of international financial transactions

Module II. Financial Markets and Tax Administration

Lesson 7 Tax Administration and financial institutions and markets Lesson 8. Control of international financial transactions

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Objective: The purpose of this course is to identify and know the various financial operations in order to establish optimum control mechanisms that may contribute to combat tax fraud and evasion. Language: Spanish. Participants: Intended for tax administrations officials of the CIAT member countries, as well as the public in general working in the area of taxation or interested therein. Duration: 12 weeks (approx.). Content: the course is composed of the following lessons

Course on the Control of Financial Institutions and Operations

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Module VI. Tax Models and Design of Tax Systems

Lesson 1. Traditional or orthodox taxation models Lesson 2. General Criteria and Considerations in the Design of Tax Systems Lesson 3. Methodology for the evaluation or design of Tax Systems Lesson 4. Effects of Globalization and taxation

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Course on Tax Management

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Contents: the course consists of the following lessons: Lesson 1. The Organization’s Strategy and the Human Resources Management Strategy Lesson 2. Organization of the work Lesson 3. Employment Management Lesson 4. Performance Management Lesson 5. Development Management Lesson 6. Compensation Management Lesson 7. Human and Social Relations Management Lesson 8. The Promotion of Ethics in Human Resources Management

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Objective: Its objective is to provide the necessary practical knowledge for developing all competencies for appropriate human resources management within the tax administration and according to the staff’s capabilities. Language: Spanish. Participants: it is intended for Managers, Administrators, Directors of Heads of various Tax Administration Departments and other staff directly involved in staff management. Duration: 14 weeks (approx.)

Course on Human Resources Management

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Objective: The course endeavors to provide knowledge in the field of examination, on the most important aspects dealing with the operation and application of transfer pricing in transactions carried out by taxpayers. Language: Spanish. Participants: It is intended for Managers, Administrators, Directors or Heads of various Tax Administration Departments and other staff members directly involved in administration, planning and management in the TAs. Duration: 31 weeks (approx.) Content: the course is composed of the following lessons: Lesson 1 .Introduction to the Seminar: Goals and Schedules Lesson 2 .The Role of the Manager Lesson 3 .Fundamental Communication Skills Lesson 4 .Emotional Intelligence Lesson 5 .Individual interviews Lesson 6 .Presentation Skills

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Lesson 7. Corporate Tax Administration Lesson 8. The employee satisfaction. Lesson 9. Myers Briggs Type Indicator Lesson 10. Strategic Thinking for Managers and Leaders Lesson 11.Introduction to Performance Management and to Circumstantial Leadership Lesson 13. Yield Feedback Lesson 14. Team Leadership, First Part Lesson 15. Team Leadership, Second Part Lesson 16. Achievement of Agreement through Problem Solution Based on Interest Lesson 17. Customer Satisfaction Lesson 18. Understanding Individual and Organizational Change, First Part Lesson 19. Understanding Individual and Organizational Change, Second Part Lesson 20. Understanding and Leading Organizational Change, Third Part: Strategic Influence Lesson 21. Working on Real Problems, First and Second Parts Lesson 22. Planning for Success Lesson 23. Transition

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Course on Transfer Pricing

Course on Information Exchange

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Contents: the course consists of the following lessons: Lesson 1. Information Exchange within the framework of public international law Lesson 2. Model agreements for international information exchange Lesson 3. Best practices in international information exchange Lesson 4. Information exchange organization and management Lesson 5. Case selection and planning Lesson 6. International tax information exchange in examination

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Objective: to promote the use of international tax information exchange by tax administrations from a better understanding of the concepts, methodologies and specific practical application of this essential tool for the tax control of taxpayers operating at global level. Languages: Spanish. Participants: Officials of Tax Administrations and auxiliary working in the tax control areas; related technical and legal areas, as well as for those fulfilling their duties in specialized areas responsible for international issues and in particular for the exchange of information. Duration: 10 weeks (approx.)

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Lesson 3. Non-Traditional Methods Lesson 4. Comparability Lesson 5. Transfer Pricing Analysis Process Lesson 6. Administrative Procedures Aimed At Solving Controversies

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Objective: The course endeavors to provide knowledge in the field of examination, on the most important aspects dealing with the operation and application of transfer pricing in transactions carried out by taxpayers. Language: Spanish and English. Participants: It is intended for tax administration officials and individuals of the CIAT member countries dealing with taxation issues (Transfer pricing, international taxation). Duration: 35 weeks (approx.) Content: the course is composed of the following lessons:

Module I. Theoretical Aspects Lesson 1. Generalities Lesson 2. Traditional Methods

CURSOS VIRTUALES 2013-2014

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Module II. Practical Aspects

Lesson 1. Generalities Lesson 2. Use of the Comparable Uncontrolled Price Method Lesson 3. Use of the Resale Price Method Lesson 4. Use of the Cost Plus Method Lesson 5. Use of the Transactional Net Margin Method Lesson 6. Use of the Profit Split Method

Module III. Advanced Aspects Lesson 1. The Case of Intangibles Lesson 2. Intra-Group Services Lesson 3. Transfer Pricing and Thin Capitalization Lesson 4. Transfer Pricing Selection and Auditing Processes

catalogos cursos 2014 ingles

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