The “Certificate in International Taxation Principles and Practices to Combat Tax Evasion and Tax Avoidance” is a program for tax professionals who want to govern cross-border tax operations effectively, maintain their competitive edge in international taxation, and eventually be universally recognised as qualified experts in international taxation principles and the combat of tax evasion and avoidance.

Most economic analysis of taxation presumes that tax liability can be ascertained and collected without any costs, but is that ever the case? Tax avoidance and evasion are prevalent in many territories, which make tax structures undeniably distorted. As such, the traditional models of taxation and their decisions should be updated to reflect these realities.

This course discusses an additional set of policy-related matters, such as the suitable level of resources to dedicate to administration and implementation, and how those resources should be employed.