Back to Global Relations Programme
The OECD’s Global Relations Programme offers tax officials from developing countries the necessary training to tackle today’s most pressing challenges in international taxation. The self-paced training activities allow officials to learn about certain topics at their own pace and convenience, no matter which time zone they are in. These training products are offered free of charge in three formats:
E-learning courses: 45-120 minute online learning modules with animated videos which provide solid knowledge of key issues on a topic. |
Recorded webinars: recordings of live webinars/ virtual classes and ad hoc presentations introducing the fundamentals of a topic. |
Training capsules: 5-15 minute videos to raise awareness on emerging issues/initiatives and/or introduce basic relevant concepts. |
E-Learning courses |
Find step-by-step instructions in our KSP E-learning Quick Guide. (Download quick guide in Spanish)
Registration of members of Government Agencies external to the Tax Administration
The KSP was initially designed for the exclusive use of officials of the Tax Administration. Therefore, the verification of officials of other Agencies outside the Tax Administration (e.g. customs), recently enabled, may take a little longer. If you do not receive your confirmation email, please contact [email protected].
The e-learning courses offered by the OECD Centre for Tax Policy and Administration are free of charge and participants obtain a certificate upon completion. They are available via the KSP Platform and are permanently open to all tax officials or members of other government agencies. You can register whenever you want and complete them at your own pace.
TOPIC/Title | Language |
TWO-PILLAR SOLUTION | |
Pillar Two: GloBE rules (Register) | EN |
BEPS | |
BEPS Minimum Standards (Register) | EN/FR/ES |
BEPS Actions 2, 3, 4 and 12: Hybrids, Interests and CFCs (Register) |
EN/FR/ES |
TAX TREATIES |
|
Introduction to Tax Treaties (Register) | EN/FR/ES |
The Multilateral Instrument (MLI) (Register) | EN/FR/ES |
TRANSFER PRICING |
|
Basic concepts of Transfer Pricing (Register) | EN/FR/ES |
Introduction to Transfer Pricing (Register) | EN/FR/ES |
A toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (Register) |
EN/FR/ES |
EXCHANGE OF INFORMATION |
|
Global Forum: Exchange of Information as a Tool to Combat Tax Evasion (Register) |
EN/FR/ES |
Beneficial Ownership (Register) |
EN/FR/ES |
Exchange of Information on Request (Register) |
EN/FR/ES |
Automatic Exchange of Information (Register) |
EN/FR/ES |
VAT |
|
Securing VAT revenue on cross-border trade (Register) |
EN/FR/ES |
OECD VAT standards and guidelines (Register) |
EN/FR/ES |
Implementing the VAT standards and guidelines (Register) | EN/FR/ES |
TAX ADMINISTRATION |
|
Enterprise Risk Management: the essentials (Register) |
EN/FR/ES |
Responses to Covid19: Business continuity considerations (Register) |
EN/ES |
Tax Administration Responses to COVID-19: Recovery Period Planning (Register on the KSP or watch the public link) | EN |
Digital Transformation Maturiy Model (DTMM) (Register) | EN |
Virtual Training to Advance Revenue Administration (VITARA) : a comprehensive catalogue of courses for tax administration managers What is VITARA? Link to courses |
EN/FR/ES |
TAX CRIME |
|
Tax Crime Investigation Maturity Model (Register) | EN/FR/ES |
Fighting Tax Crime: The Ten Global Principles (Register) | EN/FR/ES |
Money Laundering and Terrorist Financing Indicators: a handbook for tax auditors and tax examiners (Register) | EN |
Coming soon
Recorded webinars |
TITLES |
Language |
Two-Pillar Solution |
|
Pillar One | |
Overview of the Pillar One building blocks | |
Essential aspects of the Draft Model Rules for Nexus and Revenue Sourcing - Part I | EN |
Essential aspects of the Draft Model Rules for Nexus and Revenue Sourcing - Part II | EN |
Elimination of Double Taxation - Part I |
EN |
Elimination of Double Taxation - Part II | EN |
Marketing and Distribution Profits Safe Harbour | EN |
Administration and Tax Certainty Aspects Of Pillar One | EN |
A Tax Certainty Framework for Amount A | EN |
Pillar Two | |
Overview of the Pillar Two - Focus on GloBE Rules | EN / ES FR / ARA |
Understanding the 5 steps in applying the key provisions of the GloBE Rules | |
The Key Provisions of the GloBE Rules (1) Identifying Constituent Entities within Scope | EN |
The Key Provisions of the GloBE Rules (2) Computation of GloBE Income or Loss | EN |
The Key Provisions of the GloBE Rules (3) Adjusted Covered Taxes |
EN |
The Key Provisions of the GloBE Rules (4) How to compute the Effective Tax Rate (ETR) and the Top-up Tax in the GloBE rules (Pillar Two) |
EN |
The Key Provisions of the GloBE Rules (5) Applying the Top-Up Tax under the IIR and UTPR | EN |
Tax Incentives & GloBe Rules | EN / ES |
Subject to Tax Rule (STTR) of Pillar Two and Implementation Process | EN |
Q&A session related to recorded webinars on Pillar 2 - 22 July 2022 | EN |
Q&A session related to recorded webinars on Pillar 2 - 14 April 2023 | EN |
Q&A session related to recorded webinars on Pillar 2 - 19 April 2023 | EN |
Transfer Pricing | |
OECD Transfer Pricing Guidelines | EN/ES |
Transfer Pricing Aspects of Financial Transactions | EN |
Transfer Pricing Aspects of Intra-Group Services | EN |
Special Considerations for Intra-Group Services | EN |
Implications of the LIBOR transition - Part I | EN |
Implications of the LIBOR transition - Part II | EN |
Replay of the virtual class OECD/CIAT Introduction to transfer pricing - May 2020 (KSP link) | ES |
Tax Treaties | |
Tax treaty treatment of royalties | EN |
Webinar BEPS Action 6 Peer Review Opening and Session A |
EN |
Webinar BEPS Action 6 Peer Review and Session B |
EN |
Overview of the permanent establishment concept in tax treaties | EN |
Tax Administration | |
Joint OECD/ATAF Virtual Discussion on Tax Policy and Tax Administration Responses to COVID-19 (KSP link) |
EN |
Respuestas de política y Administración Tributaria al COVID-19 (KSP link) |
ES |
For the overview of virtual workshops and live webinars offered in 2023, please refer to our calendar of virtual workshops.
Training capsule |
Training capsules are short videos on specific topics.
TRAINING CAPSULES | |
Background of the Two-Pillar Solution - March 2022 (click here) | EN |
TIWB Expansion Areas - February 2021 (click here) | EN/ES/FR |
Understanding tax morale: What drives people and businesses to pay tax? - January 2021 (click here) | EN |
Are you interested in our e-learning courses/virtual classes?
Set up an e-mail alert by contacting [email protected] and you will automatically receive an e-mail notification when a new course/class is available for registration.
Does your administration have its own e-learning platform?
Please note also that if your administration has its own e-learning platform, the OECD can provide you with the courses, free of charge, for you to integrate them and offer them directly on your national platform. For more information on this, please contact [email protected]
Related Documents