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Global relations and development

OECD's self-paced training in taxation

 

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

In 2019, the Global Relations programme launched the first OECD e-learning project offering free online courses that cover various international taxation topics. Every year, new e-learning courses are developed and updated to meet the current needs from tax officials in developing countries. These interactive courses give participants a solid knowledge base on key topics of international taxation, providing an OECD certificate to those who complete them successfully. 
 

 

How to register on KSP

  1. Enter the KSPTA Platform at: www.ksp-ta.org
  2. Create your account if you don’t have one, using your professional email. In the field “Country/Organisation”, select your country of residence.
  3. You will automatically receive an email asking you to confirm your account. Please check your spam folder. If you have not received the confirmation email, please write to [email protected]
  4. Once confirmed, you will receive another email to create your password, automatically or in 1-2 business days.

 

 

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].

 

List of e-learning courses

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.

 

e-learning icon

TOPIC/Title Language
TWO-PILLAR SOLUTION  
Pillar Two: GloBE rules (Register)       EN/FR/ES
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

Appropriate Use of Country-by-Country Report (CbCR) 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
TIWB  
Tax Inspectors Without Border: Expert e-learning module
 (Register)
EN

  

Recorded webinars

 

TITLES

Language

Two-Pillar Solution

Pillar One 
Overview of the Pillar One building blocks

EN / ES
FR / ARA

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

Subject to Tax Rule (STTR) 

EN / ES  FR
 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
Tax Morale
 Tax Morale Webinar EN / ES FR 
 VAT 
 Webinar on VAT/GST and International Trade  EN
 Environmental Tax 
 Leveraging Carbon Pricing for Sustainable Development

EN / ES
FR / RS 

 

For the overview of virtual workshops and live webinars offered in 2024, 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

 

Keep in touch

Email alert icon

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]

 

 

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