Faculty of Social Sciences

Sagicor Cave Hill School of Business and Management

Short Courses

International Taxation

Registration is Open

Programme Overview

International Taxation: Global Reforms, Policy Shifts, and Strategic Implications

International taxation is undergoing its most profound transformation in nearly a century. Driven by globalisation, digitalisation, fiscal pressures, and heightened demands for transparency, governments and international organisations are reshaping how taxing rights are allocated, how information is exchanged, and how multinational enterprises are regulated.

This programme provides you with a structured, end-to-end understanding of international taxation, beginning with core tax concepts and progressing through the evolution of the international tax system—from bilateral tax treaties to the OECD/G20 Inclusive Framework and the Two-Pillar solution.

You will examine the economic, legal, and political drivers behind major international tax reforms, including the end of bank secrecy, the fight against base erosion and profit shifting (BEPS), and the introduction of global minimum taxation. Special attention is given to the Caribbean context, highlighting regional tax structures, policy challenges, and implications for small and open economies.

Delivered through interactive lectures and facilitated discussion, the programme is designed to help professionals make sense of complex global tax developments, assess their practical implications, and engage more confidently in tax policy, compliance, and strategic decision-making discussions.

Programme Objectives

On successful completion of this programme, you will be able to:

1. Explain the fundamental concepts of taxation with reference to global and Caribbean contexts.

2. Differentiate between tax evasion and tax avoidance.

3. Assess how policy responses to tax evasion and tax avoidance have shaped modern international tax rules.

4. Analyse the core principles of international taxation.

5. Describe the roles and influence of key international organisations and fora (OECD, G20, UN, IMF/World Bank, WTO) in shaping global tax standards.

6. Trace the evolution of transparency and information exchange regimes.

7. Evaluate the objectives, structure, and outcomes of the OECD/G20 BEPS Project, including the rationale behind the 15 BEPS Actions and the role of the Inclusive Framework.

8. Interpret the design and current state of play of the Two-Pillar Solution.

9. Assess the strategic, policy, and compliance implications of current and emerging international tax developments for governments, multinational enterprises, and small open economies.

10. Identify key emerging areas in international taxation and anticipate their potential impact on future tax policy and administration.

At a Glance

Course Duration:

May 11th-12th, 2026

Times:

9:00am – 1:00pm AST (2 half-days)

Certificate Awarded:

Professional Development Certificate of Competence

Cost:

US $750.00

Registration Deadline:

Modality:

In Person

Location: Sagicor Cave Hill School of Business and Management, Barbados

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Additional Information

Programme Curriculum

1) Key concepts

  •  What is a tax?
  •  Why do we pay taxes?
  •  Direct Tax vs Indirect taxes
  •  Tax Mix Across the Regions and Tax to GDP
  •  Economic Theory
  •  Evolution of PIT and CIT with a Focus on the Caribbean Region
  •  Tax evasion vs Tax Avoidance

2) International taxation: Where are we coming from? Where are we going?

  • a) The principles of International Taxation
    •  Residence vs Source
    •  Tax Treaties
    •  DTA Agreements models and Concepts (Permanent Establishment etc)
    •  Transfer Pricing
    •  Tax certainty/Disputer Resolution Mechanisms
  •  International Organisations and Fora
    •  G20
    •  OECD
    •  UN
    •  IMF/WB
    •  WTO
  •  The end of bank secrecy
    •  Definition of bank secrecy
    •  First attempt to tackle bank secrecy in 1996 – G7 Summit in Lyon
      •  The G7 communiqué mandates the OECD to produce a report and recommendations to fight “against harmful tax competition”
      •  EU launches Code of Conduct and work on bank secrecy
      •  1998 OECD Harmful Tax Competition report with 4 criteria
      •  2000 OECD Report on Improving Access to Bank Information for Tax Purposes
    •  2008 Great Financial Crisis
      •  OECD list of progress report
  •  Setting up a new Global Forum on Transparency in 2009
    •  Governance, Membership
    •  Convention for Mutual Administrative Assistance in Tax Matters
    •  Peer reviews
    •  Process and outcome
  •  Exchange of Information on Request standard
  •  Automatic Exchange of Information
    •  2014 CRS adopted with AEOI
    •  Explain scope and activation of AEOI
    •  Peer Reviews
    •  Outcomes
  •  State of Play
    •  CARF, exchange of information on real estate, other recent developments
  •  Fighting Base Erosion and Profit Shifting
    •  The problem of base erosion and profit shifting through treaty shopping, transfer pricing and other methods
    •  The launch of the BEPS project by the G20 in Los Cabos in 2012
    •  The Inclusive Framework on BEPS
      •  Membership, Governance
      •  15 BEPS Actions
  •  Two Pillar Solution
    •  Pillar 1: A deadlock?
      •  Pillar 1 as a solution to taxing Big Tech and the rise of unilateral DSTs
      •  Amount A and Amount B
      •  State of play and current blocking of negotiations
  •  Pillar 2: Growing uncertainty
    •  Global minimum effective tax rate
    •  Three tier mechanism (QDMTT, IIR, UTPR)
    •  State of play in the implementation process (EU implemented, US reluctant and announced tariffs)
    •  Agreement on a Side-by-Side

Benefits of the Programme

Participants will gain:

  •  Clarity in a Complex Global Tax Landscape Develop a clear, structured understanding of how the international tax system has evolved and why recent reforms are reshaping global tax rules, transparency standards, and taxing rights.
  •  Practical Insight into Global Tax Reforms Understand the real-world implications of BEPS, the Inclusive Framework, and the Two-Pillar Solution, enabling more informed participation in policy discussions, compliance decisions, and strategic planning.
  •  Enhanced Policy and Strategic Judgement Strengthen the ability to assess international tax developments through both an economic and geopolitical lens, particularly in relation to small and open economies such as those in the Caribbean.
  •  Improved Engagement with International Standards Build confidence in engaging with international organisations, peer review processes, and transparency frameworks, including AEOI, CRS, and emerging reporting regimes.
  •  Stronger Risk Awareness and Governance Capability Identify key tax risks, compliance obligations, and dispute resolution mechanisms affecting governments, financial institutions, and multinational enterprises.
  •  Forward-Looking Perspective on Emerging Tax Issues Gain early insight into upcoming developments such as global mobility taxation, carbon taxation, and the evolving role of the United Nations in international tax governance.

Who Should Attend

This programme is designed for professionals who require a rigorous understanding of international taxation, including:

  •  Tax and Finance Professionals seeking to deepen their understanding of global tax reforms and their practical implications.
  •  Public Sector Officials and Policymakers involved in taxation, finance, economic affairs, or international cooperation.
  •  Regulators and Supervisory Authorities responsible for oversight, transparency, and compliance with international standards.
  •  Legal and Advisory Professionals supporting governments, financial institutions, or multinational enterprises on cross-border tax matters.
  •  Risk, Compliance, and Governance Professionals navigating international tax risk, reporting, and regulatory expectations.
  •  Senior Executives and Decision-Makers who require a strategic overview of how international tax reforms affect organisational and national competitiveness.
  •  Professionals in Financial Services and International Business with exposure to cross-border operations, reporting obligations, or global mobility issues.

All notification of cancellations, deferrals, and substitutions must be received in writing. Please submit your request via e-mail to schsbmopen@cavehill.uwi.edu

CANCELLATIONS

  • The Sagicor Cave Hill School of Business and Management (SCHSBM) reserves the right to make changes to any printed or online information on short courses, instructors, or course information; or cancel any short course due to under-subscription or circumstances beyond its control.
  • Delegates will be notified at least seven (7) days before the start of any course that must be cancelled.
  • Fees for short courses cancelled by the SCHSBM will be refunded in full.
  • The SCHSBM will not be liable for any loss, damages or other expenses that result from course cancellations.

REFUNDS

Due to the costs incurred for program preparation and administration any cancellations received 30 days or less from the program start date are subject to fees as described below. For programs with a virtual component, the start date will be considered the first day of live learning.

Written notice of cancellation received by SCHSBM Refund
30 days or more before the start of the specific course 100% of course fees.
29 to 15 days before the start of the specific course 50% of course fees.
14 days or less before the start of the specific course No refund

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