Contemporary Issues in Taxation Training Course

Duration 5 days 10 modules · 33 contact hours
Level Intermediate Certificate on completion
Who attends Tax Managers, Finance Managers and others
Fee from USD 1,100 KSh 95,000 for Kenyan organisations
Where 52 cities + online See dates by city
Next start 7 Nov 2026 Course code SD-T-031

Before you join: Participants should understand basic income tax concepts, tax returns, financial statements and common business transactions.

Dates & prices

Two start dates a month in every city, and live online on weekdays or weekends. Fees are per participant; classroom fees include tuition, materials, lunch and refreshments, and the certificate.

Suggest a date or city

Showing the next six months. Later dates, other cities and private deliveries for your team are available on request.

Course overview

Tax teams face a changing mix of reporting obligations, cross-border rules, digital business models, environmental taxes and greater scrutiny from revenue authorities. Decisions on structure, pricing, provisions and disclosures now require closer coordination between tax, finance, legal, treasury and operational teams. Professionals need to assess tax consequences early, document judgements clearly and distinguish defensible planning from arrangements likely to attract challenge.

This course examines the current tax issues most relevant to finance and tax professionals working in multinational, public-sector, banking, NGO and corporate settings. Participants study tax governance, financial reporting for income taxes, OECD BEPS measures, transfer pricing, Pillar Two, indirect tax, digital reporting, tax incentives, environmental taxes, tax controversy and emerging technology risks. They learn to interpret rule changes, identify exposures, quantify potential effects and prepare practical responses using recognised tax frameworks and documentation methods.

Instruction combines focused briefings with case work based on multinational groups, financial institutions, procurement chains and cross-border service arrangements. Participants analyse tax positions, calculate deferred tax and Pillar Two data effects, assess transfer pricing evidence, review VAT controls and prepare responses to tax authority enquiries. They leave with a tax risk assessment pack containing a governance checklist, issue-tracking register, reporting calendar, controversy response plan and personal application priorities.

The course suits professionals who already work with tax calculations, tax reporting, finance controls or commercial transactions and need a current, structured view of major developments. It is particularly useful where teams must explain tax risks and obligations to senior management, auditors, boards, regulators or operational stakeholders.

What you will be able to do

  • Assess tax risks using a structured tax risk register and materiality criteria
  • Prepare effective tax rate reconciliations and deferred tax analyses under IAS 12
  • Interpret OECD BEPS actions and identify consequences for cross-border arrangements
  • Evaluate transfer pricing policies using the OECD Transfer Pricing Guidelines
  • Screen group entities for Pillar Two exposure using GloBE data requirements
  • Review VAT controls, digital reporting obligations and indirect tax risk points
  • Develop defensible tax authority response plans supported by contemporaneous evidence
  • Create a tax governance action plan with owners, deadlines and escalation routes

Benefits of attending

For you

  • Interpret major tax developments with greater confidence during business discussions
  • Prepare clearer tax risk assessments for management and audit committees
  • Improve judgement on deferred tax, provisions and uncertain tax positions
  • Contribute informed input to transfer pricing and Pillar Two projects
  • Build a practical evidence base for tax authority enquiries and reviews

For your organisation

  • Earlier identification of tax exposures arising from transactions and restructurings
  • Better quality tax provisions, disclosures and supporting working papers
  • Stronger control evidence for VAT, withholding tax and reporting obligations
  • More consistent escalation of significant tax risks to senior decision-makers
  • Reduced avoidable cost from penalties, interest, disputes and late remediation

Course modules

10 modules over 5 days

Participants can assess current tax obligations and prioritise risks through a documented governance approach.

  • Tax policy objectives, tax expenditure analysis and behavioural response assumptions
  • Effective tax rate reconciliation from statutory rates to cash taxes
  • Permanent and temporary differences under IAS 12 income taxes
  • Deferred tax recognition, measurement and presentation judgement points
  • Tax function operating models: compliance, planning, controversy and governance
  • Materiality thresholds and risk appetite documented for tax decisions

Participants can prepare and challenge tax accounting judgements, provisions and disclosures.

  • IAS 12 current tax calculations and deferred tax measurement mechanics
  • Tax base determination for assets, liabilities and business combinations
  • Recognition exceptions for initial transactions and investment-related temporary differences
  • IFRIC 23 assessment of uncertain income tax treatments
  • Probability-weighted and most-likely-amount measurement methods compared
  • Tax provision roll-forwards linked to trial balance and return data

Participants can identify how BEPS measures affect cross-border structures and reporting.

  • OECD BEPS framework, action plan and implementation mechanisms
  • Principal Purpose Test applied to treaty benefit claims
  • Permanent establishment risks from dependent agents and digital activity
  • Hybrid mismatch rules targeting deduction and inclusion outcomes
  • Country-by-Country Reporting data, notifications and consistency checks
  • Economic substance evidence for holding, finance and intellectual property entities

Participants can perform an initial Pillar Two exposure screen and identify required data.

  • GloBE Model Rules scope tests and constituent entity identification
  • EUR 750 million revenue threshold and consolidated revenue testing
  • Jurisdictional effective tax rate calculation using GloBE income
  • Covered taxes adjustments, deferred tax recapture and credit treatment
  • Income Inclusion Rule, Undertaxed Profits Rule and qualified domestic minimum tax
  • Pillar Two data ownership across tax, finance and consolidation teams

Participants can assess transfer pricing positions against functions, risks, assets and evidence.

  • OECD Transfer Pricing Guidelines and arm's-length principle fundamentals
  • Functional analysis covering people functions, contractual risk and control
  • Comparable uncontrolled price, resale price and cost-plus methods
  • Transactional net margin method selection and tested party choice
  • Profit split method for integrated and unique value chains
  • Master file, local file and Country-by-Country Reporting documentation

Participants can identify indirect tax control weaknesses and assess digital reporting duties.

  • VAT place-of-supply rules for goods, services and digital supplies
  • Input tax recovery tests, partial exemption and blocked input VAT
  • Reverse charge procedures for cross-border services and imported goods
  • E-invoicing controls, real-time reporting and invoice data quality
  • Customs valuation, tariff classification and origin evidence requirements
  • Transaction-to-return reconciliations for VAT control testing

Participants can identify tax issues arising from digital operations, data use and automated processes.

  • Digital platform revenue streams, nexus questions and withholding tax
  • Characterising cloud services, software licences and data-related payments
  • Withholding tax analysis for royalties, services and technical fees
  • Cryptocurrency transaction records, valuation dates and taxable events
  • Artificial intelligence controls for tax research and data classification
  • Data lineage requirements for automated tax calculations and filings

Participants can evaluate environmental tax exposures, incentives and public tax reporting expectations.

  • Carbon taxes, emissions trading schemes and taxable activity mapping
  • Plastic packaging taxes and product data control requirements
  • Energy tax exemptions, relief claims and supporting evidence
  • Research and development tax incentives: qualifying cost assessment
  • Public Country-by-Country Reporting and tax transparency expectations
  • Responsible tax principles, board oversight and stakeholder communications

Participants can prepare a controlled response to tax audits, enquiries and dispute escalation.

  • Audit readiness files, document retention and evidence preservation
  • Information request triage using issue, owner, source and deadline
  • Privilege considerations when obtaining legal advice on tax matters
  • Tax authority meeting preparation, factual narratives and agreed actions
  • Mutual Agreement Procedure for treaty-related double taxation disputes
  • Settlement evaluation using technical merits, cost and precedent

Participants can create a practical plan for improving tax controls, data and accountability.

  • Tax control frameworks mapped to process risks and assertions
  • Risk-control matrices for returns, payments, provisions and disclosures
  • ERP tax data extraction, validation rules and exception reporting
  • Tax technology selection criteria: data quality, workflow and audit trail
  • Quarterly tax risk reporting for finance leadership and boards
  • Ninety-day tax improvement plan with owners and milestones

Exercises and examples are adapted to each cohort's sectors and roles.

What you take back to work

  1. Tax risk assessment register
  2. IAS 12 deferred tax review template
  3. Pillar Two data-gap checklist
  4. Transfer pricing documentation map
  5. VAT control testing checklist
  6. Tax controversy response plan

Who should attend

  • Tax Managers — need to direct current compliance, planning and risk priorities
  • Finance Managers — need to understand tax effects within reporting and business decisions
  • Financial Controllers — need to oversee tax provisions, disclosures and control evidence
  • Accountants — need to apply current tax rules to transactions and financial statements
  • Internal Auditors — need to test tax governance, controls and documentation quality
  • Legal and Commercial Managers — need to identify tax consequences before agreeing cross-border arrangements

Skills and tools covered

Tax risk assessmentDeferred tax accountingTransfer pricing analysisPillar Two screeningIndirect tax controlsTax controversy management

Tools and standards

IAS 12 Income Taxes, IFRIC 23 Uncertainty over Income Tax Treatments, OECD Transfer Pricing Guidelines, OECD GloBE Model Rules

How the course runs

Training methodology

The course uses short technical briefings followed by guided case analysis, group discussions, calculations and decision simulations. Cases address deferred tax reporting, cross-border service charges, Pillar Two data gaps, VAT control failures and tax authority challenges. Participants work with sample tax packs, financial statement extracts, transaction documents and risk registers. Facilitators relate principles to the jurisdictions represented in the room while distinguishing local rules from internationally recognised guidance. Each participant develops priorities for applying the methods to current responsibilities.

Requirements and prerequisites

Participants should understand basic income tax concepts, tax returns, financial statements and common business transactions. Experience in accounting, finance, tax compliance, audit, legal advisory or commercial contracting is expected. Participants should be comfortable reading management accounts and performing straightforward percentage-based calculations. Prior exposure to IAS 12, VAT, transfer pricing or international tax is useful but not essential. The course does not require advanced tax advisory experience, prior Pillar Two implementation work, specialist tax software skills or detailed knowledge of one national tax code.

A typical training day

08:30 – 10:30First session
10:30 – 10:45Refreshment break
10:45 – 12:30Second session
12:30 – 13:30Lunch and networking
13:30 – 15:00Third session
15:00 – 15:15Refreshment break
15:15 – 16:30Workshop and daily review

Live online deliveries follow the same structure in East Africa Time, with shorter screen blocks and longer breaks.

What the fee includes

  • Instruction by a practitioner facilitator
  • Full course workbook and materials
  • Exercise files, templates and case studies
  • Refreshments and lunch on classroom deliveries
  • Certificate of completion
  • Post-course application plan

Frequently asked questions

Participants should understand basic tax and accounting concepts and have experience with business transactions, reporting or compliance. Specialist knowledge of international tax, Pillar Two or tax technology is not required.

Participants should bring a laptop if attending in person and may bring non-confidential examples of tax issues they face. Course materials, calculations and case documents are provided.

It suits tax, finance, accounting, audit, legal and commercial professionals with responsibility for tax decisions, reporting or controls. It is designed for practitioners rather than complete beginners.

General taxation courses usually focus on core calculations and domestic filing rules. This course concentrates on current cross-border reform, reporting judgements, governance, technology, controversy and strategic tax risks.

Participants can use the templates to review tax risks, strengthen provision evidence, identify Pillar Two data gaps and test VAT controls. The final module converts course content into a prioritised ninety-day action plan.

The programme contains ten modules delivered in teaching order across five training days, with approximately 6.5 contact hours each day. Time is divided between technical input, calculations, case analysis, facilitated discussion and application planning.

Questions about this course?

Ask about dates, fees, group bookings or running it for your team. Our training team replies by email.

Ask on WhatsApp info@skillsetdevelopment.com

Related courses in Taxation

Taxation

Tax Law Training Course

Tax decisions affect cash, reported profit, contract pricing, payroll, cross-border trading and the credibility of financial repor…

  • 5 days
  • Next 9 Nov
  • Abuja
View course & dates from USD 1,100