Об этом курсе: In recent years, the international tax planning strategies of multinationals have become a source of – often heated – debate. This course provides learners with the tools to become fully informed participants in the debate by explaining the foundations and practice of international tax law as well as addressing current developments and the ethical aspects of tax planning.
Для кого этот курс: This course is free, and will remain free for participants. You can purchase a certificate.
Автор: Universiteit Leiden
Преподаватели: Prof. Dr. Sjoerd Douma, Faculty of Law
International Tax Center
| Выполнение | 4-12 hours/week |
| Язык | English |
| Как пройти курс | Чтобы пройти курс, выполните все оцениваемые задания. |
| Оценки пользователей |
Программа курса
НЕДЕЛЯ 1
International tax planning – base case
In this first week, we will start on our journey into the world of international taxation. We will see that the tax planning activities of multinationals have attracted a lot of attention during the past few years. We will examine why planning strategies are now in the public eye, what the public debate is really about and who the key players are. We will also go to the core of international tax planning and build a base case, the elements of which we will study throughout the course.
8 видео, 16 материалов для самостоятельного изучения, 1 practice quiz
- Reading: Meet the instructor & his team !
- Reading: Course Syllabus
- Reading: How to pass this course & obtain your certificate
- Reading: Welcome to Leiden University
- Reading: Complete our short survey
- Reading: Tips for studying online
- Reading: Being successful in an international virtual learning community
- Reading: Behaving in an academic way
- Discussion Prompt: Introduce yourself!
- Видео: The Debate
- Reading: Optional: Recording - Public Accounts Committee hearing on taxation of multinational corporations
- Reading: Resources: Media on the international tax planning debate
- Видео: Background & key stakeholders
- Видео: The OECD & the EU
- Reading: Required reading
- Reading: Recommended reading
- Видео: Introduction base case
- Видео: Optional: Introduction to symbols
- Practice Quiz: Exercise 1
- Видео: Interview: Prof. dr. Kees van Raad
- Видео: Introduction to BEPS
- Reading: Required reading
- Reading: Database BEPS
- Reading: Video transcripts - module 1
- Reading: OECD & UN model tax conventions
Оцениваемый: Base Case
Оцениваемый: Peer Assignment 1
НЕДЕЛЯ 2
Design of corporate tax law systems
In this second module, we will start breaking down our tax planning base case. To that end, we will study the design of corporate tax law systems during this module. In the videos and (recommended) reading materials, we analyse the typical design elements of corporate tax law systems.
8 видео, 5 материалов для самостоятельного изучения, 3 practice quizzes
- Reading: Required Reading
- Видео: Taxable base & rate
- Practice Quiz: Exercises 1-3
- Видео: Taxable base & rate: tax havens & preferential tax regimes
- Видео: Taxable base & rate: intercompany dividends & capital gains
- Practice Quiz: Exercise 4
- Видео: Taxation of corporate groups
- Видео: Withholding Tax
- Practice Quiz: Exercise 5
- Видео: Interview prof. dr. Kees van Raad
- Видео: Advanced Track: Interest deductions and other financial payments
- Reading: Required Reading
- Reading: Recommended Reading
- Reading: Video transcripts - module 2
- Reading: Optional: Local country corporate tax features survey
Оцениваемый: Design of corporate tax law systems
НЕДЕЛЯ 3
Principles of international taxation & tax treaties
In this third module, we will continue to analyze our tax planning base case. To that end, in module 2, we studied the typical design of corporate tax law systems. In this module, we will look at international aspects of corporate tax law systems (CFC, qualification mismatches). We will also get to the core of international tax law and study double tax treaties.
8 видео, 7 материалов для самостоятельного изучения, 2 practice quizzes
- Reading: Recommended reading
- Видео: Hybrid mismatches
- Reading: Recommended reading
- Видео: Introduction to international tax law
- Reading: Required reading
- Practice Quiz: Exercise 1
- Видео: Double taxation
- Видео: Distributive rules
- Practice Quiz: Exercise 2
- Видео: OECD & BEPS
- Reading: Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reports
- Видео: Interview prof. dr. Kees van Raad
- Reading: Recommended reading
- Видео: Advanced Track: Hybrid mismatch arrangements & preventing treaty abuse
- Reading: Required reading
- Reading: Video transcripts - module 3
Оцениваемый: Principles of international taxation & tax treaties
Оцениваемый: Peer Assignment 2
НЕДЕЛЯ 4
Transfer pricing
In this fourth module, we will be focusing on transfer pricing, a technique which is used to allocate the profits made by a group of companies to the individual group members. Transfer pricing is an area of tax law which is becoming increasingly important. Our study will focus on the basics of transfer pricing: the 'arm's length principle', comparability and transfer pricing methods, but will also address business restructurings and include a case study.
10 видео, 8 материалов для самостоятельного изучения, 2 practice quizzes
- Видео: Introduction to transfer pricing and why it is important
- Reading: Required reading
- Reading: Recommended reading
- Видео: The arm’s length principle: legal framework
- Reading: Recommended reading
- Practice Quiz: Exercise 1
- Видео: Traditional transaction methods
- Видео: Transactional profit methods
- Reading: Required reading
- Practice Quiz: Exercise 2
- Видео: Business restructuring
- Reading: Recommended reading
- Видео: Apple case
- Видео: Outro - Transfer Pricing
- Reading: Recommended reading
- Видео: Interview Prof. Dr. Kees van Raad
- Видео: Advanced Track - Transfer pricing of intangibles
- Reading: Required reading
- Reading: Video transcripts - module 4
Оцениваемый: Transfer pricing
НЕДЕЛЯ 5
European Union law & fiscal state aid
In this fifth module, we will take a look at the developments in the area of corporate tax planning within the EU, focusing on recent developments and the actions which have been taken within the EU to ensure that international tax planning of multinationals does not negatively affect corporate taxation within its territory. Also, we will discuss the limits which EU tax law places on domestic and international measures to counter aggressive tax planning and BEPS.
9 видео, 5 материалов для самостоятельного изучения, 1 practice quiz
- Reading: Required reading
- Видео: Tax competition & tax planning
- Видео: Introduction to state aid law
- Reading: Required reading
- Видео: State aid & tax planning
- Видео: Adjustment P/S Directive
- Видео: EU Free Movement Law (I)
- Practice Quiz: Exercise 1
- Видео: EU Free Movement Law (II)
- Видео: Interview Prof. Dr. Kees van Raad
- Видео: Advanced track - Draft Commission notice on the notion of state aid
- Reading: Required reading
- Reading: Recommended reading
- Reading: Video transcripts - module 5
Оцениваемый: European Union law & fiscal state aid
Оцениваемый: Peer Assignment 3
НЕДЕЛЯ 6
Tax planning & ethical dimensions
This sixth and last module will be about the ethical aspects of tax planning. Prof. Douma will be interviewing a number of key stakeholders in the current debate to reflect on what we have learned in the previous modules. In addition, you will find the final exam which will enable you to complete the course.
11 видео, 7 материалов для самостоятельного изучения
- Reading: Required reading
- Reading: Optional: pre week 6 survey
- Видео: Interview Pascal Saint-Amans
- Видео: Interview Marlies de Ruiter
- Видео: Interview Paul Morton
- Видео: Interview Antonio Russo
- Видео: Interview Tanja Bender
- Видео: Interview Robert Stack
- Видео: Interview Giuseppe van der Helm
- Видео: Interview prof. dr. Kees van Raad
- Видео: Outro - tax planning & ethical dimensions
- Reading: Optional: post week 6 survey
- Видео: Advanced Track - BEPS & developing countries
- Reading: Required reading
- Reading: Recommended reading
- Reading: Video transcripts - module 6
- Reading: Complete our short survey
Оцениваемый: Tax planning & ethical dimensions
Оцениваемый: Final exam
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Авторы
Universiteit Leiden
Leiden University is one of Europe's foremost research universities. This prominent position gives our graduates a leading edge in applying for academic posts and for functions outside academia.
Leiden University is the oldest university in the Netherlands. It was founded in February 1575, as a gift from William of Orange to the citizens of Leiden after they had withstood a long siege by the Spanish. Our motto is: Praesidium Libertatis — Bastion of Liberty.
Рейтинги и отзывы
Great course, even for an experienced tax practitioner like myself, I still learnt a lot. You can really feel the depth of experience and knowledge from the instructors as they teach. The reading materials are also well selected and relevant. An update of the course now that BEPS has been implemented and given the fast changing landscape of international tax could be considered.
This course is very interesting and very well done. Video are very interesting and educational. I highly recommend this course to everyone who want to learn some of the international tax system.
It was an extremely interesting course with excellent reading materials and tough exam questions. Thank you very much!
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One of the most toughest course on Coursera and it was a great challenge completing it. I hope the Course is updated with new lectures and it will be a pleasure watching the videos again.