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.
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Лейденский университет
Об этом курсе
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32,188Приобретаемые навыки
Tax PlanningInternational TaxationTransfer PricingBase Erosion And Profit Shifting (BEPS)
Программа курса: что вы изучите
Неделя
19 ч. на завершение
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 ((всего 48 мин.)), 16 материалов для самостоятельного изучения, 3 тестов
8 видео
The Debate6мин
Background & key stakeholders5мин
The OECD & the EU5мин
Introduction base case8мин
Optional: Introduction to symbols2мин
Interview: Prof. dr. Kees van Raad7мин
Introduction to BEPS7мин
16 материала для самостоятельного изучения
Meet the instructor & his team !5мин
Course Syllabus5мин
How to pass this course & obtain your certificate5мин
Welcome to Leiden University5мин
Complete our short survey10мин
Tips for studying online5мин
Being successful in an international virtual learning community5мин
Behaving in an academic way5мин
Optional: Recording - Public Accounts Committee hearing on taxation of multinational corporations10мин
Resources: Media on the international tax planning debate
Required reading30мин
Recommended reading
Required reading30мин
Database BEPS10мин
Video transcripts - module 110мин
OECD & UN model tax conventions
2 практического упражнения
Exercise 12мин
Base Case20мин
Неделя
24 ч. на завершение
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 ((всего 45 мин.)), 5 материалов для самостоятельного изучения, 4 тестов
8 видео
Taxable base & rate6мин
Taxable base & rate: tax havens & preferential tax regimes4мин
Taxable base & rate: intercompany dividends & capital gains4мин
Taxation of corporate groups5мин
Withholding Tax5мин
Interview prof. dr. Kees van Raad4мин
Advanced Track: Interest deductions and other financial payments6мин
5 материала для самостоятельного изучения
Required Reading30мин
Required Reading30мин
Recommended Reading
Video transcripts - module 230мин
Optional: Local country corporate tax features survey30мин
4 практического упражнения
Exercises 1-36мин
Exercise 42мин
Exercise 52мин
Design of corporate tax law systems20мин
Неделя
39 ч. на завершение
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 ((всего 63 мин.)), 7 материалов для самостоятельного изучения, 4 тестов
8 видео
Hybrid mismatches10мин
Introduction to international tax law5мин
Double taxation8мин
Distributive rules11мин
OECD & BEPS5мин
Interview prof. dr. Kees van Raad7мин
Advanced Track: Hybrid mismatch arrangements & preventing treaty abuse8мин
7 материала для самостоятельного изучения
Recommended reading
Recommended reading
Required reading30мин
Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reports
Recommended reading
Required reading30мин
Video transcripts - module 330мин
3 практического упражнения
Exercise 12мин
Exercise 22мин
Principles of international taxation & tax treaties20мин
Неделя
46 ч. на завершение
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 ((всего 53 мин.)), 8 материалов для самостоятельного изучения, 3 тестов
10 видео
Introduction to transfer pricing and why it is important4мин
The arm’s length principle: legal framework5мин
Traditional transaction methods5мин
Transactional profit methods5мин
Business restructuring6мин
Apple case7мин
Outro - Transfer Pricing1мин
Interview Prof. Dr. Kees van Raad8мин
Advanced Track - Transfer pricing of intangibles5мин
8 материала для самостоятельного изучения
Required reading30мин
Recommended reading
Recommended reading30мин
Required reading30мин
Recommended reading30мин
Recommended reading30мин
Required reading30мин
Video transcripts - module 430мин
3 практического упражнения
Exercise 12мин
Exercise 22мин
Transfer pricing20мин
Неделя
56 ч. на завершение
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 ((всего 63 мин.)), 5 материалов для самостоятельного изучения, 3 тестов
9 видео
Tax competition & tax planning6мин
Introduction to state aid law6мин
State aid & tax planning6мин
Adjustment P/S Directive6мин
EU Free Movement Law (I)5мин
EU Free Movement Law (II)7мин
Interview Prof. Dr. Kees van Raad6мин
Advanced track - Draft Commission notice on the notion of state aid8мин
5 материала для самостоятельного изучения
Required reading30мин
Required reading30мин
Required reading30мин
Recommended reading
Video transcripts - module 530мин
2 практического упражнения
Exercise 12мин
European Union law & fiscal state aid20мин
Неделя
66 ч. на завершение
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 ((всего 83 мин.)), 7 материалов для самостоятельного изучения, 2 тестов
11 видео
Interview Pascal Saint-Amans8мин
Interview Marlies de Ruiter6мин
Interview Paul Morton7мин
Interview Antonio Russo9мин
Interview Tanja Bender6мин
Interview Robert Stack12мин
Interview Giuseppe van der Helm13мин
Interview prof. dr. Kees van Raad8мин
Outro - tax planning & ethical dimensions1мин
Advanced Track - BEPS & developing countries5мин
7 материала для самостоятельного изучения
Required reading30мин
Optional: pre week 6 survey5мин
Optional: post week 6 survey5мин
Required reading30мин
Recommended reading
Video transcripts - module 630мин
Complete our short survey10мин
2 практического упражнения
Tax planning & ethical dimensions20мин
Final exam
38%
начал новую карьеру, пройдя эти курсы
29%
получил значимые преимущества в карьере благодаря этому курсу
15%
стал больше зарабатывать или получил повышение
Лучшие рецензии
Excellent course. A very good overview of the current international tax issues. It can be quite challenging for a beginner, but still accessible. I strongly recommend to take the time to do it whole.
This is a FIVE STAR course for completeness and structure. Plenty of material available. I really would welcome to be informed by the Leiden University in case of further course on tax subjects.
Преподаватели
Prof. Dr. Sjoerd Douma
Faculty of LawInternational Tax Center
О Лейденский университет
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.
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