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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Переосмысление международного налогового права
Лейденский университет
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Tax PlanningInternational TaxationTransfer PricingBase Erosion And Profit Shifting (BEPS)
Карьерные результаты учащихся
36%
начал новую карьеру, пройдя эти курсы
24%
получил значимые преимущества в карьере благодаря этому курсу
13%
стал больше зарабатывать или получил повышение
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Прибл. 34 часа на выполнение
Английский
Субтитры: Английский
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Лейденский университет
Leiden University is one of Europe's foremost research universities. This prominent position gives our graduates a leading edge and prepares them for careers both within and outside of academia. Leiden University is the oldest university in the Netherlands, founded in 1575. Our motto is: Praesidium Libertatis (Bastion of Liberty) - Freedom of spirit, thought and expression. Leiden University has a campus in Leiden and The Hague, with 7 faculties, 47 Bachelor Programmes, 79 Master Programmes and nearly 30,000 students.
Программа курса: что вы изучите
9 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.
9 ч. на завершение
9 видео ((всего 50 мин.)), 12 материалов для самостоятельного изучения, 3 тестов
9 видео
How to succeed in your online class?2мин
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
12 материала для самостоятельного изучения
Meet the instructor & his team !5мин
Leiden University: Facts & Figures10мин
Community Guidelines 5мин
What is your learning path?5мин
Optional: Recording - Public Accounts Committee hearing on taxation of multinational corporations10мин
Resources: Media on the international tax planning debate1ч
Required reading30мин
Recommended reading1ч
Required reading30мин
Database BEPS10мин
Video transcripts - module 110мин
OECD & UN model tax conventions1ч
2 практического упражнения
Exercise 12мин
Base Case20мин
4 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.
4 ч. на завершение
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 Reading1ч
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
9 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.
9 ч. на завершение
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 reading1ч
Recommended reading1ч
Required reading40мин
Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reports1ч
Recommended reading1ч
Required reading30мин
Video transcripts - module 330мин
3 практического упражнения
Exercise 12мин
Exercise 22мин
Principles of international taxation & tax treaties20мин
6 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.
6 ч. на завершение
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 reading1ч
Recommended reading30мин
Required reading30мин
Recommended reading30мин
Recommended reading30мин
Required reading30мин
Video transcripts - module 430мин
3 практического упражнения
Exercise 12мин
Exercise 22мин
Transfer pricing20мин
Рецензии
Лучшие отзывы о курсе ПЕРЕОСМЫСЛЕНИЕ МЕЖДУНАРОДНОГО НАЛОГОВОГО ПРАВА
от партнера PBJun 8, 2016
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.
от партнера DKJun 8, 2017
This is a great, in depth introduction to international tax law. A perfect starter course if you have a very basic understanding of tax law to begin with and are interested in building on that.
от партнера RAMay 20, 2018
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.
от партнера KMApr 20, 2019
Another great course from Universiteit Leiden taught by some of the foremost experts in the field. A very challenging course of study, however if you put in the work, well worth it!
от партнера BNJun 17, 2018
The course is overall very good and gives you a good oversight on the topic. I gained a lot of knowledge. Some sources they use can be a little outdated.
от партнера ALNov 8, 2016
Really interesting course of exceptional quality. I learned a lot. It was quite challenging, especially for anyone who wants to get through the reading.
от партнера NTAug 16, 2016
Excellent teaching, materials and structure. A very interesting course which I'd highly recommend to any professionals or those curious about the field.
от партнера RHJan 21, 2016
Excellent course, well taught by experts and influential industry professionals. Has good resources. If in business, NGO, or Gov this course is a must.
от партнера GGAug 17, 2017
Very thorough course. The providers really want to give the students a viable learning experience. Presented in a professional and interesting manner.
от партнера SSNov 13, 2017
It's a best course on international tax law giving you a great insight and food for thought to research upon. I would recommend this course highly.
от партнера WWJun 3, 2019
Well structured and quality course for anyone interested in the field of International Tax with no or little prior experience in the field.
от партнера AAFeb 5, 2019
The course enlightened me more about the issues in international taxation, especially as it relates to tax planning among multinationals
от партнера JGOct 30, 2016
Very understandable court, on complex issues, smartly built, impressive pedagogical work and still a lot of knowledge. Great work, and
от партнера LFMar 11, 2017
really good knowledge about international tax law, and also provides good reading material for students to read, very enlightening.
от партнера MKFeb 13, 2019
I like this program very much, thank you very much I hope that it will be useful to all listeners who simply use this coursera
от партнера KMOct 30, 2017
Well structured, good resource database and a good overview of what BEPS and the EU bring to the International debate.
от партнера DNFeb 17, 2018
It was an extremely interesting course with excellent reading materials and tough exam questions. Thank you very much!
от партнера UMar 6, 2019
This course is so essential to the development of my country's tax laws and policies. I am so glad to be part of if
от партнера AANov 10, 2019
The course was quite intense. I enjoyed the readings, and the videos made the course content easier to understand.
от партнера TFSep 4, 2018
Interesting course even for people with a bit experience in the field. The material should be update a bit though.
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