Об этом курсе
4.8
533 ratings
124 reviews
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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Предполагаемая нагрузка: 4-12 hours/week

Прибл. 29 ч. на завершение
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English

Субтитры: English

Приобретаемые навыки

Tax PlanningInternational TaxationTransfer PricingBase Erosion And Profit Shifting (BEPS)
Globe

Только онлайн-курсы

Начните сейчас и учитесь по собственному графику.
Calendar

Гибкие сроки

Назначьте сроки сдачи в соответствии со своим графиком.
Clock

Предполагаемая нагрузка: 4-12 hours/week

Прибл. 29 ч. на завершение
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English

Субтитры: English

Программа курса: что вы изучите

1

Раздел
Clock
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. ...
Reading
8 видео (всего 48 мин.), 16 материалов для самостоятельного изучения, 3 тестов
Video8 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
Reading16 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 debateмин
Required reading30мин
Recommended readingмин
Required reading30мин
Database BEPS10мин
Video transcripts - module 110мин
OECD & UN model tax conventionsмин
Quiz2 практического упражнения
Exercise 12мин
Base Case20мин

2

Раздел
Clock
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. ...
Reading
8 видео (всего 45 мин.), 5 материалов для самостоятельного изучения, 4 тестов
Video8 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
Reading5 материала для самостоятельного изучения
Required Reading30мин
Required Reading30мин
Recommended Readingмин
Video transcripts - module 230мин
Optional: Local country corporate tax features survey30мин
Quiz4 практического упражнения
Exercises 1-36мин
Exercise 42мин
Exercise 52мин
Design of corporate tax law systems20мин

3

Раздел
Clock
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....
Reading
8 видео (всего 63 мин.), 7 материалов для самостоятельного изучения, 4 тестов
Video8 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
Reading7 материала для самостоятельного изучения
Recommended readingмин
Recommended readingмин
Required reading30мин
Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reportsмин
Recommended readingмин
Required reading30мин
Video transcripts - module 330мин
Quiz3 практического упражнения
Exercise 12мин
Exercise 22мин
Principles of international taxation & tax treaties20мин

4

Раздел
Clock
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. ...
Reading
10 видео (всего 53 мин.), 8 материалов для самостоятельного изучения, 3 тестов
Video10 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
Reading8 материала для самостоятельного изучения
Required reading30мин
Recommended readingмин
Recommended reading30мин
Required reading30мин
Recommended reading30мин
Recommended reading30мин
Required reading30мин
Video transcripts - module 430мин
Quiz3 практического упражнения
Exercise 12мин
Exercise 22мин
Transfer pricing20мин
4.8
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Briefcase

83%

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Лучшие рецензии

автор: PBJun 9th 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.

автор: DKJun 9th 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.

Преподаватель

Prof. Dr. Sjoerd Douma

Faculty of Law
International Tax Center

О 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....

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  • Once you enroll for a Certificate, you’ll have access to all videos, quizzes, and programming assignments (if applicable). Peer review assignments can only be submitted and reviewed once your session has begun. If you choose to explore the course without purchasing, you may not be able to access certain assignments.

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