About this course: 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.
Who is this class for: This course is free, and will remain free for participants. You can purchase a certificate.
Created by: Universiteit Leiden
Taught by: Prof. Dr. Sjoerd Douma, Faculty of Law
International Tax Center
| Commitment | 4-12 hours/week |
| Language | English |
| How To Pass | Pass all graded assignments to complete the course. |
| User Ratings |
Syllabus
WEEK 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 n...
8 videos, 15 readings, 1 practice quiz
Graded: Base Case
Graded: Peer Assignment 1
WEEK 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 c...
8 videos, 5 readings, 3 practice quizzes
Graded: Design of corporate tax law systems
WEEK 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, qualifi...
8 videos, 7 readings, 2 practice quizzes
Graded: Principles of international taxation & tax treaties
Graded: Peer Assignment 2
WEEK 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...
10 videos, 8 readings, 2 practice quizzes
Graded: Transfer pricing
WEEK 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 d...
9 videos, 5 readings, 1 practice quiz
Graded: European Union law & fiscal state aid
Graded: Peer Assignment 3
WEEK 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 e...
11 videos, 6 readings
Graded: Tax planning & ethical dimensions
Graded: Final exam
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Creators
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.
Ratings and Reviews
A very interesting course. I highly recommend it to those who want to learn more about international tax.
Simply - Thank you for this course. It was a pleasure to follow it.
Challenging course with in-depth view of international tax law. Teachers are very good and classmates are also helpful.
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GG
well done, great course and professor, from the best university in europe for taxation