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.
ofrecido por
Rethinking International Tax Law
Universiteit LeidenAcerca de este Curso
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Fechas límite flexibles
Restablece las fechas límite en función de tus horarios.
Certificado para compartir
Obtén un certificado al finalizar
100 % en línea
Comienza de inmediato y aprende a tu propio ritmo.
Aprox. 45 horas para completar
Inglés (English)
Subtítulos: Francés (French), Portugués (europeo), Ruso (Russian), Inglés (English), Español (Spanish)
Habilidades que obtendrás
- Tax Planning
- International Taxation
- Transfer Pricing
- Base Erosion And Profit Shifting (BEPS)
Fechas límite flexibles
Restablece las fechas límite en función de tus horarios.
Certificado para compartir
Obtén un certificado al finalizar
100 % en línea
Comienza de inmediato y aprende a tu propio ritmo.
Aprox. 45 horas para completar
Inglés (English)
Subtítulos: Francés (French), Portugués (europeo), Ruso (Russian), Inglés (English), Español (Spanish)
ofrecido por
Universiteit Leiden
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.
Programa - Qué aprenderás en este curso
10 horas para completar
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.
10 horas para completar
9 videos (Total 50 minutos), 12 lecturas, 3 cuestionarios
6 horas para completar
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.
6 horas para completar
8 videos (Total 45 minutos), 5 lecturas, 4 cuestionarios
10 horas para completar
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.
10 horas para completar
8 videos (Total 63 minutos), 7 lecturas, 4 cuestionarios
7 horas para completar
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.
7 horas para completar
10 videos (Total 53 minutos), 8 lecturas, 3 cuestionarios
Reseñas
Principales reseñas sobre RETHINKING INTERNATIONAL TAX LAW
por PB8 de jun. de 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.
por DK8 de jun. de 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.
por MZ15 de feb. de 2021
A very impressive and exiting course, which really helps me to refresh my tax knowledge but also get a better understanding about the latest developments especially in the BEPS environment.
por RA20 de may. de 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.
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