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 Leiden
Acerca de este Curso
95,866 vistas recientes
Resultados profesionales del estudiante
36%
comenzó una nueva carrera después de completar estos cursos
24%
consiguió un beneficio tangible en su carrera profesional gracias a este curso
13%
consiguió un aumento de sueldo o ascenso
Habilidades que obtendrás
Tax PlanningInternational TaxationTransfer PricingBase Erosion And Profit Shifting (BEPS)
Resultados profesionales del estudiante
36%
comenzó una nueva carrera después de completar estos cursos
24%
consiguió un beneficio tangible en su carrera profesional gracias a este curso
13%
consiguió un aumento de sueldo o ascenso
100 % en línea
Comienza de inmediato y aprende a tu propio ritmo.
Fechas límite flexibles
Restablece las fechas límite en función de tus horarios.
Aprox. 28 horas para completar
Sugerido: 4-12 hours/week
Inglés (English)
Subtítulos: Inglés (English)
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
9 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.
9 horas para completar
9 videos (Total 50 minutos), 12 lecturas, 3 cuestionarios
9 videos
How to succeed in your online class?2m
The Debate6m
Background & key stakeholders5m
The OECD & the EU5m
Introduction base case8m
Optional: Introduction to symbols2m
Interview: Prof. dr. Kees van Raad7m
Introduction to BEPS7m
12 lecturas
Meet the instructor & his team !5m
Leiden University: Facts & Figures10m
Community Guidelines 5m
What is your learning path?5m
Optional: Recording - Public Accounts Committee hearing on taxation of multinational corporations10m
Resources: Media on the international tax planning debate1h
Required reading30m
Recommended reading1h
Required reading30m
Database BEPS10m
Video transcripts - module 110m
OECD & UN model tax conventions1h
2 ejercicios de práctica
Exercise 12m
Base Case20m
4 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.
4 horas para completar
8 videos (Total 45 minutos), 5 lecturas, 4 cuestionarios
8 videos
Taxable base & rate6m
Taxable base & rate: tax havens & preferential tax regimes4m
Taxable base & rate: intercompany dividends & capital gains4m
Taxation of corporate groups5m
Withholding Tax5m
Interview prof. dr. Kees van Raad4m
Advanced Track: Interest deductions and other financial payments6m
5 lecturas
Required Reading30m
Required Reading30m
Recommended Reading1h
Video transcripts - module 230m
Optional: Local country corporate tax features survey30m
4 ejercicios de práctica
Exercises 1-36m
Exercise 42m
Exercise 52m
Design of corporate tax law systems20m
9 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.
9 horas para completar
8 videos (Total 63 minutos), 7 lecturas, 4 cuestionarios
8 videos
Hybrid mismatches10m
Introduction to international tax law5m
Double taxation8m
Distributive rules11m
OECD & BEPS5m
Interview prof. dr. Kees van Raad7m
Advanced Track: Hybrid mismatch arrangements & preventing treaty abuse8m
7 lecturas
Recommended reading1h
Recommended reading1h
Required reading40m
Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reports1h
Recommended reading1h
Required reading30m
Video transcripts - module 330m
3 ejercicios de práctica
Exercise 12m
Exercise 22m
Principles of international taxation & tax treaties20m
6 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.
6 horas para completar
10 videos (Total 53 minutos), 8 lecturas, 3 cuestionarios
10 videos
Introduction to transfer pricing and why it is important4m
The arm’s length principle: legal framework5m
Traditional transaction methods5m
Transactional profit methods5m
Business restructuring6m
Apple case7m
Outro - Transfer Pricing1m
Interview Prof. Dr. Kees van Raad8m
Advanced Track - Transfer pricing of intangibles5m
8 lecturas
Required reading30m
Recommended reading1h
Recommended reading30m
Required reading30m
Recommended reading30m
Recommended reading30m
Required reading30m
Video transcripts - module 430m
3 ejercicios de práctica
Exercise 12m
Exercise 22m
Transfer pricing20m
Revisiones
Principales revisiones sobre RETHINKING INTERNATIONAL TAX LAW
por 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.
por 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.
por 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.
por 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!
por CTJul 1, 2019
I work as an international tax accountant, but there are more new things to learn, which is very helpful for my work. I wish they offer courses for each weeks' topic.
por 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.
por 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.
por 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.
por 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.
por 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.
por 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.
por 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.
Preguntas Frecuentes
¿Cuándo podré acceder a las lecciones y tareas?
Una vez que te inscribes para obtener un Certificado, tendrás acceso a todos los videos, cuestionarios y tareas de programación (si corresponde). Las tareas calificadas por compañeros solo pueden enviarse y revisarse una vez que haya comenzado tu sesión. Si eliges explorar el curso sin comprarlo, es posible que no puedas acceder a determinadas tareas.
¿Qué recibiré si compro el Certificado?
Cuando compras un Certificado, obtienes acceso a todos los materiales del curso, incluidas las tareas calificadas. Una vez que completes el curso, se añadirá tu Certificado electrónico a la página Logros. Desde allí, puedes imprimir tu Certificado o añadirlo a tu perfil de LinkedIn. Si solo quieres leer y visualizar el contenido del curso, puedes participar del curso como oyente sin costo.
¿Cuál es la política de reembolsos?
¿Hay ayuda económica disponible?
¿Tienes más preguntas? Visita el Centro de Ayuda al Alumno.
