Acerca de este curso: 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.
Para quién es esta clase: This course is free, and will remain free for participants. You can purchase a certificate.
Creada por: Universiteit Leiden
Enseñado por: Prof. Dr. Sjoerd Douma, Faculty of Law
International Tax Center
| Compromiso | 4-12 hours/week |
| Idioma | English |
| Cómo aprobar | Aprueba todas las tareas calificadas para completar el curso. |
| Calificaciones del usuario |
Programa
SEMANA 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 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.
8 videos, 16 readings, 1 practice quiz
- Vídeo: Welcome to this course!
- Reading: Meet the instructor & his team !
- Reading: Course Syllabus
- Reading: How to pass this course & obtain your certificate
- Reading: Welcome to Leiden University
- Reading: Complete our short survey
- Reading: Tips for studying online
- Reading: Being successful in an international virtual learning community
- Reading: Behaving in an academic way
- Discussion Prompt: Introduce yourself!
- Vídeo: The Debate
- Reading: Optional: Recording - Public Accounts Committee hearing on taxation of multinational corporations
- Reading: Resources: Media on the international tax planning debate
- Vídeo: Background & key stakeholders
- Vídeo: The OECD & the EU
- Reading: Required reading
- Reading: Recommended reading
- Vídeo: Introduction base case
- Vídeo: Optional: Introduction to symbols
- Practice Quiz: Exercise 1
- Vídeo: Interview: Prof. dr. Kees van Raad
- Vídeo: Introduction to BEPS
- Reading: Required reading
- Reading: Database BEPS
- Reading: Video transcripts - module 1
- Reading: OECD & UN model tax conventions
Calificado: Base Case
Calificado: Peer Assignment 1
SEMANA 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 corporate tax law systems.
8 videos, 5 readings, 3 practice quizzes
- Vídeo: Introduction to Corporate Income Tax
- Reading: Required Reading
- Vídeo: Taxable base & rate
- Practice Quiz: Exercises 1-3
- Vídeo: Taxable base & rate: tax havens & preferential tax regimes
- Vídeo: Taxable base & rate: intercompany dividends & capital gains
- Practice Quiz: Exercise 4
- Vídeo: Taxation of corporate groups
- Vídeo: Withholding Tax
- Practice Quiz: Exercise 5
- Vídeo: Interview prof. dr. Kees van Raad
- Vídeo: Advanced Track: Interest deductions and other financial payments
- Reading: Required Reading
- Reading: Recommended Reading
- Reading: Video transcripts - module 2
- Reading: Optional: Local country corporate tax features survey
Calificado: Design of corporate tax law systems
SEMANA 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, qualification mismatches). We will also get to the core of international tax law and study double tax treaties.
8 videos, 7 readings, 2 practice quizzes
- Vídeo: Controlled foreign company regimes
- Reading: Recommended reading
- Vídeo: Hybrid mismatches
- Reading: Recommended reading
- Vídeo: Introduction to international tax law
- Reading: Required reading
- Practice Quiz: Exercise 1
- Vídeo: Double taxation
- Vídeo: Distributive rules
- Practice Quiz: Exercise 2
- Vídeo: OECD & BEPS
- Reading: Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reports
- Vídeo: Interview prof. dr. Kees van Raad
- Reading: Recommended reading
- Vídeo: Advanced Track: Hybrid mismatch arrangements & preventing treaty abuse
- Reading: Required reading
- Reading: Video transcripts - module 3
Calificado: Principles of international taxation & tax treaties
Calificado: Peer Assignment 2
SEMANA 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 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.
10 videos, 8 readings, 2 practice quizzes
- Vídeo: Intro - Transfer Pricing
- Vídeo: Introduction to transfer pricing and why it is important
- Reading: Required reading
- Reading: Recommended reading
- Vídeo: The arm’s length principle: legal framework
- Reading: Recommended reading
- Practice Quiz: Exercise 1
- Vídeo: Traditional transaction methods
- Vídeo: Transactional profit methods
- Reading: Required reading
- Practice Quiz: Exercise 2
- Vídeo: Business restructuring
- Reading: Recommended reading
- Vídeo: Apple case
- Vídeo: Outro - Transfer Pricing
- Reading: Recommended reading
- Vídeo: Interview Prof. Dr. Kees van Raad
- Vídeo: Advanced Track - Transfer pricing of intangibles
- Reading: Required reading
- Reading: Video transcripts - module 4
Calificado: Transfer pricing
SEMANA 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 does not negatively affect corporate taxation within its territory. Also, we will discuss the limits which EU tax law places on domestic and international measures to counter aggressive tax planning and BEPS.
9 videos, 5 readings, 1 practice quiz
- Vídeo: Introduction EU & corporate tax planning
- Reading: Required reading
- Vídeo: Tax competition & tax planning
- Vídeo: Introduction to state aid law
- Reading: Required reading
- Vídeo: State aid & tax planning
- Vídeo: Adjustment P/S Directive
- Vídeo: EU Free Movement Law (I)
- Practice Quiz: Exercise 1
- Vídeo: EU Free Movement Law (II)
- Vídeo: Interview Prof. Dr. Kees van Raad
- Vídeo: Advanced track - Draft Commission notice on the notion of state aid
- Reading: Required reading
- Reading: Recommended reading
- Reading: Video transcripts - module 5
Calificado: European Union law & fiscal state aid
Calificado: Peer Assignment 3
SEMANA 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 exam which will enable you to complete the course.
11 videos, 7 readings
- Vídeo: Introduction on tax planning & ethical dimensions
- Reading: Required reading
- Reading: Optional: pre week 6 survey
- Vídeo: Interview Pascal Saint-Amans
- Vídeo: Interview Marlies de Ruiter
- Vídeo: Interview Paul Morton
- Vídeo: Interview Antonio Russo
- Vídeo: Interview Tanja Bender
- Vídeo: Interview Robert Stack
- Vídeo: Interview Giuseppe van der Helm
- Vídeo: Interview prof. dr. Kees van Raad
- Vídeo: Outro - tax planning & ethical dimensions
- Reading: Optional: post week 6 survey
- Vídeo: Advanced Track - BEPS & developing countries
- Reading: Required reading
- Reading: Recommended reading
- Reading: Video transcripts - module 6
- Reading: Complete our short survey
Calificado: Tax planning & ethical dimensions
Calificado: Final exam
Preguntas Frecuentes
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Creadores
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.
Calificaciones y revisiones
It was an extremely interesting course with excellent reading materials and tough exam questions. Thank you very much!
Very Comprehensive Training.
Presentation is well structured and clear, from general overview to very technical topics
Very helpful to get a sound knowledge about International Tax Matters.
I find this course very useful
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LS
This course is very interesting and very well done. Video are very interesting and educational. I highly recommend this course to everyone who want to learn some of the international tax system.