Acerca de este Curso
36,312 vistas recientes

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. 30 horas para completar

Sugerido: 4-12 hours/week...

Inglés (English)

Subtítulos: Inglés (English)

Habilidades que obtendrás

Tax PlanningInternational TaxationTransfer PricingBase Erosion And Profit Shifting (BEPS)

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. 30 horas para completar

Sugerido: 4-12 hours/week...

Inglés (English)

Subtítulos: Inglés (English)

Programa - Qué aprenderás en este curso

Semana
1
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.

...
8 videos (Total 48 minutos), 15 readings, 3 quizzes
8 videos
The OECD & the EU5m
Introduction base case8m
Optional: Introduction to symbols2m
Interview: Prof. dr. Kees van Raad7m
Introduction to BEPS7m
15 lecturas
Meet the instructor & his team !5m
Course Syllabus5m
How to pass this course & obtain your certificate5m
Welcome to Leiden University5m
Complete our short survey10m
Community Guidelines & Academic Toolkit10m
Tips for studying online5m
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
Semana
2
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.

...
8 videos (Total 45 minutos), 5 readings, 4 quizzes
8 videos
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
Semana
3
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.

...
8 videos (Total 63 minutos), 7 readings, 4 quizzes
8 videos
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 reading30m
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
Semana
4
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.

...
10 videos (Total 53 minutos), 8 readings, 3 quizzes
10 videos
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
4.9
142 revisionesChevron Right

36%

comenzó una nueva carrera después de completar estos cursos

28%

consiguió un beneficio tangible en su carrera profesional gracias a este curso

15%

consiguió un aumento de sueldo o ascenso

Principales revisiones sobre Rethinking International Tax Law

por VMDec 27th 2018

Excellent course. A very good overview of the current international tax issues. It can be quite challenging for a beginner, but still accessible. I strongly recommend to take the time to do it whole.

por 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.

Instructor

Avatar

Prof. Dr. Sjoerd Douma

Faculty of Law
International Tax Center

Acerca de 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....

Preguntas Frecuentes

  • 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.

  • 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.

¿Tienes más preguntas? Visita el Centro de Ayuda al Alumno.