À propos de ce cours
4.8
525 ratings
122 reviews
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....
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Cours en ligne à 100 %

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Dates limites flexibles

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Clock

Recommandé : 4-12 hours/week

Approx. 29 heures pour terminer
Comment Dots

English

Sous-titres : English

Compétences que vous acquerrez

International TaxationBase Erosion And Profit ShiftingTransfer PricingTax Planning
Globe

Cours en ligne à 100 %

Commencez dès maintenant et apprenez aux horaires qui vous conviennent.
Calendar

Dates limites flexibles

Réinitialisez les dates limites selon votre disponibilité.
Clock

Recommandé : 4-12 hours/week

Approx. 29 heures pour terminer
Comment Dots

English

Sous-titres : English

Programme du cours : ce que vous apprendrez dans ce cours

1

Section
Clock
9 heures pour terminer

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. ...
Reading
8 vidéos (Total 48 min), 16 lectures, 3 quiz
Video8 vidéos
The Debate6 min
Background & key stakeholders5 min
The OECD & the EU5 min
Introduction base case8 min
Optional: Introduction to symbols2 min
Interview: Prof. dr. Kees van Raad7 min
Introduction to BEPS7 min
Reading16 lectures
Meet the instructor & his team !5 min
Course Syllabus5 min
How to pass this course & obtain your certificate5 min
Welcome to Leiden University5 min
Complete our short survey10 min
Tips for studying online5 min
Being successful in an international virtual learning community5 min
Behaving in an academic way5 min
Optional: Recording - Public Accounts Committee hearing on taxation of multinational corporations10 min
Resources: Media on the international tax planning debate min
Required reading30 min
Recommended reading min
Required reading30 min
Database BEPS10 min
Video transcripts - module 110 min
OECD & UN model tax conventions min
Quiz2 exercices pour s'entraîner
Exercise 12 min
Base Case20 min

2

Section
Clock
4 heures pour terminer

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. ...
Reading
8 vidéos (Total 45 min), 5 lectures, 4 quiz
Video8 vidéos
Taxable base & rate6 min
Taxable base & rate: tax havens & preferential tax regimes4 min
Taxable base & rate: intercompany dividends & capital gains4 min
Taxation of corporate groups5 min
Withholding Tax5 min
Interview prof. dr. Kees van Raad4 min
Advanced Track: Interest deductions and other financial payments6 min
Reading5 lectures
Required Reading30 min
Required Reading30 min
Recommended Reading min
Video transcripts - module 230 min
Optional: Local country corporate tax features survey30 min
Quiz4 exercices pour s'entraîner
Exercises 1-36 min
Exercise 42 min
Exercise 52 min
Design of corporate tax law systems20 min

3

Section
Clock
9 heures pour terminer

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....
Reading
8 vidéos (Total 63 min), 7 lectures, 4 quiz
Video8 vidéos
Hybrid mismatches10 min
Introduction to international tax law5 min
Double taxation8 min
Distributive rules11 min
OECD & BEPS5 min
Interview prof. dr. Kees van Raad7 min
Advanced Track: Hybrid mismatch arrangements & preventing treaty abuse8 min
Reading7 lectures
Recommended reading min
Recommended reading min
Required reading30 min
Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reports min
Recommended reading min
Required reading30 min
Video transcripts - module 330 min
Quiz3 exercices pour s'entraîner
Exercise 12 min
Exercise 22 min
Principles of international taxation & tax treaties20 min

4

Section
Clock
6 heures pour terminer

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. ...
Reading
10 vidéos (Total 53 min), 8 lectures, 3 quiz
Video10 vidéos
Introduction to transfer pricing and why it is important4 min
The arm’s length principle: legal framework5 min
Traditional transaction methods5 min
Transactional profit methods5 min
Business restructuring6 min
Apple case7 min
Outro - Transfer Pricing1 min
Interview Prof. Dr. Kees van Raad8 min
Advanced Track - Transfer pricing of intangibles5 min
Reading8 lectures
Required reading30 min
Recommended reading min
Recommended reading30 min
Required reading30 min
Recommended reading30 min
Recommended reading30 min
Required reading30 min
Video transcripts - module 430 min
Quiz3 exercices pour s'entraîner
Exercise 12 min
Exercise 22 min
Transfer pricing20 min
4.8
Direction Signs

57%

a commencé une nouvelle carrière après avoir terminé ces cours
Briefcase

83%

a bénéficié d'un avantage concret dans sa carrière grâce à ce cours
Money

17%

a obtenu une augmentation de salaire ou une promotion

Meilleurs avis

par 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.

par DKJun 9th 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.

Enseignant

Prof. Dr. Sjoerd Douma

Faculty of Law
International Tax Center

À propos 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....

Foire Aux Questions

  • Once you enroll for a Certificate, you’ll have access to all videos, quizzes, and programming assignments (if applicable). Peer review assignments can only be submitted and reviewed once your session has begun. If you choose to explore the course without purchasing, you may not be able to access certain assignments.

  • When you purchase a Certificate you get access to all course materials, including graded assignments. Upon completing the course, your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile. If you only want to read and view the course content, you can audit the course for free.

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