Course Summary
This course provides an in-depth examination of international taxation, including important topics such as tax treaties, transfer pricing, and cross-border transactions.Key Learning Points
- Gain a comprehensive understanding of international taxation
- Learn about tax treaties, transfer pricing, and cross-border transactions
- Explore the impact of international taxation on multinational corporations
Related Topics for further study
- Tax treaties
- Transfer pricing
- Cross-border transactions
- Multinational corporations
- International tax planning
Learning Outcomes
- Understand the key concepts of international taxation
- Analyze and interpret tax treaties and transfer pricing rules
- Apply international tax planning strategies to real-world scenarios
Prerequisites or good to have knowledge before taking this course
- Basic knowledge of tax law and accounting principles
- Familiarity with international business practices
Course Difficulty Level
IntermediateCourse Format
- Online self-paced course
- Video lectures
- Assignments and quizzes
- Discussion forums
Similar Courses
- Global Taxation
- Transfer Pricing
Related Education Paths
Notable People in This Field
- Richard Murphy
- Pascal Saint-Amans
Related Books
Description
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.
Outline
- International tax planning – base case
- Welcome to this course!
- How to succeed in your online class?
- The Debate
- Background & key stakeholders
- The OECD & the EU
- Introduction base case
- Optional: Introduction to symbols
- Interview: Prof. dr. Kees van Raad
- Introduction to BEPS
- Meet the instructor & his team !
- Leiden University: Facts & Figures
- Community Guidelines
- What is your learning path?
- Optional: Recording - Public Accounts Committee hearing on taxation of multinational corporations
- Resources: Media on the international tax planning debate
- Required reading
- Recommended reading
- Required reading
- Database BEPS
- Video transcripts - module 1
- OECD & UN model tax conventions
- Exercise 1
- Base Case
- Design of corporate tax law systems
- Introduction to Corporate Income Tax
- Taxable base & rate
- Taxable base & rate: tax havens & preferential tax regimes
- Taxable base & rate: intercompany dividends & capital gains
- Taxation of corporate groups
- Withholding Tax
- Interview prof. dr. Kees van Raad
- Advanced Track: Interest deductions and other financial payments
- Required Reading
- Required Reading
- Recommended Reading
- Video transcripts - module 2
- Optional: Local country corporate tax features survey
- Exercises 1-3
- Exercise 4
- Exercise 5
- Design of corporate tax law systems
- Principles of international taxation & tax treaties
- Controlled foreign company regimes
- Hybrid mismatches
- Introduction to international tax law
- Double taxation
- Distributive rules
- OECD & BEPS
- Interview prof. dr. Kees van Raad
- Advanced Track: Hybrid mismatch arrangements & preventing treaty abuse
- Recommended reading
- Recommended reading
- Required reading
- Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reports
- Recommended reading
- Required reading
- Video transcripts - module 3
- Exercise 1
- Exercise 2
- Principles of international taxation & tax treaties
- Transfer pricing
- Intro - Transfer Pricing
- Introduction to transfer pricing and why it is important
- The arm’s length principle: legal framework
- Traditional transaction methods
- Transactional profit methods
- Business restructuring
- Apple case
- Outro - Transfer Pricing
- Interview Prof. Dr. Kees van Raad
- Advanced Track - Transfer pricing of intangibles
- Required reading
- Recommended reading
- Recommended reading
- Required reading
- Recommended reading
- Recommended reading
- Required reading
- Video transcripts - module 4
- Exercise 1
- Exercise 2
- Transfer pricing
- European Union law & fiscal state aid
- Introduction EU & corporate tax planning
- Tax competition & tax planning
- Introduction to state aid law
- State aid & tax planning
- Adjustment P/S Directive
- EU Free Movement Law (I)
- EU Free Movement Law (II)
- Interview Prof. Dr. Kees van Raad
- Advanced track - Draft Commission notice on the notion of state aid
- Required reading
- Required reading
- Required reading
- Recommended reading
- Video transcripts - module 5
- Exercise 1
- European Union law & fiscal state aid
- Tax planning & ethical dimensions
- Introduction on tax planning & ethical dimensions
- Interview Pascal Saint-Amans
- Interview Marlies de Ruiter
- Interview Paul Morton
- Interview Antonio Russo
- Interview Tanja Bender
- Interview Robert Stack
- Interview Giuseppe van der Helm
- Interview prof. dr. Kees van Raad
- Outro - tax planning & ethical dimensions
- Advanced Track - BEPS & developing countries
- Required reading
- Optional: pre week 6 survey
- Optional: post week 6 survey
- Required reading
- Recommended reading
- Video transcripts - module 6
- Tax planning & ethical dimensions
- Final exam
Summary of User Reviews
This international taxation course has received positive reviews from learners. Many users found the course to be comprehensive and informative on the subject matter.Key Aspect Users Liked About This Course
The course provides a thorough understanding of international taxation principles and regulations.Pros from User Reviews
- The course covers a wide range of topics related to international taxation.
- The course content is well-structured and easy to follow.
- The instructors are knowledgeable and engaging.
- The course provides practical and real-world examples to help understand complex concepts.
- The course offers opportunities for interaction and collaboration with other learners.
Cons from User Reviews
- Some users found the course to be too advanced for beginners.
- The course does not provide enough opportunities for hands-on practice.
- The course may be too focused on US taxation for international learners.
- Some users found the course to be too time-consuming.
- The course may require additional resources for a deeper understanding of certain topics.
Prof. Dr. Sjoerd Douma
4.8 Raiting
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