课程信息
4.8
524 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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100% 在线课程

立即开始,按照自己的计划学习。
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建议:4-12 hours/week

完成时间大约为29 小时
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English

字幕:English

您将获得的技能

International TaxationBase Erosion And Profit ShiftingTransfer PricingTax Planning
Globe

100% 在线课程

立即开始,按照自己的计划学习。
Calendar

可灵活调整截止日期

根据您的日程表重置截止日期。
Clock

建议:4-12 hours/week

完成时间大约为29 小时
Comment Dots

English

字幕:English

教学大纲 - 您将从这门课程中学到什么

1

章节
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完成时间为 9 小时

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

2

章节
Clock
完成时间为 4 小时

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 个视频(共 45 分钟), 5 个阅读材料, 4 个测验
Video8 个视频
Taxable base & rate6分钟
Taxable base & rate: tax havens & preferential tax regimes4分钟
Taxable base & rate: intercompany dividends & capital gains4分钟
Taxation of corporate groups5分钟
Withholding Tax5分钟
Interview prof. dr. Kees van Raad4分钟
Advanced Track: Interest deductions and other financial payments6分钟
Reading5 个阅读材料
Required Reading30分钟
Required Reading30分钟
Recommended Reading分钟
Video transcripts - module 230分钟
Optional: Local country corporate tax features survey30分钟
Quiz4 个练习
Exercises 1-36分钟
Exercise 42分钟
Exercise 52分钟
Design of corporate tax law systems20分钟

3

章节
Clock
完成时间为 9 小时

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 个视频(共 63 分钟), 7 个阅读材料, 4 个测验
Video8 个视频
Hybrid mismatches10分钟
Introduction to international tax law5分钟
Double taxation8分钟
Distributive rules11分钟
OECD & BEPS5分钟
Interview prof. dr. Kees van Raad7分钟
Advanced Track: Hybrid mismatch arrangements & preventing treaty abuse8分钟
Reading7 个阅读材料
Recommended reading分钟
Recommended reading分钟
Required reading30分钟
Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reports分钟
Recommended reading分钟
Required reading30分钟
Video transcripts - module 330分钟
Quiz3 个练习
Exercise 12分钟
Exercise 22分钟
Principles of international taxation & tax treaties20分钟

4

章节
Clock
完成时间为 6 小时

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 个视频(共 53 分钟), 8 个阅读材料, 3 个测验
Video10 个视频
Introduction to transfer pricing and why it is important4分钟
The arm’s length principle: legal framework5分钟
Traditional transaction methods5分钟
Transactional profit methods5分钟
Business restructuring6分钟
Apple case7分钟
Outro - Transfer Pricing1分钟
Interview Prof. Dr. Kees van Raad8分钟
Advanced Track - Transfer pricing of intangibles5分钟
Reading8 个阅读材料
Required reading30分钟
Recommended reading分钟
Recommended reading30分钟
Required reading30分钟
Recommended reading30分钟
Recommended reading30分钟
Required reading30分钟
Video transcripts - module 430分钟
Quiz3 个练习
Exercise 12分钟
Exercise 22分钟
Transfer pricing20分钟
4.8
Direction Signs

57%

完成这些课程后已开始新的职业生涯
Briefcase

83%

通过此课程获得实实在在的工作福利
Money

17%

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热门审阅

创建者 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.

创建者 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.

讲师

Prof. Dr. Sjoerd Douma

Faculty of Law
International Tax Center

关于 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....

常见问题

  • 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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