Informações sobre o curso
4.8
533 ratings
124 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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Sugerido: 4-12 hours/week

Aprox. 29 horas restantes
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English

Legendas: English

Habilidades que você terá

International TaxationBase Erosion And Profit ShiftingTransfer PricingTax Planning
Globe

cursos 100% online

Comece imediatamente e aprenda em seu próprio cronograma.
Calendar

Prazos flexíveis

Redefinir os prazos de acordo com sua programação.
Clock

Sugerido: 4-12 hours/week

Aprox. 29 horas restantes
Comment Dots

English

Legendas: English

Programa - O que você aprenderá com este curso

1

Seção
Clock
9 horas para concluir

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 vídeos (Total de 48 min), 16 leituras, 3 testes
Video8 videos
The Debate6min
Background & key stakeholders5min
The OECD & the EU5min
Introduction base case8min
Optional: Introduction to symbols2min
Interview: Prof. dr. Kees van Raad7min
Introduction to BEPS7min
Reading16 leituras
Meet the instructor & his team !5min
Course Syllabus5min
How to pass this course & obtain your certificate5min
Welcome to Leiden University5min
Complete our short survey10min
Tips for studying online5min
Being successful in an international virtual learning community5min
Behaving in an academic way5min
Optional: Recording - Public Accounts Committee hearing on taxation of multinational corporations10min
Resources: Media on the international tax planning debatemin
Required reading30min
Recommended readingmin
Required reading30min
Database BEPS10min
Video transcripts - module 110min
OECD & UN model tax conventionsmin
Quiz2 exercícios práticos
Exercise 12min
Base Case20min

2

Seção
Clock
4 horas para concluir

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 vídeos (Total de 45 min), 5 leituras, 4 testes
Video8 videos
Taxable base & rate6min
Taxable base & rate: tax havens & preferential tax regimes4min
Taxable base & rate: intercompany dividends & capital gains4min
Taxation of corporate groups5min
Withholding Tax5min
Interview prof. dr. Kees van Raad4min
Advanced Track: Interest deductions and other financial payments6min
Reading5 leituras
Required Reading30min
Required Reading30min
Recommended Readingmin
Video transcripts - module 230min
Optional: Local country corporate tax features survey30min
Quiz4 exercícios práticos
Exercises 1-36min
Exercise 42min
Exercise 52min
Design of corporate tax law systems20min

3

Seção
Clock
9 horas para concluir

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 vídeos (Total de 63 min), 7 leituras, 4 testes
Video8 videos
Hybrid mismatches10min
Introduction to international tax law5min
Double taxation8min
Distributive rules11min
OECD & BEPS5min
Interview prof. dr. Kees van Raad7min
Advanced Track: Hybrid mismatch arrangements & preventing treaty abuse8min
Reading7 leituras
Recommended readingmin
Recommended readingmin
Required reading30min
Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reportsmin
Recommended readingmin
Required reading30min
Video transcripts - module 330min
Quiz3 exercícios práticos
Exercise 12min
Exercise 22min
Principles of international taxation & tax treaties20min

4

Seção
Clock
6 horas para concluir

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 vídeos (Total de 53 min), 8 leituras, 3 testes
Video10 videos
Introduction to transfer pricing and why it is important4min
The arm’s length principle: legal framework5min
Traditional transaction methods5min
Transactional profit methods5min
Business restructuring6min
Apple case7min
Outro - Transfer Pricing1min
Interview Prof. Dr. Kees van Raad8min
Advanced Track - Transfer pricing of intangibles5min
Reading8 leituras
Required reading30min
Recommended readingmin
Recommended reading30min
Required reading30min
Recommended reading30min
Recommended reading30min
Required reading30min
Video transcripts - module 430min
Quiz3 exercícios práticos
Exercise 12min
Exercise 22min
Transfer pricing20min
4.8
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57%

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Briefcase

83%

consegui um benefício significativo de carreira com este curso
Money

17%

recebi um aumento ou promoção

Melhores avaliações

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.

por 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.

Instrutores

Prof. Dr. Sjoerd Douma

Faculty of Law
International Tax Center

Sobre 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....

Perguntas Frequentes – FAQ

  • 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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