Informações sobre o curso
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Habilidades que você terá

Tax PlanningInternational TaxationTransfer PricingBase Erosion And Profit Shifting (BEPS)

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Prazos flexíveis

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Aprox. 30 horas para completar

Sugerido: 4-12 hours/week...

Inglês

Legendas: Inglês

Programa - O que você aprenderá com este curso

Semana
1
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.

...
8 vídeos ((Total 48 mín.)), 15 leituras, 3 testes
8 videos
The OECD & the EU5min
Introduction base case8min
Optional: Introduction to symbols2min
Interview: Prof. dr. Kees van Raad7min
Introduction to BEPS7min
15 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
Community Guidelines & Academic Toolkit10min
Tips for studying online5min
Optional: Recording - Public Accounts Committee hearing on taxation of multinational corporations10min
Resources: Media on the international tax planning debate1h
Required reading30min
Recommended reading1h
Required reading30min
Database BEPS10min
Video transcripts - module 110min
OECD & UN model tax conventions1h
2 exercícios práticos
Exercise 12min
Base Case20min
Semana
2
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.

...
8 vídeos ((Total 45 mín.)), 5 leituras, 4 testes
8 videos
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
5 leituras
Required Reading30min
Required Reading30min
Recommended Reading1h
Video transcripts - module 230min
Optional: Local country corporate tax features survey30min
4 exercícios práticos
Exercises 1-36min
Exercise 42min
Exercise 52min
Design of corporate tax law systems20min
Semana
3
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.

...
8 vídeos ((Total 63 mín.)), 7 leituras, 4 testes
8 videos
Double taxation8min
Distributive rules11min
OECD & BEPS5min
Interview prof. dr. Kees van Raad7min
Advanced Track: Hybrid mismatch arrangements & preventing treaty abuse8min
7 leituras
Recommended reading1h
Recommended reading1h
Required reading30min
Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reports1h
Recommended reading1h
Required reading30min
Video transcripts - module 330min
3 exercícios práticos
Exercise 12min
Exercise 22min
Principles of international taxation & tax treaties20min
Semana
4
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.

...
10 vídeos ((Total 53 mín.)), 8 leituras, 3 testes
10 videos
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
8 leituras
Required reading30min
Recommended reading1h
Recommended reading30min
Required reading30min
Recommended reading30min
Recommended reading30min
Required reading30min
Video transcripts - module 430min
3 exercícios práticos
Exercise 12min
Exercise 22min
Transfer pricing20min
4.9
142 avaliaçõesChevron Right

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comecei uma nova carreira após concluir estes cursos

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consegui um benefício significativo de carreira com este curso

15%

recebi um aumento ou promoção

Principais avaliações do Reformulando o Direito Tributário Internacional

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.

Instrutores

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Prof. Dr. Sjoerd Douma

Faculty of Law
International Tax Center

Sobre Universidade de 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....

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