About this Course
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137 reviews

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Subtitles: English

Skills you will gain

Tax PlanningInternational TaxationTransfer PricingBase Erosion And Profit Shifting (BEPS)

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Flexible deadlines

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Subtitles: English

Syllabus - What you will learn from this course

9 hours to complete

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 videos (Total 48 min), 16 readings, 3 quizzes
8 videos
The Debate6m
Background & key stakeholders5m
The OECD & the EU5m
Introduction base case8m
Optional: Introduction to symbols2m
Interview: Prof. dr. Kees van Raad7m
Introduction to BEPS7m
16 readings
Meet the instructor & his team !5m
Course Syllabus5m
How to pass this course & obtain your certificate5m
Welcome to Leiden University5m
Complete our short survey10m
Tips for studying online5m
Being successful in an international virtual learning community5m
Behaving in an academic way5m
Optional: Recording - Public Accounts Committee hearing on taxation of multinational corporations10m
Resources: Media on the international tax planning debates
Required reading30m
Recommended readings
Required reading30m
Database BEPS10m
Video transcripts - module 110m
OECD & UN model tax conventionss
2 practice exercises
Exercise 12m
Base Case20m
4 hours to complete

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 videos (Total 45 min), 5 readings, 4 quizzes
8 videos
Taxable base & rate6m
Taxable base & rate: tax havens & preferential tax regimes4m
Taxable base & rate: intercompany dividends & capital gains4m
Taxation of corporate groups5m
Withholding Tax5m
Interview prof. dr. Kees van Raad4m
Advanced Track: Interest deductions and other financial payments6m
5 readings
Required Reading30m
Required Reading30m
Recommended Readings
Video transcripts - module 230m
Optional: Local country corporate tax features survey30m
4 practice exercises
Exercises 1-36m
Exercise 42m
Exercise 52m
Design of corporate tax law systems20m
9 hours to complete

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 videos (Total 63 min), 7 readings, 4 quizzes
8 videos
Hybrid mismatches10m
Introduction to international tax law5m
Double taxation8m
Distributive rules11m
Interview prof. dr. Kees van Raad7m
Advanced Track: Hybrid mismatch arrangements & preventing treaty abuse8m
7 readings
Recommended readings
Recommended readings
Required reading30m
Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reportss
Recommended readings
Required reading30m
Video transcripts - module 330m
3 practice exercises
Exercise 12m
Exercise 22m
Principles of international taxation & tax treaties20m
6 hours to complete

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 videos (Total 53 min), 8 readings, 3 quizzes
10 videos
Introduction to transfer pricing and why it is important4m
The arm’s length principle: legal framework5m
Traditional transaction methods5m
Transactional profit methods5m
Business restructuring6m
Apple case7m
Outro - Transfer Pricing1m
Interview Prof. Dr. Kees van Raad8m
Advanced Track - Transfer pricing of intangibles5m
8 readings
Required reading30m
Recommended readings
Recommended reading30m
Required reading30m
Recommended reading30m
Recommended reading30m
Required reading30m
Video transcripts - module 430m
3 practice exercises
Exercise 12m
Exercise 22m
Transfer pricing20m
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Top Reviews

By 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.

By 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.



Prof. Dr. Sjoerd Douma

Faculty of Law
International Tax Center

About 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....

Frequently Asked Questions

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