About this Course

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Learner Career Outcomes

36%

started a new career after completing these courses

24%

got a tangible career benefit from this course

13%

got a pay increase or promotion
Shareable Certificate
Earn a Certificate upon completion
100% online
Start instantly and learn at your own schedule.
Flexible deadlines
Reset deadlines in accordance to your schedule.
Approx. 40 hours to complete
English
Subtitles: English

Skills you will gain

Tax PlanningInternational TaxationTransfer PricingBase Erosion And Profit Shifting (BEPS)

Learner Career Outcomes

36%

started a new career after completing these courses

24%

got a tangible career benefit from this course

13%

got a pay increase or promotion
Shareable Certificate
Earn a Certificate upon completion
100% online
Start instantly and learn at your own schedule.
Flexible deadlines
Reset deadlines in accordance to your schedule.
Approx. 40 hours to complete
English
Subtitles: English

Offered by

Universiteit Leiden logo

Universiteit Leiden

Syllabus - What you will learn from this course

Content RatingThumbs Up98%(10,196 ratings)Info
Week
1

Week 1

9 hours to complete

International tax planning – base case

9 hours to complete
9 videos (Total 50 min), 12 readings, 3 quizzes
9 videos
How to succeed in your online class?2m
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
12 readings
Meet the instructor & his team !5m
Leiden University: Facts & Figures10m
Community Guidelines 5m
What is your learning path?5m
Optional: Recording - Public Accounts Committee hearing on taxation of multinational corporations10m
Resources: Media on the international tax planning debate1h
Required reading30m
Recommended reading1h
Required reading30m
Database BEPS10m
Video transcripts - module 110m
OECD & UN model tax conventions1h
2 practice exercises
Exercise 12m
Base Case20m
Week
2

Week 2

4 hours to complete

Design of corporate tax law systems

4 hours to complete
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 Reading1h
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
Week
3

Week 3

9 hours to complete

Principles of international taxation & tax treaties

9 hours to complete
8 videos (Total 63 min), 7 readings, 4 quizzes
8 videos
Hybrid mismatches10m
Introduction to international tax law5m
Double taxation8m
Distributive rules11m
OECD & BEPS5m
Interview prof. dr. Kees van Raad7m
Advanced Track: Hybrid mismatch arrangements & preventing treaty abuse8m
7 readings
Recommended reading1h
Recommended reading1h
Required reading40m
Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reports1h
Recommended reading1h
Required reading30m
Video transcripts - module 330m
3 practice exercises
Exercise 12m
Exercise 22m
Principles of international taxation & tax treaties20m
Week
4

Week 4

6 hours to complete

Transfer pricing

6 hours to complete
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 reading1h
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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