About this Course
4.8
548 ratings
127 reviews
100% online

100% online

Start instantly and learn at your own schedule.
Flexible deadlines

Flexible deadlines

Reset deadlines in accordance to your schedule.
Hours to complete

Approx. 31 hours to complete

Suggested: 4-12 hours/week...
Available languages

English

Subtitles: English

Skills you will gain

Tax PlanningInternational TaxationTransfer PricingBase Erosion And Profit Shifting (BEPS)
100% online

100% online

Start instantly and learn at your own schedule.
Flexible deadlines

Flexible deadlines

Reset deadlines in accordance to your schedule.
Hours to complete

Approx. 31 hours to complete

Suggested: 4-12 hours/week...
Available languages

English

Subtitles: English

Syllabus - What you will learn from this course

Week
1
Hours to complete
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. ...
Reading
8 videos (Total 48 min), 16 readings, 3 quizzes
Video8 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
Reading16 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
Quiz2 practice exercises
Exercise 12m
Base Case20m
Week
2
Hours to complete
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. ...
Reading
8 videos (Total 45 min), 5 readings, 4 quizzes
Video8 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
Reading5 readings
Required Reading30m
Required Reading30m
Recommended Readings
Video transcripts - module 230m
Optional: Local country corporate tax features survey30m
Quiz4 practice exercises
Exercises 1-36m
Exercise 42m
Exercise 52m
Design of corporate tax law systems20m
Week
3
Hours to complete
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....
Reading
8 videos (Total 63 min), 7 readings, 4 quizzes
Video8 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
Reading7 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
Quiz3 practice exercises
Exercise 12m
Exercise 22m
Principles of international taxation & tax treaties20m
Week
4
Hours to complete
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. ...
Reading
10 videos (Total 53 min), 8 readings, 3 quizzes
Video10 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
Reading8 readings
Required reading30m
Recommended readings
Recommended reading30m
Required reading30m
Recommended reading30m
Recommended reading30m
Required reading30m
Video transcripts - module 430m
Quiz3 practice exercises
Exercise 12m
Exercise 22m
Transfer pricing20m
4.8
127 ReviewsChevron Right
Career direction

57%

started a new career after completing these courses
Career Benefit

39%

got a tangible career benefit from this course
Career promotion

17%

got a pay increase or promotion

Top Reviews

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.

By 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.

Instructor

Avatar

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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  • 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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