Rethinking International Tax Law

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Description

When you enroll for courses through Coursera you get to choose for a paid plan or for a free plan

  • Free plan: No certicification and/or audit only. You will have access to all course materials except graded items.
  • Paid plan: Commit to earning a Certificate—it's a trusted, shareable way to showcase your new skills.

About this course: 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.

Who is this class for: This course is free, and will remain free for participants. You can purchase a certificate.

Created by:  Universiteit Leiden
  • Taught by:  Prof. Dr. Sjoerd Douma, Faculty of Law

    International Tax Center
Commitment 4-12 hours/week Language English …

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Didn't find what you were looking for? See also: Tax Accounting, Law (General), International Economics, Accounting, and Bookkeeping.

When you enroll for courses through Coursera you get to choose for a paid plan or for a free plan

  • Free plan: No certicification and/or audit only. You will have access to all course materials except graded items.
  • Paid plan: Commit to earning a Certificate—it's a trusted, shareable way to showcase your new skills.

About this course: 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.

Who is this class for: This course is free, and will remain free for participants. You can purchase a certificate.

Created by:  Universiteit Leiden
  • Taught by:  Prof. Dr. Sjoerd Douma, Faculty of Law

    International Tax Center
Commitment 4-12 hours/week Language English How To Pass Pass all graded assignments to complete the course. User Ratings 4.9 stars Average User Rating 4.9See what learners said Coursework

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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.

Syllabus


WEEK 1


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, 15 readings, 1 practice quiz expand


  1. Video: Welcome to this course!
  2. Reading: Meet the instructor & his team !
  3. Reading: Course Syllabus
  4. Reading: How to pass this course & obtain your certificate
  5. Reading: Welcome to Leiden University
  6. Reading: Tips for studying online
  7. Reading: Being successful in an international virtual learning community
  8. Reading: Behaving in an academic way
  9. Discussion Prompt: Introduce yourself!
  10. Video: The Debate
  11. Reading: Optional: Recording - Public Accounts Committee hearing on taxation of multinational corporations
  12. Reading: Resources: Media on the international tax planning debate
  13. Video: Background & key stakeholders
  14. Video: The OECD & the EU
  15. Reading: Required reading
  16. Reading: Recommended reading
  17. Video: Introduction base case
  18. Video: Optional: Introduction to symbols
  19. Practice Quiz: Exercise 1
  20. Video: Interview: Prof. dr. Kees van Raad
  21. Video: Introduction to BEPS
  22. Reading: Required reading
  23. Reading: Database BEPS
  24. Reading: Video transcripts - module 1
  25. Reading: OECD & UN model tax conventions

Graded: Base Case
Graded: Peer Assignment 1

WEEK 2


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, 5 readings, 3 practice quizzes expand


  1. Video: Introduction to Corporate Income Tax
  2. Reading: Required Reading
  3. Video: Taxable base & rate
  4. Practice Quiz: Exercises 1-3
  5. Video: Taxable base & rate: tax havens & preferential tax regimes
  6. Video: Taxable base & rate: intercompany dividends & capital gains
  7. Practice Quiz: Exercise 4
  8. Video: Taxation of corporate groups
  9. Video: Withholding Tax
  10. Practice Quiz: Exercise 5
  11. Video: Interview prof. dr. Kees van Raad
  12. Video: Advanced Track: Interest deductions and other financial payments
  13. Reading: Required Reading
  14. Reading: Recommended Reading
  15. Reading: Video transcripts - module 2
  16. Reading: Optional: Local country corporate tax features survey

Graded: Design of corporate tax law systems

WEEK 3


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, 7 readings, 2 practice quizzes expand


  1. Video: Controlled foreign company regimes
  2. Reading: Recommended reading
  3. Video: Hybrid mismatches
  4. Reading: Recommended reading
  5. Video: Introduction to international tax law
  6. Reading: Required reading
  7. Practice Quiz: Exercise 1
  8. Video: Double taxation
  9. Video: Distributive rules
  10. Practice Quiz: Exercise 2
  11. Video: OECD & BEPS
  12. Reading: Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reports
  13. Video: Interview prof. dr. Kees van Raad
  14. Reading: Recommended reading
  15. Video: Advanced Track: Hybrid mismatch arrangements & preventing treaty abuse
  16. Reading: Required reading
  17. Reading: Video transcripts - module 3

Graded: Principles of international taxation & tax treaties
Graded: Peer Assignment 2

WEEK 4


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, 8 readings, 2 practice quizzes expand


  1. Video: Intro - Transfer Pricing
  2. Video: Introduction to transfer pricing and why it is important
  3. Reading: Required reading
  4. Reading: Recommended reading
  5. Video: The arm’s length principle: legal framework
  6. Reading: Recommended reading
  7. Practice Quiz: Exercise 1
  8. Video: Traditional transaction methods
  9. Video: Transactional profit methods
  10. Reading: Required reading
  11. Practice Quiz: Exercise 2
  12. Video: Business restructuring
  13. Reading: Recommended reading
  14. Video: Apple case
  15. Video: Outro - Transfer Pricing
  16. Reading: Recommended reading
  17. Video: Interview Prof. Dr. Kees van Raad
  18. Video: Advanced Track - Transfer pricing of intangibles
  19. Reading: Required reading
  20. Reading: Video transcripts - module 4

Graded: Transfer pricing

WEEK 5


European Union law & fiscal state aid



In this fifth module, we will take a look at the developments in the area of corporate tax planning within the EU, focusing on recent developments and the actions which have been taken within the EU to ensure that international tax planning of multinationals does not negatively affect corporate taxation within its territory. Also, we will discuss the limits which EU tax law places on domestic and international measures to counter aggressive tax planning and BEPS.


9 videos, 5 readings, 1 practice quiz expand


  1. Video: Introduction EU & corporate tax planning
  2. Reading: Required reading
  3. Video: Tax competition & tax planning
  4. Video: Introduction to state aid law
  5. Reading: Required reading
  6. Video: State aid & tax planning
  7. Video: Adjustment P/S Directive
  8. Video: EU Free Movement Law (I)
  9. Practice Quiz: Exercise 1
  10. Video: EU Free Movement Law (II)
  11. Video: Interview Prof. Dr. Kees van Raad
  12. Video: Advanced track - Draft Commission notice on the notion of state aid
  13. Reading: Required reading
  14. Reading: Recommended reading
  15. Reading: Video transcripts - module 5

Graded: European Union law & fiscal state aid
Graded: Peer Assignment 3

WEEK 6


Tax planning & ethical dimensions



This sixth and last module will be about the ethical aspects of tax planning. Prof. Douma will be interviewing a number of key stakeholders in the current debate to reflect on what we have learned in the previous modules. In addition, you will find the final exam which will enable you to complete the course.


11 videos, 6 readings expand


  1. Video: Introduction on tax planning & ethical dimensions
  2. Reading: Required reading
  3. Reading: Optional: pre week 6 survey
  4. Video: Interview Pascal Saint-Amans
  5. Video: Interview Marlies de Ruiter
  6. Video: Interview Paul Morton
  7. Video: Interview Antonio Russo
  8. Video: Interview Tanja Bender
  9. Video: Interview Robert Stack
  10. Video: Interview Giuseppe van der Helm
  11. Video: Interview prof. dr. Kees van Raad
  12. Video: Outro - tax planning & ethical dimensions
  13. Reading: Optional: post week 6 survey
  14. Video: Advanced Track - BEPS & developing countries
  15. Reading: Required reading
  16. Reading: Recommended reading
  17. Reading: Video transcripts - module 6

Graded: Tax planning & ethical dimensions
Graded: Final exam
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There are no frequently asked questions yet. Send an Email to info@springest.co.uk