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.
von
Universiteit Leiden
28,689 Angemeldet
Über diesen Kurs
31,939 recent views
Kompetenzen, die Sie erwerben
Tax PlanningInternational TaxationTransfer PricingBase Erosion And Profit Shifting (BEPS)
Lehrplan - Was Sie in diesem Kurs lernen werden
Woche
19 Stunden zum Abschließen
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 (Gesamt 48 min), 16 Lektüren, 3 Quiz
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 Lektüren
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 debate
Required reading30m
Recommended reading
Required reading30m
Database BEPS10m
Video transcripts - module 110m
OECD & UN model tax conventions
2 praktische Übungen
Exercise 12m
Base Case20m
Woche
24 Stunden zum Abschließen
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 (Gesamt 45 min), 5 Lektüren, 4 Quiz
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 Lektüren
Required Reading30m
Required Reading30m
Recommended Reading
Video transcripts - module 230m
Optional: Local country corporate tax features survey30m
4 praktische Übungen
Exercises 1-36m
Exercise 42m
Exercise 52m
Design of corporate tax law systems20m
Woche
39 Stunden zum Abschließen
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 (Gesamt 63 min), 7 Lektüren, 4 Quiz
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 Lektüren
Recommended reading
Recommended reading
Required reading30m
Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reports
Recommended reading
Required reading30m
Video transcripts - module 330m
3 praktische Übungen
Exercise 12m
Exercise 22m
Principles of international taxation & tax treaties20m
Woche
46 Stunden zum Abschließen
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 (Gesamt 53 min), 8 Lektüren, 3 Quiz
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 Lektüren
Required reading30m
Recommended reading
Recommended reading30m
Required reading30m
Recommended reading30m
Recommended reading30m
Required reading30m
Video transcripts - module 430m
3 praktische Übungen
Exercise 12m
Exercise 22m
Transfer pricing20m
Woche
56 Stunden zum Abschließen
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 (Gesamt 63 min), 5 Lektüren, 3 Quiz
9 Videos
Tax competition & tax planning6m
Introduction to state aid law6m
State aid & tax planning6m
Adjustment P/S Directive6m
EU Free Movement Law (I)5m
EU Free Movement Law (II)7m
Interview Prof. Dr. Kees van Raad6m
Advanced track - Draft Commission notice on the notion of state aid8m
5 Lektüren
Required reading30m
Required reading30m
Required reading30m
Recommended reading
Video transcripts - module 530m
2 praktische Übungen
Exercise 12m
European Union law & fiscal state aid20m
Woche
66 Stunden zum Abschließen
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 (Gesamt 83 min), 7 Lektüren, 2 Quiz
11 Videos
Interview Pascal Saint-Amans8m
Interview Marlies de Ruiter6m
Interview Paul Morton7m
Interview Antonio Russo9m
Interview Tanja Bender6m
Interview Robert Stack12m
Interview Giuseppe van der Helm13m
Interview prof. dr. Kees van Raad8m
Outro - tax planning & ethical dimensions1m
Advanced Track - BEPS & developing countries5m
7 Lektüren
Required reading30m
Optional: pre week 6 survey5m
Optional: post week 6 survey5m
Required reading30m
Recommended reading
Video transcripts - module 630m
Complete our short survey10m
2 praktische Übungen
Tax planning & ethical dimensions20m
Final exam
38%
nahm einen neuen Beruf nach Abschluss dieser Kurse auf
29%
ziehen Sie für Ihren Beruf greifbaren Nutzen aus diesem Kurs
15%
erhalten Sie eine Gehaltserhöhung oder Beförderung
Top-Bewertungen
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.
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.
Dozent
Prof. Dr. Sjoerd Douma
Faculty of LawInternational Tax Center
Über 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.
Häufig gestellte Fragen
Wann erhalte ich Zugang zu den Vorträgen und Aufgaben?
Sobald Sie sich für ein Zertifikat angemeldet haben, haben Sie Zugriff auf alle Videos, Quizspiele und Programmieraufgaben (falls zutreffend). Aufgaben, die von anderen Kursteilnehmern bewertet werden, können erst dann eingereicht und überprüft werden, wenn Ihr Unterricht begonnen hat. Wenn Sie sich den Kurs anschauen möchten, ohne ihn zu kaufen, können Sie womöglich auf bestimmte Aufgaben nicht zugreifen.
Was bekomme ich, wenn ich das Zertifikat erwerbe?
Wenn Sie ein Zertifikat erwerben, erhalten Sie Zugriff auf alle Kursmaterialien, einschließlich bewerteter Aufgaben. Nach Abschluss des Kurses wird Ihr elektronisches Zertifikat zu Ihrer Seite „Errungenschaften“ hinzugefügt – von dort können Sie Ihr Zertifikat ausdrucken oder es zu Ihrem LinkedIn Profil hinzufügen. Wenn Sie nur lesen und den Inhalt des Kurses anzeigen möchten, können Sie kostenlos als Gast an dem Kurs teilnehmen.
Wie erfolgen Rückerstattungen?
Ist finanzielle Unterstützung möglich?
Haben Sie weitere Fragen? Besuchen Sie das Hilfe-Center für Teiln..
Coursera arbeitet mit erstklassigen Universitäten und Organisationen zusammen, um Online-Kurse anzubieten und dadurch universellen Zugriff auf die weltweit beste Ausbildung zu ermöglichen.
© 2019 Coursera Inc. Alle Rechte vorbehalten.
