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.
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Rethinking International Tax Law
Universiteit LeidenÜber diesen Kurs
28.819 kürzliche Aufrufe
Flexible Fristen
Setzen Sie Fristen gemäß Ihrem Zeitplan zurück.
Zertifikat zur Vorlage
Erhalten Sie nach Abschluss ein Zertifikat
100 % online
Beginnen Sie sofort und lernen Sie in Ihrem eigenen Tempo.
Ca. 45 Stunden zum Abschließen
Englisch
Untertitel: Französisch, Portugiesisch (europäisch), Russisch, Englisch, Spanisch
Kompetenzen, die Sie erwerben
- Tax Planning
- International Taxation
- Transfer Pricing
- Base Erosion And Profit Shifting (BEPS)
Flexible Fristen
Setzen Sie Fristen gemäß Ihrem Zeitplan zurück.
Zertifikat zur Vorlage
Erhalten Sie nach Abschluss ein Zertifikat
100 % online
Beginnen Sie sofort und lernen Sie in Ihrem eigenen Tempo.
Ca. 45 Stunden zum Abschließen
Englisch
Untertitel: Französisch, Portugiesisch (europäisch), Russisch, Englisch, Spanisch
von
Universiteit Leiden
Leiden University is one of Europe's foremost research universities. This prominent position gives our graduates a leading edge and prepares them for careers both within and outside of academia. Leiden University is the oldest university in the Netherlands, founded in 1575. Our motto is: Praesidium Libertatis (Bastion of Liberty) - Freedom of spirit, thought and expression. Leiden University has a campus in Leiden and The Hague, with 7 faculties, 47 Bachelor Programmes, 79 Master Programmes and nearly 30,000 students.
Lehrplan - Was Sie in diesem Kurs lernen werden
10 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.
10 Stunden zum Abschließen
9 Videos (Gesamt 50 min), 12 Lektüren, 3 Quiz
6 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.
6 Stunden zum Abschließen
8 Videos (Gesamt 45 min), 5 Lektüren, 4 Quiz
10 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.
10 Stunden zum Abschließen
8 Videos (Gesamt 63 min), 7 Lektüren, 4 Quiz
7 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.
7 Stunden zum Abschließen
10 Videos (Gesamt 53 min), 8 Lektüren, 3 Quiz
Bewertungen
Top-Bewertungen von RETHINKING INTERNATIONAL TAX LAW
von PB8. Juni 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.
von DK8. Juni 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.
von MZ15. Feb. 2021
A very impressive and exiting course, which really helps me to refresh my tax knowledge but also get a better understanding about the latest developments especially in the BEPS environment.
von RA20. Mai 2018
One of the most toughest course on Coursera and it was a great challenge completing it. I hope the Course is updated with new lectures and it will be a pleasure watching the videos again.
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