Rethinking International Tax Law

Leiden University via Coursera

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Not Currently Offered

Go to class

Provider

Coursera
Pricing

Free Online Course (Audit)
Languages

English
Certificate

Paid Certificate Available
Effort

6 weeks
Sessions

Not Currently Offered
Level

Intermediate
Subtitles

French, Portuguese, Russian, English, Spanish

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IMPORTANT UPDATE: This course will close for new enrolments on 12th of July 2022.

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.

Syllabus

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.

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.

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.

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.

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.

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.

Taught by

Sjoerd Douma, Frank Engelen, Kees Raad and Stefano Simontacchi

Reviews

4.8 rating, based on 31 Class Central reviews

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122

This is a 6-week broad base introductory-type course on international tax law, covering corporate tax law systems, transfer pricing, and tax planning. The lecturers speak at an appropriate pace and are interesting enough to keep you awake. They also…

This is a 6-week broad base introductory-type course on international tax law, covering corporate tax law systems, transfer pricing, and tax planning. The lecturers speak at an appropriate pace and are interesting enough to keep you awake. They also provide lots of links to external material for reading. As I am new to tax law, the subject is fascinating to me.

The problem I have been encountering in the course is that English is probably not the first language of the lecturers, so you get unclear English throughout the course. I got confused regularly about what the lecturers were saying, for example whether a phrase they were using, "interest receipt", was a term of art, or as another example where the lecturer said that "the US company will not tax any income of the Dutch CV until it makes a distribution to the US company", whether they meant that the US, and not US company, will not tax any income.

It gets tiresome having to ask for clarification in the forums. Further, most of the teaching staff and mentors are inactive. I wonder if the lecturers should have gotten an English-speaking person to review the course before adding it to Coursera.

Because of issues like this I found myself Googling a lot, and would have found it easier to manage if there was some recommended textbook that I could read and that the course was based on. I may drop out soon just because it might be more efficient to study one good tax law textbook, than go through lectures getting confused and having to Google and piece together explanations from multiple sources.

Perhaps one last point is that this appears to be more of a business course on international tax, not an international tax LAW course. There aren't really any laws discussed, but merely policies.
Anonymous

Exceptional!!! Great Instructors and Course materials. Worth every minute. Will definitely recommend.

I was exposed to international tax laws and practice as well as the current policy and political debate among stakeholders.

My views on the allocation of responsibilities in regards to tax planning by Multinationals was greatly impacted as I got to see it from all sides and came to the conclusion that a holistic participation by all stakeholders involved would go a long way to addressing the issues raised as opposed to the current finger pointing games in play.

These courses are very impactful and should be encouraged
Dom Eiben
1

Heartily recommend this course. I am a qualified CPA, but had qualified 17 years back and so this was a brilliant course to update myself on the latest developments in international taxation and harmonisation amongst countries, as well as the OECD'…

Heartily recommend this course. I am a qualified CPA, but had qualified 17 years back and so this was a brilliant course to update myself on the latest developments in international taxation and harmonisation amongst countries, as well as the OECD's "BEPS" developments in recent years, and the EUs "State Aid" rules, all extremely relevant to my work in an international/European finance role within an MNE. Whilst much of the material was recorded and prepared in 2015-16, it was still extremely relevant in terms of understanding the principles underlying international taxation, and the detail behind the various methods adopted (and loopholes used) in tax planning; and it was easy to find more recent versions of documents, for example where the draft BEPS proposals or State Aid guidance had in the meantime been finalised. I think the highlight of the course for me were the interviews, particularly with Professor Kees van Raad who really challenged my understanding of the concepts of what a company is, what taxation is, why a corporation is taxed, just a complete twist in perception listening to him and would love to pursue further studies under him or attend any public lectures he gives; what an absolutely inspiring mind (I would recommend his Module 2 interview as a great taster).
Fabrice Marcotty
2

Until I started the class, I had not realized how fast and deep international tax laws were evolving since I went to Business School.

It also made me realize how many CFO, including myself, are still making planning decisions on totally outdated concepts.

Definitely worth every hour spent working on the subject. I truly enjoyed the approach by Professor Douma and his colleagues.
Anonymous

Being a Tax Specialist evolving in an African country where most of the companies are subsidiaries of European and American multinationals, knowing the challenges of my field on an international scale was more than important. This course brought me full dedication and not only gave me an effective overview, but also a solid basis for a possible specialization in one of the branches of international taxation, such as transfer pricing.
Anonymous

Good and interesting course of one of my two own universities. International law is fascinating and very much alive. Good teachers (and nice!), good material and good teaching aids. Just one critical notice: I think the judgment of an assignment by classmates is too subjective. And one recommendation, a continuation of the course in-depth.
Anonymous

Great content. A fresh experience on the material and videos. The course gave new perspectives and critics about current international tax enviroment.
Anonymous

I am a corporate in-house counsel. Tax is not my specialty but I needed to understand the basic concepts of corporate tax planning, why at the level of parent company we did certain things, I had to understand the concepts and jargons. This course…

I am a corporate in-house counsel. Tax is not my specialty but I needed to understand the basic concepts of corporate tax planning, why at the level of parent company we did certain things, I had to understand the concepts and jargons.

This course was the perfect help that I needed. The course is designed in such a way that a basic learner would be introduced to the basic concepts of corporate tax planning, with jargons, theories and material to read. For somebody who is looking for a bit more extensive learning, it has an advanced track embedded into it.

What I particularly liked about this course - a) the transcripts of each module which I used as notes and a recap for each module; b) the required and recommended reading material (mind you, the required reading is really needed); c) the assignments and quiz (gives you a sense of responsibility); d) Coursera - for such ease of learning platform.

Only improvement suggestion - some of the videos and reading material needs to be updated to the current situations in 2021.

Otherwise, for the money one pays, this Course is way too much worth! Highly recommended!
Anonymous

I really enjoy this course. It helped me to refresh some concepts and think about some cases from EU that I had no idea. It was too challenging the readings and tests because requires a lot of time to invest to cover and pass it accordingly. I will enjoy to retake a similar one but more updated with current norms and cases. First time taking a course @ Leiden and sincerly too academic and the interviews were so grateful.
Larry

I found this learning experience truly informative as well as thought-provoking . I am not a tax professional. I am a corporate and transaction lawyer. and from time to time I need to analyse and structure business transactions with international tax awareness and skill-sets. I found this course very well designed and organised, progressing from the basics to more advance contents. The video teachings are outstanding, and the reading materials are profound and offers tremendous knowledge on the subject.
Anonymous

A brilliant course on International taxation with exhaustive course materials on International Tax planning, Design of Corporate Tax law systems, Principles of International Taxation and Tax Treaties, Transfer pricing, EU law and Fiscal State aid and tax planning and ethical dimensions. A beautifully designed course on International Taxation with wonderful Instructors and exhaustive research materials. I have achieved a 79% Grade. I sincerely recommend this course to the aspiring tax enthusiasts such as lawyers, accountants, etc., A beautiful course indeed.
Anonymous

The course, despite being prepared around 2015, was really good. It provided me with a meaningful level of understanding of the OECD in the tax area, the EU tax and institutional system and how they interconnect with the rest of the world. This was a very intense course, with significant time needed to be invested in it. But, the readings and the videos were wonderfully selected and the writing assignments made us think about the subjects in depth.
Anonymous

Really interesting topic, and presented in a very accessible manner. That was extremely helpful for me. The video lectures are very brief and do not go deep on any topic, though the readings partially make up for that. The quality of the readings (and of some lectures) is sometimes inconsistent, and in such a fast-changing field the course could now use an update, but that was still a really good class, and highly recommended.
Anonymous

Great course with a lot of links to relevant literature so you can gain enough information to learn. The videos and online lectures are very fresh and I enjoyed listening. Great speakers. The subjects are broad and I think you really cover a lot of important things you need to now in the area of international tax law. The test modules are also very helpful and motivating.
Anonymous

This is an extremely interesting and well crafted course. The readings and presentations are well chosen and I definitely learned a great deal from it. The assignments and tests will challenge even the experienced tax professional to gain a high mark. However, international tax is fast moving and this course has not been updated since 2015. If this was done it would be a 5 star review
Anonymous

The course is well structured. Mr. Sjoerd Douma is one of the best professors i have seen. His explanation and introduction right from the first module to the last was excellent. My knolwedge really got enriched and i had a fresh thinking on the whole process. My hearty congrats to the entire team. My only suggestion is to make the course more current.
Anonymous

I completed the course on Coursera and was pleasantly surprised by the ease with which I understood International Taxation concepts and doctrines. As a Law graduate myself, and having studied International Taxation in Law School, I can honestly say the course content and material are brilliantly structured and presented. A highly recommended course for aspiring students of International Tax Law.
Anonymous

A well put together programme that introduces the key elements of the issue succinctly and effectively! It is timely to update the course coverage to include the latest developments on BEPS. I’d also be interested in an in-depth coverage of some of the issues introduced eg transfer pricing, EU state aid policy
Anonymous

Absolutely loved the Course content. There was so much thought put into the structure. I didn't think I'd enjoy learning about transfer pricing but i ended up loving it.

I'd recommended this to anyone that would like to discover tax. I wish if there was a secondary follow up course for this one.
Andile Ntuli

This is a brilliant course. It has taught me so much, like how to identify certain tax structures and how to optimize them. This course has also taught me the rationale behind many international tax law rules and this helps with being able to diagnose issues that clients may come to you with.