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Rethinking International Tax Law

Leiden University via Coursera

10 Reviews 4138 students interested
Found in Law
  • Provider Coursera
  • Cost Free Online Course (Audit)
  • Session Upcoming
  • Language English
  • Certificate Paid Certificate Available
  • Effort 2-8 hours a week
  • Start Date
  • Duration 6 weeks long
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Overview

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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

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Reviews for Coursera's Rethinking International Tax Law
4.8 Based on 10 reviews

  • 5 stars 90%
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  • 3 star 10%
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  • 1
Dissipate D
3.0 2 years ago
by Dissipate is taking this course right now and found the course difficulty to be easy.
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 we…
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Anonymous
5.0 3 years ago
Anonymous completed this course.
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.
1 person found
this review helpful
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Larry L
5.0 4 days ago
Larry completed this course.
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.
Was this review helpful to you? Yes
Fabrice M
5.0 6 months ago
Fabrice completed this course.
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.
Was this review helpful to you? Yes
Nick L
5.0 4 years ago
by Nick completed this course.
This course was an in depth look on a topical issue, well presented and very focused on collaborative discussion and insightful thinking. I didn't finish the final exam as I was on overseas holiday at the time, but the assignments in the Advanced track helped me learn a lot regardless.
Was this review helpful to you? Yes
Anonymous
5.0 3 years ago
Anonymous completed this course.
the course was very useful to me as a tax practitioner as it provided me with information beyond the basics and i totally recommend it to every tax practitioner around the world.
Was this review helpful to you? Yes
Nichlaus P
5.0 3 years ago
by Nichlaus completed this course, spending 7 hours a week on it and found the course difficulty to be medium.
Very well presented course, suitable for those who deal with international law aspects and compliance matters.

Many case studies, viewpoints of tax professionals.
Was this review helpful to you? Yes
Wahyu D
5.0 4 years ago
by Wahyu is taking this course right now.
Was this review helpful to you? Yes
Vadim S
5.0 4 years ago
Vadim completed this course.
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Vadim S
5.0 4 years ago
Vadim completed this course.
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  • 1

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