|
所在平台: Coursera |
课程主页: https://www.coursera.org/learn/international-taxation
课程评论：没有评论
课程名称：重新思考国际税法 课程概述：近年来，跨国公司的国际税务规划策略引发了广泛且激烈的讨论。本课程旨在为学习者提供全面了解参与这一辩论的工具，解释国际税法的基础与实践，探讨当前发展及税务规划的伦理层面。 课程大纲： 第一部分：国际税务规划 - 基本案例 在首周中，我们将开启国际税务的探索之旅，分析跨国公司的税务规划活动为何受到关注以及公众辩论的实质和关键参与者。我们将建立一个基本案例，课程后续模块将围绕此案例展开。 第二部分：企业税法系统的设计 第二模块将对我们的税务基本案例进行深入分析。我们会研究企业税法系统设计的典型元素，分析其结构。 第三部分：国际税收原则与税收条约 在第三模块中，我们将继续分析税务基本案例，关注企业税法系统的国际方面（如控制外国公司、资格不匹配等），并深入学习双重税收条约的核心内容。 第四部分：转让定价 第四模块将集中讨论转让定价，这是一种将集团公司所获利润分配给各个成员的技术。我们将研究转让定价的基础，包括“独立交易原则”、可比性及转让定价方法，同时也会涉及业务重组并进行案例分析。 第五部分：欧盟法与财政国援 在第五模块中，我们将关注欧盟内企业税务规划的发展，尤其是确保跨国公司的国际税务规划不对其境内的公司税收产生负面影响的措施，探讨欧盟税法对国内和国际措施遏制激进税务规划及BEPS的限制。 第六部分：税务规划与伦理维度 本模块讨论税务规划的伦理层面，教授Douma将采访一些关键利益相关者，反思前几模块的学习内容。此外，您将在此部分找到结课考试，以便完成课程。
Part: 1
Title:International tax planning – base case
Description: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.
Part: 2
Title:Design of corporate tax law systems
Description: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.
Part: 3
Title:Principles of international taxation & tax treaties
Description: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.
Part: 4
Title:Transfer pricing
Description: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.
Part: 5
Title:European Union law & fiscal state aid
Description: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.
Part: 6
Title:Tax planning & ethical dimensions
Description: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.
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.
