Rethinking International Tax Law

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课程主页: https://www.coursera.org/archive/international-taxation

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课程简介

Universiteit Leiden

课程大纲

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.

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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.

重新思考国际税法:近年来,跨国公司的国际税收筹划策略已成为辩论的源泉,经常是激烈的辩论。本课程通过讲解国际税法的基础和实践以及解决当前的发展和税收筹划的道德方面,为学习者提供了成为辩论中充分了解参与者的工具。

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