开始时间: 04/22/2022 持续时间: 6 weeks
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所在平台: CourseraArchive 课程类别: 商业与管理学 大学或机构: Universiteit Leiden（莱顿大学） 授课老师： Kees van Raad Sjoerd Douma Frank Engelen Stefano Simontacchi |
课程主页: https://www.coursera.org/course/taxlawbeps
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There is strong momentum for changing the existing international tax law system. Countries worldwide have identified tax planning strategies of multinationals as a threat to their national tax revenues. They are taking action on an individual basis or jointly, for example under the flags of the Organisation for Economic Co-operation and Development (OECD) and / or the European Union. Also, NGOs , the media and individual taxpayers are increasingly making an appeal on those same multinational corporations to contribute their “fair share” in taxes.
The current developments in international taxation have many dimensions, but public debate does not always take them into account. Important questions do not always get the attention they deserve:
This six module course provides you with a solid understanding of international taxation.
The course has two tracks, a basic track for those interested in getting an introduction to the recent developments in international tax law in light of its foundations, current practice and existing loopholes and an advanced track for those who already have experience in the field of international taxation. The advanced track offers in depth insight into specialist subjects and pending changes. For all participants the course offers opportunities (forum discussion, peer review assignments) to share with and learn from other participants around the world.
Module 1: International tax planning – base case
Module 2: Design of corporate tax law systems
Module 3: Principles of international taxation & tax treaties
Module 4: Transfer pricing
Module 5: European Union law & Fiscal State Aid
Module 6: Tax planning & ethical dimensions
In recent years, the international tax planning strategies of multinationals have become a source of – often heated – debate. This course provides you with a solid understanding of international taxation by explaining the foundations and practice of international tax law and by addressing current developments and the ethical aspects of tax planning.
