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Taxation of Multinationals for Everyone

Курс от Universiteit Leiden

Начальный≈ 27.4 чАнглийский

О курсе

Curious about the global debate on whether multinationals pay their fair share of taxes? This course from Leiden University is designed to demystify international tax planning for all learners — whether you're a beginner or an expert. Over five modules, you'll explore the principles of multinational taxation, understand the strategies companies use to minimize taxes, and examine the international and domestic laws governing these practices. The course also delves into the measures taken to counter tax avoidance. With expert interviews and concise video lectures, you’ll gain a comprehensive understanding of the key issues in multinational taxation.

Навыки, которые вы освоите

Tax Planning Tax Laws Corporate Tax Tax Compliance Tax International Finance Tax Management

Программа курса

5 модулей · 89 учебных материалов

01International tax planning - base case 26 материалов

1.0 Introduction to this course

Trailer: Taxation of Multinationals for EveryoneВидео Meet the instructor and the intervieweesЧтение Welcome to this courseВидео Discover The World at Leiden UniversityPLUGIN

Учитесь у экспертов

Prof. mr. J. Vleggeert

Prof. mr.

Taxation of Multinationals for Everyone

О курсе

Навыки, которые вы освоите

Программа курса

1.0 Introduction to this course

Учитесь у экспертов

Prof. mr. J. Vleggeert

1.1 The Debate

1.2 The International Tax Planning debate and its stakeholders

1.3 The OECD and the EU

1.4 Introducing the base case

1.5 Introduction to symbols

1.6 Interviews

Introduction to BEPS

Completing this module - Quiz week 1

2.1 Introduction to corporate income tax

2.2 Taxable base & rate

2.3 Preferential tax regimes

2.4 Intercompany dividends & capital gains

2.5 Taxation of corporate groups

2.6 Withholding tax

2.7 Interviews

Completing this module - Quiz week 2

3.1 Introduction to International Tax Law

3.2 Double taxation

3.3 Distributive rules

3.4 Transfer Pricing

3.5 Hybrid mismatches

3.6 What is the problem with international tax law?

3.7 Interviews

Completing this module - Quiz week 3

4.1 Introduction to the BEPS project & the base case: revisited

4.2 Minimization of tax in source (country D)

4.3 No or low withholding tax in country D (and B)

4.4 No or low tax in intermediate country (country B)

4.5 Control Foreign Corporations - CFCs

4.6 BEPS 1.0 Evaluation

4.7 Interviews

Completing this module - Quiz week 4

5.1 BEPS 2.0 Evaluation

5.2 Pillar 1 of the BEPS project 2.0

5.3 Pillar 2 of the BEPS project 2.0 - Background

5.4 Pillar 2 of the BEPS project 2.0 - Details

5.5 Status of Pillar 2 Rules

5.6 Effectiveness of Pillar 2 Rules

5.7 Interviews

Completing this module - Quiz week 5

One last thing

Completing this course - final exam