July 2013 Summer Course in International Tax Law coordinated and co-taught by Prof. dr. Kees van Raad
First week (Tax treaties)
8-12 July 2013
- Fundamentals of international taxation
- Introduction to tax treaties and treaty residence
- Business profits taxation under tax treaties
- Dividends, interest & royalties and Immovable property income & capital gains under tax treaties
- Income from employment, pensions, etc. under tax treaties
Second week (Advanced subjects)
15-19 July 2013
- Five fundamental rules on tax treaty application & triangular cases
- Double tax relief and non-discrimination issues under tax treaties
- Beneficial ownership and tax treaty anti-avoidance provisions
- Transfer pricing issues
- Advanced issues on business profits taxation under tax treaties and the amended Art 7 OECD Model 2010
Third week (Transfer Pricing)
22-26 July 2013
- Introduction to `arm’s length´: Art. 9 OECD, BEPS & comparability factors
- Traditional transaction methods & transactional profit methods
- Comparability analysis & intangible property
- Intragroup services & cost contribution agreements (CCAs)
- Business restructuring & TP dispute resolution
For brief descriptions of the contents of the various topics of these weeks and a list of the teachers and their CVs click here.
Location
All classes are given in the landmark building of the ITC located in the historical center of the city of Leiden.
Daily course hours: 9:00-12:30 & 13:30-16:00. There will be one seminar in week 3 that will be held during the early evening.
Course fees
For a single week: € 2,000
For any two weeks: € 3,500
For three weeks: € 5,000
Participants that reside within the European Union will be charged 21% VAT.
Course fees include reading materials and the following two books: Arnold/McIntyre, International Tax Primer (KLI, 2002; 185 pp) and Van Raad (ed.), Materials on International & EU Tax Law 2011-2012, Vol.1 (ITC, Leiden, approx. 2000 pp).
Application Deadline
The application deadline is 1 June 2013. To apply, please click here.
Early bird discount
If you register and make payment before 1 April 2013, a 10% early bird discount is applicable.
50% Student Discount - 2013 student discount placements now filled!!
Each year, up to five full-time Master or PhD students are granted a 50% student discount on a first-pay-first-served basis. Students need to submit proof of registration from their University and a letter from their University or professor confirming their full-time student status. An invoice for the discounted course fee will be emailed to the student within two working days after the application form, proof of University registration and the confirmation letter have been received.
For further information: send a message to summercourse@itc-leiden.nl with your name, and with subject `information requested´ outlining the extra information you require.
Cancellation policy
Cancellation more than one month before the beginning of the course: full refund minus € 250 cancellation fee.
Cancellation within one month: no refund but the person may be substituted: the registered person that cannot come may send another person in his/her place (and transfer both books).